Items of the income statement should be arranged according to the formation and distribution of profit, and shall be shown item by item.

损益表的项目，应当按利润的构成和利润分配各项目分项列示。

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Budget statement of contest funds including such matters as revenue and expenditure budget of contest funds, profit distribution and share of responsibility for losses;

竞赛经费的预算报告，包括竞赛的经费收支预算、盈利分配方法和亏损分担责任等事项；

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