会计报表术语中英文对照

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1、一、损益表 INCOME STATEMENT Aggregate income statement 合并损益表 Operating Results 经营业绩 FINANCIAL HIGHLIGHTS 财务摘要 Gross revenues 总收入 / 毛收入Net revenues 销售收入 / 净收入 Sales 销售额Turnover 营业额Cost of revenues销售成本Gross profit 毛利润Gross margin 毛利率Other income and gain其他收入及利得EBITDA 息、税、折旧、摊销前利润（EBITDA）EBITDA marginEBITDA

2、 率EBITA 息、税、摊销前利润EBIT 息税前利润 / 营业利润Operating incomeOperating profitOperating marginloss ） 营业利润 / （亏损） 营业利润营业利润率EBIT margin EBIT率（营业利润率）出售投资前利润R&D） 研发费用销售费用Profit before disposal of investments Operating expenses:营业费用：Research and development costs marketing expensesSelling expenses Cost of revenues 营

3、业成本Selling Cost 销售成本销售费用、或销售及Sales and marketing expenses Selling and marketing expenses 市场推广费用Selling and distribution costs营销费用 / 行销费用General and administrative expenses管理费用 / 一般及管理费用Administrative expenses 管理费用Operating income （loss ） 营业利润 / （亏损）Profit from operating activities营业利润 / 经营活动之利润Finan

4、ce costs 财务费用 / 财务成本Financial result 财务费用Finance income 财务收益Change in fair value of derivative liability associated with Series B convertibleredeemable prefere nee shares可转换可赎回优先股B相关衍生负债公允值变动Loss on the derivative component of convertible bonds可換股債券衍生工具之損失Equity loss of affiliates子公司权益损失Government g

5、rant ineome 政府补助Other （expense） / ineome其他收入 / （费用）Loss before income taxes 税前损失 Income before taxes税前利润Profit before tax 税前利润Income taxes所得税taxes 税项Current Income tax 当期所得税Deferred Income tax 递延所得税Interest income 利息收入Interest income net利息收入净额Profit for the period 本期利润Ordinary income 普通所得、普通收益、通常收入

6、Comprehensive income 综合收益、全面收益 Net income 净利润Net loss 净损失Net Margin 净利率Income from continuing operations持续经营收益或连续经营部门营业收益Income from discontinued operations 非持续经营收益或停业部门经营收益 extraordinary gain and loss 特别损益、非常损益Gain on trading securities交易证券收益Net Profit attributable to Equity Holders of the Company归

7、属于本公司股东所有者的净利润Net income attributed to shareholders 归属于母公司股东的净利润或股东应占溢利（香 港译法）Profit attributable to shareholders归属于股东所有者（持有者）的利润或股东应占溢利（香港译法）可交换证券公允值变动Minority interests 少数股东权益 / 少数股东损益Change in fair value of exchangeable securitiesOther comprehensive income Foreign currency translation adjustment其

8、他综合利润外汇折算差异Comprehensive （loss） / income综合利润 （ 亏损 ）Gain on disposal of assets处分资产溢价收入Loss on disposal of assets处分资产损失Asset impairments 资产减值Gain on sale of assets出售资产利得Intersegment eliminations 公司内部冲销Dividends 股息 / 股利/ 分红Deferred dividends延派股利Net loss per share: 每股亏损Earnings per share （ EPS） 每股收益Earn

9、ings per share attributable to ordinaryequity holders of the parent归属于母公司股东持有者的每股收益-Basic-Diluted- 基本-稀释 /摊薄（每股收益一般用稀释，净资产用摊薄）Diluted EPS 稀释每股收益Basic EPS 基本每股收益Weighted average number of ordinary shares:加权平均股数：-Basic - 基本-Diluted- 稀释 / 摊薄Derivative financial instruments 衍生金融工具 Borrowings 借貸Earnings

