國(guó)際企業(yè)中英文對(duì)照（完整版）

1、 國(guó)際企業(yè)中英文對(duì)照；一、損益表INCOMESTATEMENT；Aggregateincomestatement；OperatingResults經(jīng)營(yíng)業(yè)績(jī)； FINANCIALHIGHLIGHTS財(cái)務(wù)摘要； Grossrevenues總收入/毛收入； Netrevenues銷售收入 /凈收入； Sales銷售額； Turnover營(yíng)業(yè)額；Costofrevenues銷售成國(guó)際企業(yè)中英文對(duì)照一、損益表 INCOME STATEMENTAggregate income statement合并損益表Operating Results經(jīng)營(yíng)業(yè)績(jī)FINANCIAL HIGHLIGHTS財(cái)務(wù)摘要Gross

2、revenues總收入 /毛收入Net revenues銷售收入 /凈收入Sales銷售額Turnover營(yíng)業(yè)額Cost of revenues銷售成本Gross profit毛利潤(rùn)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(rùn)（ EBITDA）EBITDA margin EBITDA率EBITA息、稅、攤銷前利潤(rùn)EBIT息稅前利潤(rùn) /營(yíng)業(yè)利潤(rùn)Operating income（loss）營(yíng)業(yè)利潤(rùn) /（虧損） Operating profit營(yíng)業(yè)利潤(rùn)Operating margin營(yíng)業(yè)利潤(rùn)率EBIT margin EBI

3、T率（營(yíng)業(yè)利潤(rùn)率）Profit before disposal of investmentsOperating expenses:營(yíng)業(yè)費(fèi)用：出售投資前利潤(rùn)Research and development costsmarketing expensesSelling expensesCost of revenues營(yíng)業(yè)成本Selling Cost銷售成本（R&D ）研發(fā)費(fèi)用銷售費(fèi)用Sales and marketing expenses Selling and marketing expenses銷售費(fèi)用、或銷售及市場(chǎng)推廣費(fèi)用Selling and distribution costs營(yíng)銷費(fèi)用

4、/行銷費(fèi)用General and administrative expenses管理費(fèi)用 /一般及管理費(fèi)用Administrative expenses管理費(fèi)用Operating income（loss）營(yíng)業(yè)利潤(rùn) /（虧損）Profit from operating activitiesFinance costs財(cái)務(wù)費(fèi)用 /財(cái)務(wù)成本Financial result財(cái)務(wù)費(fèi)用營(yíng)業(yè)利潤(rùn) /經(jīng)營(yíng)活動(dòng)之利潤(rùn)Finance income財(cái)務(wù)收益Change in fair value of derivative liability associated with Series B convertibler

5、edeemable preference shares 可轉(zhuǎn)換可贖回優(yōu)先股 B相關(guān)衍生負(fù)債公允值變動(dòng)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(quán)益損失 Government grant incomeOther (expense) / income政府補(bǔ)助其他收入 /（費(fèi)用）Loss before income taxes稅前損失Income before taxes稅前利潤(rùn)Profit before tax稅前利潤(rùn)Income taxes所得稅tax

6、es稅項(xiàng)Current Income tax當(dāng)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(rùn)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(rùn)Net loss凈損失Net Margin凈利率Income from continuing operations持續(xù)經(jīng)營(yíng)收益或連續(xù)經(jīng)營(yíng)部門營(yíng)業(yè)收益Incomefrom discontinued operation

7、s非持續(xù)經(jīng)營(yíng)收益或停業(yè)部門經(jīng)營(yíng)收益extraordinary gainand 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(rùn)Net income attributed to shareholders歸屬于母公司股東的凈利潤(rùn)或股東應(yīng)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(rùn)或股東應(yīng)占溢利（香港譯法）Minority interest

8、s少數(shù)股東權(quán)益 /少數(shù)股東損益Change in fair value of exchangeable securities可交換證券公允值變動(dòng)Other comprehensive income Foreign currency translation adjustment綜合利潤(rùn) (虧損 )其他綜合利潤(rùn)外匯折算差異Comprehensive (loss) / incomeGain on disposal of assets處分資產(chǎn)溢價(jià)收入Loss on disposal of assets處分資產(chǎn)損失Asset impairments資產(chǎn)減值Gain on sale of assets出售

9、資產(chǎn)利得Intersegment eliminations公司內(nèi)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♂專瑑糍Y產(chǎn)用攤?。?Diluted EPS稀釋每股收益Basic EPS基本每股收益Weighted a

