財務報表各項目中英文對照.doc

財務報表各項目中英文對照一、損益表INCOME STATEMENTAggregate income statement合并損益表Operating Results經營業(yè)績FINANCIAL HIGHLIGHTS財務摘要Gross revenues總收入/毛收入Net revenues銷售收入/凈收入Sales銷售額Turnover營業(yè)額Cost of revenues銷售成本Gross profit毛利潤Gross margin毛利率Other income and gain其他收入及利得EBITDA息、稅、折舊、攤銷前利潤（EBITDA）EBITDA margin EBITDA率EBITA息、稅、攤銷前利潤EBIT息稅前利潤/營業(yè)利潤Operating income（loss）營業(yè)利潤/（虧損）Operating profit營業(yè)利潤Operating margin營業(yè)利潤率EBIT margin EBIT率（營業(yè)利潤率）Profit before disposal of investments出售投資前利潤Operating expenses:營業(yè)費用：Research and development costs（R&D）研發(fā)費用marketing expensesSelling expenses銷售費用Cost of revenues營業(yè)成本Selling Cost銷售成本Sales and marketing expenses Selling and marketing expenses銷售費用、或銷售及市場推廣費用Selling and distribution costs營銷費用/行銷費用General and administrative expenses管理費用/一般及管理費用Administrative expenses管理費用Operating income（loss）營業(yè)利潤/（虧損）Profit from operating activities營業(yè)利潤/經營活動之利潤Finance costs財務費用/財務成本Financial result財務費用Finance income財務收益Change in fair value of derivative liability associated with Series B convertible redeemable preference shares可轉換可贖回優(yōu)先股B相關衍生負債公允值變動Loss on the derivative component of convertible bonds可換股債券衍生工具之損失Equity loss of affiliates子公司權益損失Government grant income政府補助Other (expense) / income其他收入/（費用）Loss before income taxes稅前損失Income before taxes稅前利潤Profit before tax稅前利潤Income taxes所得稅taxes稅項Current Income tax當期所得稅Deferred Income tax遞延所得稅Interest income利息收入Interest income net利息收入凈額Profit for the period本期利潤Ordinary income普通所得、普通收益、通常收入Comprehensive income綜合收益、全面收益Net income凈利潤Net loss凈損失Net Margin凈利率Income from continuing operations持續(xù)經營收益或連續(xù)經營部門營業(yè)收益Income from discontinued operations非持續(xù)經營收益或停業(yè)部門經營收益extraordinary gain and loss特別損益、非常損益Gain on trading securities交易證券收益Net Profit attributable to Equity Holders of the Company歸屬于本公司股東所有者的凈利潤Net income attributed to shareholders歸屬于母公司股東的凈利潤或股東應占溢利（香港譯法）Profit attributable to shareholders歸屬于股東所有者（持有者）的利潤或股東應占溢利（香港譯法）Minority interests少數股東權益/少數股東損益Change in fair value of exchangeable securities可交換證券公允值變動Other comprehensive incomeForeign currency translation adjustment其他綜合利潤外匯折算差異Comprehensive (loss) / income綜合利潤(虧損)Gain on disposal of assets處分資產溢價收入Loss on disposal of assets處分資產損失Asset impairments資產減值Gain on sale of assets出售資產利得Intersegment eliminations公司內部沖銷Dividends股息/股利/分紅Deferred dividends延派股利Net loss per share:每股虧損Earnings per share（EPS）每股收益Earnings per share attributable to ordinaryequity holders of the parent歸屬于母公司股東持有者的每股收益-Basic-基本-Diluted-稀釋/攤?。抗墒找嬉话阌孟♂?，凈資產用攤薄）Diluted EPS稀釋每股收益Basic EPS基本每股收益Weighted average number of ordinary shares:加權平均股數：-Basic-基本-Diluted-稀釋/攤薄Derivative financial instruments衍生金融工具Borrowings借貸Earnings Per Share, excluding the (loss)gain on the derivative component of convertible bonds and exchange difference扣除可換股債券之衍生工具評估損益及匯兌損失后每股盈Historical Cost歷史成本Capital expenditures資本支出revenues expenditure收益支出Equity in earnings of affiliatesequity earnings of affiliates子公司股權收益附屬公司股權收益聯(lián)營公司股權收益equity in affiliates附屬公司權益Equity Earning股權收益、股本盈利Non-operating income營業(yè)外收入Income taxes-current當期所得稅或法人稅、住民稅及事業(yè)稅等（日本公司用法）Income taxes-deferred遞延所得稅或法人稅等調整項（日本公司用法）Income (loss) before income taxes and minority interest所得稅及少數股東權益前利潤（虧損）Equity in the income of investees采權益法認列之投資收益Equity Compensation權益報酬Weighted average number of shares outstanding加權平均流通股treasury shares庫存股票Number of shares outstanding at the end of the period期末流通股數目Equity per share, attributable to equity holders of the Parent歸屬于母公司所有者的每股凈資產Dividends per share每股股息、每股分紅Cash flow from operations（CFFO）經營活動產生的現金流量Weighted average number of common and common equivalent shares outstanding：加權平均普通流通股及等同普通流通股Equity Compensation權益報酬Weighted Average Diluted Shares稀釋每股收益加權平均值Gain on disposition of discontinued operations非持續(xù)經營業(yè)務處置利得（收益）Loss on disposition of discontinued operations非持續(xù)經營業(yè)務處置損失participation in