利润表目录解读
收入（revenues）
- 净销售（net sales）
净销售=销售收入-销售退回与折让-销售折扣 2. 其它收入（other revenues） 成本与费用（costs and expenses）
- 销售成本（cost of sales）
计算有3种方式：先进先出法，后进先出法，加权平均法 2. 营运销售、销售与管理费用 （Operating, selling、general and administrative expenses） 营业利润 （operating profits） 销售毛利减去营业费用就是营业利润 利息费用 （interest expense） 指短期商业本票及长期负债等产生的利息费用 所得税费用 （income tax expense） 少数股东损益 （minority interest income） 在编制合并报表时，子公司股东权益中不属于母公司直接或间接持有部分，称为少数股东损益。 继续经营部门净利 （profits from continuing operations） 停业部门部门净利 （profits from discontinued operations） 是指当年度停止营业的部门，在该年度所产生的营业净利润。 净利润 （net income） 一般称为“纯利”或“盈余”（earnings）。净利润是收入减去所有费用的剩余。 每股收益 （earnings per share，简称 EPS） 每股收益=（净利-优先股股利）/ 平均流通在外股票数量
- 平均流通在外股票数量
One well-understood effect of microwave radiation is dielectric heating, in which any dielectric material (such as living tissue) is heated by rotations of polar molecules induced by the electromagnetic field. In the case of a person using a cell phone, most of the heating effect will occur at the surface of the head, causing its temperature to increase by a fraction of a degree. In this case, the level of temperature increase is an order of magnitude less than that obtained during the exposure of the head to direct sunlight. The brain’s blood circulation is capable of disposing of excess heat by increasing local blood flow. However, the cornea of the eye does not have this temperature regulation mechanism. Premature cataracts are known as an occupational disease of engineers who work on high power radio transmitters at similar frequencies.[citation needed] Premature cataracts however, have not been linked with cell phone use, possibly because of the lower power output of mobile phones. 一个众所周知的微波辐射的作用是非传 导加热，所有电介质材料(例如生存组织)被电磁场导致的两极分子循环加热。 在人使用手机的大多数情况下，大多数热效应将发生在头的表面，造成它的温度由一小部分增加。 在这种情况下，温度增量的水平比在头直接暴露于阳光下的期间获得的数量级较少。 It has been claimed that some parts of the human head are more sensitive to damage from increases in temperature, particularly in anatomical structures with poor vasculature, such as nerve fibers. A Swedish scientific team at the Karolinska Institute conducted an epidemiological study that suggested that regular use of a mobile phone over a decade or more was associated with an increased risk of acoustic neuroma, a type of benign brain tumor. The increase was not noted in those who had used phones for fewer than 10 years.[5] 由于温度升高对于人的头部会造成严重的影响，特别是在差的血管的解剖结构，比如神经纤维。一个瑞典的科研小组在卡罗林斯卡研究所进行的一项流行病学研究结果显示，经常使用手机超过10年或更多的是会增加患听神经瘤，这是一种良性的脑部肿瘤。增量未被注意在使用了电话较少比10年的那些人。 Non-thermal effects 非热效应 The communications protocols used by mobile phones often result in low-frequency pulsing of the carrier signal. 移动电话所使用的通讯协议常常造成低频脉冲的载波信号。 Some researchers have argued that so-called “non-thermal effects” could be reinterpreted as a normal cellular response to an increase in temperature. The noted German biophysicist Roland Glaser, for example[6], has argued that there are several thermoreceptor molecules in cells, and that they activate a cascade of second and third messenger systems, gene expression mechanisms and production of heat shock proteins in order to defend the cell against metabolic cell stress caused by heat. The increases in temperature that cause these changes are too small to be detected by studies such as REFLEX, which base their whole argument on the apparent stability of thermal equilibrium in their cell cultures. 一些研究者认为，那些所谓的”非热效应” ，可以重新定义为在升高的温度中的正常的细胞反应。著名的德国生物学家Roland Glaser通过实验认为在细胞中一些感热体分子，他们激活热震动蛋白质的第二和第三信息系统、基因表达机制和生产的热休克蛋白，以维护对细胞代谢细胞应 激所造成的热量。热增加所造成的改变太小了以至于不能被研究发现，例如对于潜在危害的风险评估（REFLEX），基于培养的细胞的热平衡的表面稳定的整体 理论。 Swedish researchers from the University Lund, Salford, Brun, Perrson, Eberhardt and Malmgren, have studied the effects of microwave radiation on the rat brain. They found a leakage of albumin into brain via a permeated blood-brain barrier. 来自LUND大学的瑞典研究者Salford, Brun, Perrson, Eberhardt and Malmgren,已经研究微波辐射对于老鼠大脑的影响。他们发现白蛋白通过渗透脑血阻隔进入大脑。 