10、verage number of ordinary shares:-Basic -基本加權(quán)平均股數(shù)：-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 ofconvertible bonds and exchange difference扣除可換股債券之衍生工具評(píng)估損益及匯兌損失后每股盈Historical Cost歷史成本Capital expenditures資本支出

11、revenues expenditure收益支出Equity in earnings of affiliatesequity earnings of affiliates子公司股權(quán)收益附屬公司股權(quán)收益聯(lián)營(yíng)公司股權(quán)收益equity in affiliates附屬公司權(quán)益Equity Earning股權(quán)收益、股本盈利Non-operating income營(yíng)業(yè)外收入Income taxes-current 當(dāng)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(diào)整項(xiàng)（日本公司用法）Income (loss) before income

12、taxes and minority interest所得稅及少數(shù)股東權(quán)益前利潤(rùn)（虧損）Equity in the income of investees采權(quán)益法認(rèn)列之投資收益Equity Compensation權(quán)益報(bào)酬 Weighted average number of shares outstandingtreasury shares庫存股票加權(quán)平均流通股Number of shares outstanding at the end of the period期末流通股數(shù)目Equity per share, attributable to equity holders of the P

13、arent歸屬于母公司所有者的每股凈資產(chǎn)Dividends per share每股股息、每股分紅Cash flow from operations（CFFO）經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量Weighted average number of common and common equivalent shares outstanding：加權(quán)平均普通流通股及等同普通流通股Equity Compensation權(quán)益報(bào)酬Weighted Average Diluted Shares稀釋每股收益加權(quán)平均值Gain on disposition of discontinued operationsLoss on

14、 disposition of discontinued operationsin profit分紅非持續(xù)經(jīng)營(yíng)業(yè)務(wù)處置利得（收益）非持續(xù)經(jīng)營(yíng)業(yè)務(wù)處置損失 participationprofit 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 outstandingAverage diluted common shares outstanding普通股基本平均數(shù)普通股稀釋

15、平均數(shù)Securities litigation expenses, net證券訴訟凈支出Intersegment eliminations部門間消減ROA（Return on assets）資產(chǎn)回報(bào)率 /資產(chǎn)收益率 ROE(Return on Equit)股東回報(bào)率 /股本收益率 (回報(bào)率 )凈資產(chǎn)收益率Equit ratio產(chǎn)權(quán)比率Current ration (times)流動(dòng)比率ROCE（Return on Capital Employed ）資本報(bào)酬率（回報(bào)率）或運(yùn)營(yíng)資本回報(bào)率或權(quán)益資本收益率或股權(quán)收益率RNOA（ Return on Net Operating Assets ）凈經(jīng)

16、營(yíng)資產(chǎn)收益率（回報(bào)率）（Return on Investment ）投資回報(bào)率ROIOA（Operating Assets ）經(jīng)營(yíng)性資產(chǎn)OL（Operating Liabilites ）經(jīng)營(yíng)性負(fù)債NBC(Net Borrow Cost)凈借債費(fèi)用OI(Operating Income)經(jīng)營(yíng)收益NOA(Net Operating Assets)凈經(jīng)營(yíng)性資產(chǎn)NFE(Net Financial Earnings)凈金融收益NFO(Net Financial Owners)凈金融負(fù)債FLEV(Financial leverage)財(cái)務(wù)杠桿OLLEV(Operating Liabilites lever

17、age)CSE(Common Stock Equity)普通股權(quán)益SPREAD差價(jià)經(jīng)營(yíng)負(fù)債杠桿RE(Residual Earning)剩余收益二、資產(chǎn)負(fù)債表balance sheet資產(chǎn)負(fù)債表aggregate balance sheet合并資產(chǎn)負(fù)債表 Assets資產(chǎn)Current assets流動(dòng)資產(chǎn)Non-current assets非流動(dòng)資產(chǎn)Interests in subsidiaries 附屬公司權(quán)益Cash and cash equivalents現(xiàn)金及現(xiàn)金等價(jià)物Hong Kong listed investments, at fair valueInvestment depos

18、its投資存款Designated loan委托貸款于香港上市的投資，以公允價(jià)值列示Financial assets金融資產(chǎn)Pledged deposits銀行保證金 /抵押存款Trade accounts receivable應(yīng)收賬款Trade and bills receivables 應(yīng)收賬款及應(yīng)收票據(jù)Inventories存貨 /庫存Prepayments and other receivables預(yù)付款及其他應(yīng)收款Prepayments, deposits and other receivables預(yù)付賬款、按金及其它應(yīng)收款Totalcurrent assets流動(dòng)資產(chǎn)合計(jì)Tangi

