財務報表各項目中英文對照

1、財務報表各項目中英文對比INCOMESTATEMENTAggregateincomestatement合并損益表OperatingResults經(jīng)營業(yè)績FINANCIALHIGHLIGHTS財務摘要Gross revenues 總收入毛收入Netrevenues銷售收入凈收入Sales銷售額Turnover營業(yè)額Cost of revenues銷售成本Grossprofit毛利潤Gross margin毛利率Otherincomeandgain其他收入及利得EBITDA 息、稅、折舊、攤銷前利潤（EBITDA ）EBITDAmarginEBITDA 率EBITA 息、稅、攤銷前利潤EBIT息稅

2、前利潤營業(yè)利潤Operating profit業(yè)利潤Operatingmargin營業(yè)利潤率EBIT margin EBIT率(營業(yè)利潤率）Profitbeforedisposalofinvestments投資前利潤OperatingexpensesResearch and development costs（RD) 研發(fā)費用Costofrevenues營業(yè)成本SalesandmarketingexpensesSellingandmarketingexpenses售費用、或銷售及市場推廣費用Sellinganddistributioncosts費用行銷費用Generalandadministr

3、ativeexpense Administrativeexpenses管理費用Profitfromoperatingactivitiescosts財務費用財務成本Financialresut務費用 Finance income財務收益潤經(jīng)營活動之利潤ChangeinfairvalueofderivativeliabilityassociatedwithSeriesBconvertibleredeemablepreferencesharesB相關衍生負債公允值變動Lossonthederivativecomponentofconvertiblebonds股債券衍生工具之損失Equitylosso

4、faffili司權益損失Governmentgrantincome 政府補助Other（expense) / income其他收入/(費用)Lossbeforeincometaxes稅前損失taxes稅前利潤Profitbeforeax前利潤Incometaxes 所得稅taxes稅項CurrentIncometax當期所得稅Incometax遞延所得稅Interestincome利息收入Interest income net息收入凈額Profit for the period利潤Ordinary income一般所得、一般收益、通常收入Comprehensiveincome 綜合收益、全面收

5、益Netincome 凈利潤Net loss凈損失Net Margin凈利率Income from continuing operations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持續(xù)經(jīng)營收益或停業(yè)部門經(jīng)營收益extraordinarygainandloss別損益、格外損益Gainontradingsecuriti易證券收益NetProfitattributabletoEquityHoldersoftheCompany本公司股東全部者的凈利潤NetincomeattributedtoshareholdersProfitattrib

6、utabletosharehodr于股東全部者（持有者）利(香港譯法）ts數(shù)股東權益少數(shù)股東損益Changeinfairvalueofexchangeablesecurities換證券公允值變動Other comprehensive income Foreign currency translation adjustment 綜合利潤外匯折算差異Comprehensive （loss） / income綜合利潤虧損)Gainondisposalofasses分資產(chǎn)溢價收入Lossondisposalofasses Asset impairments資產(chǎn)減值Gain on sale of ass

7、ets售資產(chǎn)利得Intersegment eliminations司內部沖銷Dividends股息股利分紅延派股利NetlossperEarningsper每股虧損EPS）Earningspershareattributabletoordinaryequityholdersofteprn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?。〥iluted EPS稀釋每股收益BasicEPS基本每股收益Weightedaveragenumberofordinaryshares權平均股數(shù)：Basic本Diluted-釋攤薄Borrowings 借貸金融

8、工具EarningsPerShare， excludingthe(loss)gainonthederivativecomponentofbondsandexchangedifference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史成本revenuesexpenditure收益支出Equity in earnings of affiliatesequity earnings of收益附屬公司股權收益聯(lián)營公司股權收益equity in affiliates公司權益EquityEarning股權收益、股本盈利Non-operating income營業(yè)外收入In

9、cometaxes-deferred遞延所得稅或法人稅等調整項（日本公司用法）（loss） beforeincometaxesandminorityinterest稅及少數(shù)股東權益前利潤（虧損）EquityintheincomeofinvesteesEquity Compensation權益酬勞益法認列之投資收益Weightedaveragenumberofsharesoutstandingtreasuryshares庫存股票權平均流通股Numberofsharesoutstandingattheendoftheperiod流通股數(shù)目Equitypershae每股凈資產(chǎn)attributable

10、 to equity holders of the母公司全部者的Dividendspershare每股股息、每股分紅CashflowfromoperatiosCFFO ）WeightedaveragenumberofcommonandcommonequivalentsharesEquity Compensation權益酬勞WeightedAverageDilutedShares稀釋每股收益加權平均值Lossondispositionofdiscontinuedoperations續(xù)經(jīng)營業(yè)務處置損失participationinprftprofitsharig紅利、資本分紅EmployeePro

