會計報表術(shù)語中英文對照

1、會計報表術(shù)語中英文對照 一、損益表 INCOME STA TEMENTAggregate income statement 合并損益表Operating Results 經(jīng)營業(yè)績FINANCIAL HIGHLIGHTS 財務(wù)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毛禾潤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 EBIT

2、DA 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 出售投資前禾U潤Operating expenses:營業(yè)費(fèi)用：Research and development costs （R&D ） 研發(fā)費(fèi)用marketing expensesSelling expenses 銷售費(fèi)用Cost of reve

3、nues 營業(yè)成本Selling Cost銷售成本Sales and marketing expenses Selling and marketing expenses 銷售費(fèi)用、 或銷售及市場推廣費(fèi)Selling and distribution costs 營銷費(fèi)用 /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） 營業(yè)利潤 / （虧損）Profit from operating activities 營業(yè)利潤/經(jīng)營活動之利潤Fi

4、nance costs財務(wù)費(fèi)用/財務(wù)成本Financial result 財務(wù)費(fèi)用Finance income 財務(wù)收益Change in fair value of derivative liability associated with Series B convertible redeemable 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Loss on the derivative component of convertible bonds 可換股僮券衍生工具之損失Equity loss of affiliates 子公司權(quán)益損失Government

5、 grant income 政府補(bǔ)助Other （expense） / income 其他收入/ （費(fèi)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(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Ordinary income普通所得、普通收益、通常收入

6、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(jīng)營收益或連續(xù)經(jīng)營部門營業(yè)收益Income from discontinued operations 非持續(xù)經(jīng)營收益或停業(yè)部門經(jīng)營收益extraordinary gain and loss 特另1J損益、4E常損益Gain on trading securities 交易證券收益Net Profit attributable to Equity Holders of the Company 歸

7、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(yīng)占溢利（香港譯法）Profit attributable to shareholders歸屬于股東所有者（持有者）的利潤或股東應(yīng)占溢利（香港 譯法）Minority interests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Other comprehensive income - Foreign currency translation adjustment其他

8、綜合禾U潤 一夕卜匯折算差異Comprehensive （loss） / income 綜合禾U潤（虧損）Gain on disposal of assets處分資產(chǎn)溢價收入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Earni

9、ngs 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/攤薄（每股收益一般用稀釋，凈資產(chǎn)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:力口權(quán)平均股數(shù)：-Basic -基本-Diluted -稀釋/攤薄Derivative financial instruments彳行生金融工具Borrowings 借 貸Earnings Per

10、 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(quán)收益附屬公司股權(quán)收益聯(lián)營公司股權(quán)收益equity in affili

11、ates附屬公司權(quán)益Equity Earning 股權(quán)收益、股本盈利Non-operating income 營業(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（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)益前禾U潤 （虧損）Equity in the income of investees 采權(quán)益法認(rèn)歹U之投資收益Equity Compensation 權(quán)益報酬Weighte

12、d average number of shares outstanding 力口權(quán)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(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)營活動產(chǎn)生的現(xiàn)金流量Weighted average numbe

13、r of common and common equivalent shares outstanding : 力口權(quán)平均普 通流通股及等同普通流通股Equity Compensation 權(quán)益報酬Weighted Average Diluted Shares稀釋每股收益加權(quán)平均值Gain on disposition of discontinued operations 4E持續(xù)經(jīng)營業(yè)務(wù)處置禾U得（收益）Loss on disposition of discontinued operations 非持續(xù)經(jīng)營業(yè)務(wù)處置損失participation in profit 分紅profit parti

14、cipation 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(shù)Average diluted common shares outstanding 普通股稀釋平均數(shù)Securities litigation expenses, net 證券訴訟凈支出Intersegment eliminations 部門間消減ROA （ Return on ass

15、ets）資產(chǎn)回報率/資產(chǎn)收益率ROE（Return on Equit）股東回報率/股本收益率（回報率）凈資產(chǎn)收益率Equit ratio產(chǎn)權(quán)比率Current ration (times) 流動比率ROCE (Return on Capital Employed )資本報酬率(回報率)或運(yùn)營資本回報率或權(quán)益資本 收益率或股權(quán)收益率RNOA (Return on Net Operating Assets) 凈經(jīng)營資產(chǎn)收益率(回報率)ROI (Return on Investment) 投資回報率OA (Operating Assets)經(jīng)營性資產(chǎn)OL (Operating Liabilites