10、Per Share, excluding the （loss）gain on the derivative component of convertible bonds and exchange difference扣除可换股债券之衍生工具评估损益及汇兑损失后每股盈Historical Cost 历史成本Capital expenditures 资本支出 revenues expenditure 收益支出Equity in earnings of affiliatesequity earnings of affiliates 子公司股权收益附 属公司股权收益联营公司股权收益 equity in

11、 affiliates 附属公司权益Equity Earning 股权收益、股本盈利Non-operating income营业外收入Income taxes-current当期所得税或法人税、住民税及事业税等（日本公司用法）Income taxes-deferred递延所得税或法人税等调整项（日本公司用法）Income （loss） before income taxes and minority interest所得税及少数股东权益前利润（亏损）Equity in the income of investees采权益法认列之投资收益Equity Compensation 权益报酬Weigh

12、ted average number of shares outstanding 加权平均流通股 treasury shares 库存股票Number of shares outstanding at the end of the period期末流通股数目Equity per share, attributable to equity holders of the Parent归属于母公司所有者的每股净资产Dividends per share每股股息、每股分红Cash flow from operations（ CFFO） 经营活动产生的现金流量Weighted average numbe

13、r of common and common equivalent shares outstanding 权平均普通流通股及等同普通流通股Equity Compensation 权益报酬Weighted Average Diluted Shares 稀释每股收益加权平均值Gain on disposition of discontinued operations非持续经营业务处置利得（收益）Loss on disposition of discontinued operations非持续经营业务处置损失participation in profit profit participation c

14、apital profit sharing 分红 Employee Profit Sharing Dividends to shareholders分红资本红利、资本分红员工分红（红利）股东分红（红利）普通股基本平均数普通股稀释平均数Average basic common shares outstandingAverage diluted common shares outstandingIntersegment eliminations部门间消减ROA( Return on assets ) 资产回报率 / 资产收益率ROE(Return on Equit)股东回报率 /股本收益率 (回报

15、率 )净资产收益率Equit ratio 产权比率Current ration (times) 流动比率ROCE( Return on Capital Employed) 资本报酬率(回报率)或运营资本回报率或权益资 本收益率或股权收益率RNOA( Return on Net Operating Assets) 净经营资产收益率(回报率)ROI( Return on Investment) 投资回报率OA( Operating Assets )OL( Operating Liabilites经营性资产) 经营性负债NBC(Net Borrow Cost) 净借债费用OI(Operating I

16、ncome)经营收益NOA(Net Operating Assets)净经营性资产NFE(Net Financial Earnings) 净金融收益NFO(Net Financial Owners) 净金融负债FLEV(Financial leverage) 财务杠杆OLLEV(Operating Liabilites leverage)经营负债杠杆CSE(Common Stock Equity) 普通股权益SPREAD 差价RE(Residual Earning) 剩余收益、资产负债表balance sheet 资产负债表aggregate balance sheetAssets 资产Cur

17、rent assets 流动资产合并资产负债表Non-current assets非流动资产Investment depositsDesignated loan Financial assets Pledged deposits投资存款委托贷款金融资产银行保证金 / 抵押存款Interests in subsidiaries 附属公司权益Cash and cash equivalents 现金及现金等价物Hong Kong listed investments, at fair value 于香港上市的投资，以公允价值列示Total current assets流动资产合计Trade acco

18、unts receivable 应收账款Trade and bills receivables 应收账款及应收票据Inventories存货 / 库存Prepayments and other receivables预付款及其他应收款Prepayments, deposits and other receivables 预付账款、按金及其它应收款Tangible assets 有形资产Intangible assets无形资产Investment properties 投资物业 Goodwill 商誉Other intangible assets其他无形资产Available-for-sale

