會(huì)計(jì)報(bào)表術(shù)語(yǔ)中英文對(duì)照

1、一、損益表 INCOME STATEMENT Aggregate 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 revenues 總收入 / 毛收入Net revenues 銷(xiāo)售收入 / 凈收入 Sales 銷(xiāo)售額Turnover 營(yíng)業(yè)額Cost of revenues銷(xiāo)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(xiāo)前利潤(rùn)（EBITDA）EBITDA marginEBITDA

2、 率EBITA 息、稅、攤銷(xiāo)前利潤(rùn)EBIT 息稅前利潤(rùn) / 營(yíng)業(yè)利潤(rùn)Operating incomeOperating profitOperating marginloss ） 營(yíng)業(yè)利潤(rùn) / （虧損） 營(yíng)業(yè)利潤(rùn)營(yíng)業(yè)利潤(rùn)率EBIT margin EBIT率（營(yíng)業(yè)利潤(rùn)率）出售投資前利潤(rùn)R&D） 研發(fā)費(fèi)用銷(xiāo)售費(fèi)用Profit before disposal of investments Operating expenses:營(yíng)業(yè)費(fèi)用：Research and development costs marketing expensesSelling expenses Cost of revenu

3、es 營(yíng)業(yè)成本Selling Cost 銷(xiāo)售成本銷(xiāo)售費(fèi)用、或銷(xiāo)售及Sales and marketing expenses Selling and marketing expenses 市場(chǎng)推廣費(fèi)用Selling and distribution costs營(yíng)銷(xiāo)費(fèi)用 / 行銷(xiāo)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 activities營(yíng)業(yè)利潤(rùn) / 經(jīng)營(yíng)活動(dòng)之利潤(rùn)F

4、inance costs 財(cái)務(wù)費(fèi)用 / 財(cái)務(wù)成本Financial result 財(cái)務(wù)費(fèi)用Finance income 財(cái)務(wù)收益Change in fair value of derivative liability associated with Series B convertibleredeemable prefere nee 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Governme

5、nt grant ineome 政府補(bǔ)助Other （expense） / ineome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taxes 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

6、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(mén)營(yíng)業(yè)收益Income from discontinued operations 非持續(xù)經(jīng)營(yíng)收益或停業(yè)部門(mén)經(jīng)營(yíng)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 Comp

7、any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）可交換證券公允值變動(dòng)Minority interests 少數(shù)股東權(quán)益 / 少數(shù)股東損益Change in fair value of exchangeable securitiesOther comprehensive income Foreign currency translation adjustm

8、ent其他綜合利潤(rùn)外匯折算差異Comprehensive （loss） / income綜合利潤(rùn) （ 虧損 ）Gain 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出售資產(chǎn)利得Intersegment eliminations 公司內(nèi)部沖銷(xiāo)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

9、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-Diluted- 基本-稀釋 /攤?。抗墒找嬉话阌孟♂?zhuān)瑑糍Y產(chǎn)用攤?。〥iluted EPS 稀釋每股收益Basic EPS 基本每股收益Weighted average number of ordinary shares:加權(quán)平均股數(shù)：-Basic - 基本-Diluted- 稀釋 / 攤薄Derivative financial instruments 衍生金融工具 Borrowings 借貸Earni

10、ngs 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(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 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 equit

11、y 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 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W

12、eighted average number of shares outstanding 加權(quán)平均流通股 treasury shares 庫(kù)存股票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 Parent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 n

13、umber of common and common equivalent shares outstanding 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 operations非持續(xù)經(jīng)營(yíng)業(yè)務(wù)處置利得（收益）Loss on disposition of discontinued operations非持續(xù)經(jīng)營(yíng)業(yè)務(wù)處置損失participation in profit profit participati