16、)經(jīng)營性負(fù)債NBC(Net Borrow Cost)凈借債費(fèi)用OI(Operating Income)經(jīng)營收益NOA(Net Operating Assets)凈經(jīng)營性資產(chǎn)NFE(Net Financial Earnings)凈金融收益NFO(Net Financial Owners)凈金融負(fù)債FLEV(Financial leverage)財務(wù)杠桿OLLEV(Operating Liabilites leverage) 經(jīng)營負(fù)債杠桿CSE(Common Stock Equity)普通股權(quán)益SPREAD差價RE(Residual Earning)剩余收益二、資產(chǎn)負(fù)債表balance sheet

17、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 流動資產(chǎn)Non-current assets 非流動資產(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(chǎn)Pledged deposits銀行保證金/抵

18、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Total current assets 流動資產(chǎn)合計Tangible 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 in

19、tangible assets 其他無形資產(chǎn)Available-for-sale investments 可供出售投資Prepayments for acquisition of properties 收購物業(yè)預(yù)付款項fair value公允價值Property, plant and equipment物業(yè)、廠房及設(shè)備或財產(chǎn)、廠房及設(shè)備或固定資產(chǎn)Fixed Assets固定資產(chǎn)Plant Assets廠房資產(chǎn)Lease prepayments 預(yù)付租金Intangible assets 無形資產(chǎn)Deferred tax assets遞延稅/遞延稅項資產(chǎn)Total assets資產(chǎn)合計Liabi

20、lities 負(fù)債Current liabilities 流動負(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 流動負(fù)債合計Long-term bank loans, less current maturities Deferred income Deferred

21、tax liabilities長期車艮行借款，減一年內(nèi)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(fù)債Total liabilities 負(fù)債合計Commitments and contingencies 資本承諾及或有負(fù)債三、股東權(quán)益Donated shares 捐贈股票Additional paid-in capital 資本公積Statutory reserves 法定公積Retained earnings 未分配禾U潤Accumulated other comprehens

22、iveincome 累積其他綜合所得Treasury shares 庫存股票Total shareholders '膜qmy合計Equity股東權(quán)益、所有者權(quán)益、凈資產(chǎn)Shareholder ' s Equitystockholder's EquityOwner's Equity東權(quán)益、所有者權(quán)益Total liabilities and shareholders負(fù)債和 Wqun益合計Capital and reserves attributable to the Company' 太eq!J稼holder隊?wèi)?yīng)占資本及儲備Issued capital已發(fā)

23、行股本Share capital 股本Reserves 儲備Cash reserves現(xiàn)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Shareholders ' fund 資金四、現(xiàn)金流量表 STATEMENTS OF CASH FLOWSCash flow from operating a

24、ctivities經(jīng)營活動產(chǎn)生的現(xiàn)金流Net cash provided by / (used in) operating activities 經(jīng)營活動產(chǎn)生的現(xiàn)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:凈禾 l潤之現(xiàn)金調(diào)整項：Depreciation and amortization 折舊及攤銷Addition of bad debt expense 壞賬增力口數(shù) / (沖回數(shù))Provision fo

25、r obsolete 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

26、Accounts 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)營活動產(chǎn)生 / (使用)的現(xiàn)金Free cash flow 自 由現(xiàn)金流Cash flow from investing activities 投資活動產(chǎn)生的現(xiàn)金流Net cash used in investing activities投資活動產(chǎn)生的現(xiàn)金流量凈額Purchases of property, plant an

27、d equipment 購買固定資產(chǎn)Payment of lease prepayment 支付預(yù)付租金Purchases of intangible assets 購買無形資產(chǎn)Proceeds from disposal of property, plant and equipment 處置固定資產(chǎn)所得Government grants received 政府補(bǔ)助Equity in the income of investees 采權(quán)益法認(rèn)歹U之投資收益Cash flow from financing activities籌資活動產(chǎn)生的現(xiàn)金流Net cash provided by financing activities 籌資活動產(chǎn)生的現(xiàn)金流量凈額Proceeds from borrowings 借款所得Repayment of borrowings 還款Decrease / (increase) in pledged deposits 銀行保證金(增加) / 減少Proceeds from issuance of capital stock 股本發(fā)行所得Net cash provided by financing activities 籌資活動產(chǎn)生的現(xiàn)金Effect of exchange rate changes on ca