profit分紅profit participation capital資本紅利、資本分紅profit sharing分紅Employee Profit Sharing員工分紅（紅利）Dividends to shareholders股東分紅（紅利）Average basic common shares outstanding普通股基本平均數Average diluted common shares outstanding普通股稀釋平均數Securities litigation expenses, net證券訴訟凈支出Intersegment eliminations部門間消減ROA（Return on assets）資產回報率/資產收益率ROE(Return on Equit)股東回報率/股本收益率(回報率)凈資產收益率Equit ratio產權比率Current ration (times)流動比率ROCE（Return on Capital Employed）資本報酬率（回報率）或運營資本回報率或權益資本收益率或股權收益率RNOA（Return on Net Operating Assets）凈經營資產收益率（回報率）ROI（Return on Investment）投資回報率OA（Operating Assets）經營性資產OL（Operating Liabilites）經營性負債NBC(Net Borrow Cost)凈借債費用OI(Operating Income)經營收益NOA(Net Operating Assets)凈經營性資產NFE(Net Financial Earnings)凈金融收益NFO(Net Financial Owners)凈金融負債FLEV(Financial leverage)財務杠桿OLLEV(Operating Liabilites leverage)經營負債杠桿CSE(Common Stock Equity)普通股權益SPREAD差價RE(Residual Earning)剩余收益二、資產負債表balance sheet資產負債表aggregate balance sheet合并資產負債表Assets資產Current assets流動資產Non-current assets非流動資產Interests in subsidiaries附屬公司權益Cash and cash equivalents現金及現金等價物Hong Kong listed investments, at fair value于香港上市的投資，以公允價值列示Investment deposits投資存款Designated loan委托貸款Financial assets金融資產Pledged deposits銀行保證金/抵押存款Trade accounts receivable應收賬款Trade and bills receivables應收賬款及應收票據Inventories存貨/庫存Prepayments and other receivables預付款及其他應收款Prepayments, deposits and other receivables預付賬款、按金及其它應收款Total current assets流動資產合計Tangible assets有形資產Intangible assets無形資產Investment properties投資物業(yè)Goodwill商譽Other intangible assets其他無形資產Available-for-sale investments可供出售投資Prepayments for acquisition of properties收購物業(yè)預付款項fair value公允價值Property, plant and equipment物業(yè)、廠房及設備或財產、廠房及設備或固定資產Fixed Assets固定資產Plant Assets廠房資產Lease prepayments預付租金Intangible assets無形資產Deferred tax assets遞延稅/遞延稅項資產Total assets資產合計Liabilities負債Current liabilities流動負債Short-term bank loans短期銀行借款Current maturities of long-term bank loans一年內到期的長期銀行借款Accounts and bills payable應付賬款及應付票據Accrued expenses and other payables預提費用及其他應付款Total current liabilities流動負債合計Long-term bank loans, less current maturities Deferred income Deferred tax liabilities長期銀行借款，減一年內到期的長期銀行貸款Deferred income遞延收入Deferred tax liabilities遞延稅Financial Net Debt凈金融負債Total liabilities負債合計Commitments and contingencies資本承諾及或有負債三、股東權益Donated shares捐贈股票Additional paid-in capital資本公積Statutory reserves法定公積Retained earnings未分配利潤Accumulated other comprehensiveincome累積其他綜合所得Treasury shares庫存股票Total shareholdersequity股東權益合計Equity股東權益、所有者權益、凈資產Shareholders EquityStockholders EquityOwners Equity股東權益、所有者權益Total liabilities and shareholdersequity負債和股東權益合計Capital and reserves attributable to the Companys equity holders本公司權益持有人應占資本及儲備Issued capital已發(fā)行股本Share capital股本Reserves儲備Cash reserves現金儲備Inerim dividend中期股息Proposed dividend擬派股息Proposed special dividend擬派末期股息Proposed special dividend擬派特別股息Proposed final special dividend擬派末期特別股息Convertible bonds可換股債券Shareholdersfund股東資金四、現金流量表STATEMENTS OF CASH FLOWSCash flow from operating activities經營活動產生的現金流Net cash provided by / (used in) operating activities經營活動產生的現金流量凈額Net income /loss凈利潤或損失Adjustments to reconcile net loss to net cash provided by/(used in) operating activities:凈利潤之現金調整項：Depreciation and amortization折舊及攤銷Addition of bad debt expense壞賬增加數/（沖回數）Provision for obsolete inventories存貨準備Share-based compensation股票薪酬Deferred income taxes遞延所得稅Exchange loss匯兌損失Loss of disposal of property,plant and equipment處置固定資產損失Changes in operating assets and liabilities:經營資產及負債的變化Trade accounts receivable應收賬款Inventories存貨Prepayments and other receivables預付款及其他應收款Accounts and bills payable應付賬款及應付票據Accrued expenses and other payables預提費用及其他應付款Net cash provided by / (used in) operating activities經營活動產生/（使用）的現金Free cash flow自由現金流Cash flow from investing activities投資活動產生的現金流Net cash used in investing activities投資活動產生的現金流量凈額Purchases of property, plant and equipment購買固定資產Payment of lease prepayment支付預付租金Purchases of intangible