14、on capital profit sharing 分紅 Employee Profit Sharing Dividends to shareholders分紅資本紅利、資本分紅員工分紅（紅利）股東分紅（紅利）普通股基本平均數(shù)普通股稀釋平均數(shù)Average basic common shares outstandingAverage diluted common shares outstandingIntersegment eliminations部門(mén)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

15、 (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)營(yíng)資產(chǎn)收益率(回報(bào)率)ROI( Return on Investment) 投資回報(bào)率OA( Operating Assets )OL( Operating Liabilites經(jīng)營(yíng)性資產(chǎn)) 經(jīng)營(yíng)性負(fù)債NBC(Net Borrow Cost) 凈借債費(fèi)用OI(Operati

16、ng 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 leverage)經(jīng)營(yíng)負(fù)債杠桿CSE(Common Stock Equity) 普通股權(quán)益SPREAD 差價(jià)RE(Residual Earning) 剩余收益、資產(chǎn)負(fù)債表balance sheet 資產(chǎn)負(fù)債表aggregate balance sheetAssets 資

17、產(chǎn)Current assets 流動(dòng)資產(chǎn)合并資產(chǎn)負(fù)債表Non-current assets非流動(dòng)資產(chǎn)Investment depositsDesignated loan Financial assets Pledged deposits投資存款委托貸款金融資產(chǎn)銀行保證金 / 抵押存款I(lǐng)nterests 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 value 于香港上市的投資，以公允價(jià)值列示Total current assets流動(dòng)資產(chǎn)合計(jì)Trade

18、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(kù)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Tangible assets 有形資產(chǎn)Intangible assets無(wú)形資產(chǎn)Investment properties 投資物業(yè) Goodwill 商譽(yù)Other intangible assets其他無(wú)形資產(chǎn)Available-for-

19、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 equipment 物業(yè)、廠(chǎng)房及設(shè)備或財(cái)產(chǎn)、廠(chǎng)房及設(shè)備或固定資產(chǎn)Fixed Assets固定資產(chǎn)Plant Assets廠(chǎng)房資產(chǎn)Lease prepayments 預(yù)付租金Intangible assets 無(wú)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)

20、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 and bills 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)Long-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

21、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 reserves法定公積Retained earnings未分配利潤(rùn)Accumulated other comprehensiveincome 累積其他綜合所得Treasury shares庫(kù)存股票Tot

22、al 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)Shareholder ' s EquityStockholder's EquityOwner's 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 Company' s equity holders本公司權(quán)益持有人應(yīng)占資本及儲(chǔ)備Issued capital 已發(fā)行股本Share

23、 capital 股本Reserves 儲(chǔ)備Cash reserves 現(xiàn)金儲(chǔ)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Shareholders ' fund 股東資金 四、現(xiàn)金流量表 STATEMENTS OF CASH FLOWSCash flow from operating activit

24、ies經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流Net cash provided by / (used in) operating activities經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~Net income /loss 凈利潤(rùn)或損失Adjustments to reconcile net loss to net cash provided by/(used in) operating activities: 凈利潤(rùn)之現(xiàn)金調(diào)整項(xiàng)：Depreciation and amortization 折舊及攤銷(xiāo)Addition of bad debt expense壞賬增加數(shù) / (沖回?cái)?shù))Provision for obsolete

25、 inventories存貨準(zhǔn)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(chǎn)損失Changes in operating assets and liabilities:經(jīng)營(yíng)資產(chǎn)及負(fù)債的變化Trade accounts receivable 應(yīng)收賬款I(lǐng)nventories 存貨Prepayments and other receivables預(yù)付款及其他應(yīng)收款A(yù)ccounts and bills 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Net cash provided by / (used in) operating activities經(jīng)營(yíng)活動(dòng)產(chǎn)生 / (使用)的現(xiàn)金Free cash flow 自由現(xiàn)金流Cash flow from investing activities投資活動(dòng)產(chǎn)生的現(xiàn)金流Net cash used in investing activities投資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~Purchases of property, plant and equipment購(gòu)買(mǎi)固定資產(chǎn)