11、fitSharin）Dividends to shareholders東分紅（紅利）Averagebasiccommonsharesoutstanding一般股基本平均數(shù)Averagedilutedcommonsharesoutstandin Securitieslitigationexpenses,證訴訟凈支出Intersegmenteliminations門間消減ROA Returnonasset）資產(chǎn)收益率ROE(ReturnonEquit)股東回報率股本收益率回報率凈資產(chǎn)收益率Equit ratio權比率Currentratintimes流淌比率ROCEReturnonCapitalE

12、mploye（回報率）資本收益率或股權收益率RNOA（ReturnonNetOperating ROIReturnonInvestmen）OA（OperatingAssetsOLOperatingLiabilie NBC （NetBorrowCost)凈借債費用OI(OperatingIncome)經(jīng)營收益 ）NFE(NetFinancialEarnins 凈金融收益NFO NetFinancialOwner）凈金融負 FLEV （Financial leverage)務杠桿OLLEV （OperatingLiabilitesleveae CSE(CommonStockEquity ）一般股權

13、益SPREAD差價RE(ResidualEarning)剩余收益二、資產(chǎn)負債表balance sheet資產(chǎn)負債表aggregate balance sheet 合并資產(chǎn)負債表Assets 資產(chǎn)Current assets流淌資產(chǎn)Noncurrentasset非流淌資產(chǎn) Interests in subsidiaries公司權益營負債杠桿Cashandcashequivalents現(xiàn)金及現(xiàn)金等價物HongKonglistedinvestments,atfairvleInvestmentdeposits投資存款Designated loan托付貸款Financialassets融資產(chǎn)Pledge

14、d deposits銀行保證金 抵押存款Tradeaccountsreceivabl應收賬款Inventories存貨庫存Prepaymentsandotherreceivables預付款及其他應收款， Total current assets動資產(chǎn)合計Tangibleassets有形資產(chǎn)Intangible assets形資產(chǎn)投資物業(yè)Goodwill商譽Other intangible assets他無形資產(chǎn)Availablfor-saleinvestment可供出售投資Prepayments for acquisition of properties物業(yè)預付款項fair value允價值，

15、 FixedAssets固定資產(chǎn)PlantAssets廠房資產(chǎn)Leaseprepayments 預付租金Intangible assets形資產(chǎn)Deferredtaxassets遞延稅遞延稅項資產(chǎn)Liabilities債Current liabilits負債Currentmaturitiesofoermbankloan Accounts and bills payable付賬款及應付票據(jù)Accruedexpensesandotherpayables預提費用及其他應付款Totalcurrentliabilities債合計Longterm bank loans， less current matu

16、rities Deferred income Deferred taxliabilite期銀行借款，減一年內到期的長期銀行貸款Deferred income遞延收入FinancialNetDeb Totalliabiliis合計Commitments and contingencies資本承諾及或有負債三、股東權益Donatedshares 捐贈股票Additionalpadincapita Statutoryreserves法定公積Retained earnings未安排利潤Accumulatedothercomprehensiveincome累積其他綜合所得Treasuryshares庫存

17、股票Equity股東權益、全部者權益、凈資產(chǎn)ShareholdersEquityStockholdersEquityOwe#3；sEquit權益Totalliabilitiesandshareholders equity負債和股東權益合計equityolders權益持有人應占資本及儲備Reserves儲備Cash reserves現(xiàn)金儲備Inerimdividen中期股息 Proposeddividend擬派股息ProposedspecialdividendProposedspecialdividendProposedfinalspecialdividn Convertiblebonds可換股

18、債券STATEMENTSOFCASHFLOWSCash flow from operating activities活動產(chǎn)生的現(xiàn)金流Netcashprovidedby/usedi）operatingactiviiNetincome/loss凈利潤或損失活動產(chǎn)生的現(xiàn)金流量凈額Adjustmentstoreconcilenetlosstonetcashprovieu/i）operating activities利潤之現(xiàn)金調整項:Depreciation and amortization舊及攤銷Additionofbaddebtexpens壞賬增加數(shù)（沖回數(shù)）Provision for obsole

19、te inventories預備Share-basedcompensation 股票薪酬Deferred income taxes遞延所得稅Exchangeloss 匯兌損失Lossofdisposalofproperty,plantandequipment固定資產(chǎn)損失Changesinoperatingassetsandliabiliis資產(chǎn)及負債的變化 Tradeaccountsreceivable應收賬款Inventories存貨Prepaymentsandotherreceivables預付款及其他應收款Accountsandbillspayable付賬款及應付票據(jù)Accruedexpensesandotherpayables預提費用及其他應付款Netcashprovidedby/usedin)operatingactivte活動產(chǎn)生（使用）的現(xiàn)金 Freecashflow自由現(xiàn)金流ties活動產(chǎn)生的現(xiàn)金流Netcashusedininvestingactivte Purchasesofproperty,plantandequipment買固定資產(chǎn)Payment of lease prepayment支付預付租金Purchases of intangibl