管理费用                                    103

    营业费用                                     20

    财务费用                     4

    所得税                                       70.95      

（2）                           A公司利润表

                                2005年度                单位：万元

项    目                                 本年累计

一、主营业务收入                        700                   

    减：主营业务成本                        360                     

    主营业务税金及附加

二、主营业务利润                           340

    加：其他业务利润              2                     

    减：营业费用                       20                     

        管理费用                      103                    

        财务费用                        4                    

三、营业利润                      215

    加：投资收益

        营业外收入

    减：营业外支出

四、利润总额                        215

    减：所得税                        70.95                  

五、净利润                       144.05