19、 investments可供出售投资Prepayments for acquisition of properties 收购物业预付款项 fair value公允价值Property, plant and equipment 物业、厂房及设备或财产、厂房及设备或固定资产Fixed Assets固定资产Plant Assets厂房资产Lease prepayments 预付租金Intangible assets 无形资产Deferred tax assets递延税 / 递延税项资产Total assets 资产合计Liabilities 负债Current liabilities 流动负债Sho

20、rt-term bank loans短期银行借款Current maturities of long-term bank loans一年内到期的长期银行借款Accounts and bills payable 应付账款及应付票据Accrued expenses and other payables 预提费用及其他应付款Total current liabilities 流动负债合计Long-term bank loans, less current maturities Deferred income Deferred tax liabilities 长期银行借款，减一年内到期的长期银行贷款D

21、eferred income 递延收入Deferred tax liabilities递延税Financial Net Debt净金融负债Total liabilities 负债合计Commitments and contingencies资本承诺及或有负债三、股东权益Donated shares 捐赠股票Additional paid-in capital资本公积Statutory reserves法定公积Retained earnings未分配利润Accumulated other comprehensiveincome 累积其他综合所得Treasury shares库存股票Total s

22、hareholders equity 股东权益合计Equity 股东权益、所有者权益、净资产Shareholder s EquityStockholders EquityOwners Equity股东权益、所有者权益Total liabilities and shareholders equity 负债和股东权益合计Capital and reserves attributable to the Company s equity holders本公司权益持有人应占资本及储备Issued capital 已发行股本Share capital 股本Reserves 储备Cash reserves

23、现金储备Inerim dividend 中期股息Proposed dividend 拟派股息Proposed special dividend拟派末期股息Proposed special dividend拟派特别股息Proposed final special dividend 拟派末期特别股息Convertible bonds 可换股债券Shareholders fund 股东资金 四、现金流量表 STATEMENTS OF CASH FLOWSCash flow from operating activities经营活动产生的现金流Net cash provided by / (used

24、in) operating activities经营活动产生的现金流量净额Net income /loss 净利润或损失Adjustments to reconcile net loss to net cash provided by/(used in) operating activities: 净利润之现金调整项：Depreciation and amortization 折旧及摊销Addition of bad debt expense坏账增加数 / (冲回数)Provision for obsolete inventories存货准备Share-based compensation 股

25、票薪酬Deferred income taxes递延所得税Exchange loss 汇兑损失Loss of disposal of property,plant and equipment处置固定资产损失Changes in operating assets and liabilities:经营资产及负债的变化Trade accounts receivable 应收账款Inventories 存货Prepayments and other receivables预付款及其他应收款Accounts and bills payable 应付账款及应付票据Accrued expenses and

26、other payables 预提费用及其他应付款Net cash provided by / (used in) operating activities经营活动产生 / (使用)的现金Free cash flow 自由现金流Cash flow from investing activities投资活动产生的现金流Net cash used in investing activities投资活动产生的现金流量净额Purchases of property, plant and equipment购买固定资产Payment of lease prepayment支付预付租金处置固定资产所得Pu

27、rchases of intangible assets购买无形资产Proceeds from disposal of property, plant and equipmentGovernment grants received政府补助Equity in the income of investees Cash flow from financing activities Net cash provided by financing activities Proceeds from borrowings 借款所得 Repayment of borrowings 还款 Decrease / (

28、increase) in pledged deposits Proceeds from issuance of capital stock Net cash provided by financing activities采权益法认列之投资收益筹资活动产生的现金流筹资活动产生的现金流量净额银行保证金（增加） / 减少 股本发行所得筹资活动产生的现金Effect of exchange rate changes on cash and cash equivalents现金及现金等价物的汇率变更的影响Net decrease in cash and cash equivalents现金及现金等价物的净(减少) / 增加Cash and cash equivalents at the beginning of period期初现金及现金等价物Cash and cash equivalents at the end of period期末现金及现金等价物Investments ( incl. financial assets) 金融资产投资Investments in acquisitions并购投资Net cash flow现金流量净额