19、ble assets有形資產(chǎn)Intangible assets無形資產(chǎn)Investment properties投資物業(yè)Goodwill商譽(yù)Other intangible assets其他無形資產(chǎn)Available-for-sale investments可供出售投資 Prepayments for acquisition of properties收購(gòu)物業(yè)預(yù)付款項(xiàng)fair value公允價(jià)值Property, plant and equipmentFixed Assets固定資產(chǎn)物業(yè)、廠房及設(shè)備或財(cái)產(chǎn)、廠房及設(shè)備或固定資產(chǎn)Plant Assets廠房資產(chǎn)Lease prepayments預(yù)

20、付租金Intangible assets無形資產(chǎn)Deferred tax assets遞延稅 /遞延稅項(xiàng)資產(chǎn)Total assets資產(chǎn)合計(jì)Liabilities負(fù)債Current liabilities流動(dòng)負(fù)債Short-term bank loans短期銀行借款Current maturities of long-term bank loans一年內(nèi)到期的長(zhǎng)期銀行借款A(yù)ccounts andbills payable應(yīng)付賬款及應(yīng)付票據(jù)Accrued expenses and other payables預(yù)提費(fèi)用及其他應(yīng)付款Total current liabilities 流動(dòng)負(fù)債合計(jì)Lo

21、ng-term bank loans, less current maturities Deferred income Deferred tax liabilities長(zhǎng)期銀行借款，減一年內(nèi)到期的長(zhǎng)期銀行貸款Deferred income遞延收入Deferred tax liabilities遞延稅Financial Net Debt凈金融負(fù)債Total liabilities負(fù)債合計(jì)Commitments and contingencies資本承諾及或有負(fù)債 三、股東權(quán)益Donated shares捐贈(zèng)股票Additional paid-in capital資本公積Statutory res

22、erves法定公積Retained earnings未分配利潤(rùn)Accumulated other comprehensiveincomeTreasury shares庫存股票累積其他綜合所得Total shareholders equity股東權(quán)益合計(jì)Equity股東權(quán)益、所有者權(quán)益、凈資產(chǎn)Shareholders EquityStockholders EquityOwners Equity股東權(quán)益、所有者權(quán)益Total liabilities and shareholders equity負(fù)債和股東權(quán)益合計(jì)Capital and reserves attributable to the Co

23、mpany s equity holders本公司權(quán)益持有人應(yīng)占資本及儲(chǔ)備Issuedcapital已發(fā)行股本； Sharecapital股本； Reserves儲(chǔ)備； Cashreserves現(xiàn)金儲(chǔ)備； Inerimdividend中期股息； Proposeddividend擬派股息； Proposedspecialdividend擬； Proposedspecialdividend擬； Proposedfinalspecialdivi；ConIssued capital已發(fā)行股本Share capital股本Reserves儲(chǔ)備Cash reserves現(xiàn)金儲(chǔ)備Inerim dividen

24、d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Shareholders fund股東資金四、現(xiàn)金流量表 STATEMENTS OF CASH FLOWSCash flow from operating activities經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流Net cash provided by / (used in) operating activitie

25、sNet income /loss凈利潤(rùn)或損失經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~Adjustments to reconcile net loss to net cash provided by/(used in) operatingactivities:凈利潤(rùn)之現(xiàn)金調(diào)整項(xiàng)：Depreciation and amortizationAddition of bad debt expenseProvision for obsolete inventories折舊及攤銷壞賬增加數(shù) /（沖回?cái)?shù)）存貨準(zhǔn)備Share-based compensation股票薪酬Deferred income taxes遞延所得稅

26、Exchange loss匯兌損失Loss of disposal of property,plant and equipmentChanges in operating assets and liabilities:Trade accounts receivable應(yīng)收賬款I(lǐng)nventories存貨處置固定資產(chǎn)損失經(jīng)營(yíng)資產(chǎn)及負(fù)債的變化Prepayments and other receivables預(yù)付款及其他應(yīng)收款 Accounts and bills payable 應(yīng)付賬款及應(yīng)付票據(jù)Accrued expenses and other payablesNet cash provided by / (used in) operating activitiesFree cash flow自由現(xiàn)金流預(yù)提費(fèi)用及其他應(yīng)付款經(jīng)營(yíng)活動(dòng)產(chǎn)生 /（使用）的現(xiàn)金Cash flow from investing activitiesNet cash used in investing activities投資活動(dòng)產(chǎn)生的現(xiàn)金流投資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~Purchases of prop