Genotoxic effects 遗传毒性效应 Research from Greece towards the end of 2006 found a direct causal relationship between mobile phone radiation and DNA damage.[8] In December 2004 a pan-European study named REFLEX (Risk Evaluation of Potential Environmental Hazards from Low Energy Electromagnetic Field (EMF) Exposure Using Sensitive in vitro Methods), involving 12 collaborating laboratories in several countries showed some compelling evidence of DNA damage of cells in in-vitro cultures, when exposed between 0.3 to 2 watts/kg, whole-sample average. There were indications, but not rigorous evidence of other cell changes, including damage to chromosomes, alterations in the activity of certain genes and a boosted rate of cell division. 到2006年底的希腊研究发现手机辐射和DNA损伤有直接的因果关系。在2004年12月一个泛欧洲研究会被命名为REFLEX（对环境的潜在危害的风险评估，从低能量电磁场（电磁场）曝光使用敏感的体外方法），包括位于多个国家的12个合作实验室显示对于利用试管培育的细胞脱氧核糖核酸暴露在0.3到2 watts/kg（整个样本的平均）之间损伤的一些确凿的证据。有迹象表明，但没有确凿的证据关于其它细胞改变（包括对于染色体的危害，有活力的基因改变，以及加快的细胞分裂） Mobile phones and cancer 手机和癌症 In 2006 a large Danish study about the connection between mobile phone use and cancer incidence was published. It followed over 420,000 Danish citizens over 20 years and showed no increased risk of cancer.[10] The German Federal Office for Radiation Protection (BfS) consider this report as inconclusive. [11] 在2006年，一个大型的丹麦研关于手机和癌症发生率的研究报告被发表。它根据超过42万丹麦人超过20年的研究表明对于癌症的发生率没有增加。德国联邦办公厅对于辐射的防卫认为这个报告是不确定的。 In order to investigate the risk of cancer for the mobile phone user, a cooperative project between 13 countries has been launched called INTERPHONE. The idea is that cancers need time to develop so only studies over 10 years are of interest.[12] 为了调查手机用户得癌症的风险，一个13国的合作计划已经开始运行，它叫做INTERPHONE。这个想法是癌症需要时间来发展，所以需要10年以上的研究。 The following studies of long time exposure have been published: 以下是长时间揭露的研究已经被发表： * A Danish study (2004) that took place over 10 years and found no evidence to support a link. [13] * 丹麦一个10年以上的研究发现没有证据证明癌症跟手机有关系。 * A Swedish study (2005) that draws the conclusion that “the data do not support the hypothesis that mobile phone use is related to an increased risk of glioma or meningioma.”[14] * 瑞典的一个研究得到的结论是“数据不支持手机使用会增加得神经胶质瘤或脑膜瘤的风险” * A British study (2005) that draws the conclusion that “The study suggests that there is no substantial risk of acoustic neuroma in the first decade after starting mobile phone use. However, an increase in risk after longer term use or after a longer lag period could not be ruled out.”[15] * 英国的研究得到结论是“研究指出在第一个十年的在开始移动电话用途以后没有产生听觉神经瘤的实质的风险。 然而，在长期使用后不排除对于肿瘤产生的风险增加。” * A German study (2006) that states “In conclusion, no overall increased risk of glioma or meningioma was observed among these cellular phone users; however, for long-term cellular phone users, results need to be confirmed before firm conclusions can be drawn.”[16] * 德国的一个研究显示“总体来说，在观察的手机用户中没有一个整体的风险增加胶质瘤或脑膜瘤；然而，对于长期的手机用户，在结论得出结果之前需要被确认。” * A joint study that draws the conclusion that “Although our results overall do not indicate an increased risk of glioma in relation to mobile phone use, the possible risk in the most heavily exposed part of the brain with long-term use needs to be explored further before firm conclusions can be drawn.”[17] * 一个联合研究得出以下结论“虽然我们的结果总体没有发现手机使用增加得神经胶质瘤的风险，在得出结论之前，在脑子的深度暴露的部分的可能的风险与长期使用需要进一步被探索坚定结论。” Other studies on cancer and mobile phones are: 癌症和手机其它研究： * Tumour risk associated with use of cellular telephones or cordless desktop telephones, that states: “We found for all studied phone types an increased risk for brain tumours, mainly acoustic neuroma and malignant brain tumours”.[18] * 使用手机和桌面电话后的肿瘤风险复合，这说明；“我们发现所有研究的电话类型都会增加脑部肿瘤的风险，包括听觉神经瘤和恶性脑部肿瘤” * A Swedish study (2004) concludes: “Our findings do not indicate an increased risk of acoustic neuroma related to short-term mobile phone use after a short latency period. However, our data suggest an increased risk of acoustic neuroma associated with mobile phone use of at least 10 years’ duration.”.[5] * 瑞典的一个研究得出：“我们发现没有证据证明在一段潜伏期后短时间的使用手机会增加听觉肿瘤的风险。然而，我们得出在连续10年手机后会增加得听觉肿瘤的风险”