國際企業(yè)-會計術(shù)語-中英文對照

1、PAGE PAGE 14國際企業(yè)中英文文對照 一、損益表INNCOME STATEEMENTAAggreggate iincomee stattementt 合合并損益表OOperatting RResultts 經(jīng)營業(yè)業(yè)績FINAANCIALL HIGHHLIGHTTS 財務(wù)摘要要Grosss reveenues 總收入/毛收入Neet revvenuess 銷售收入/凈收入Saales 銷售額額Turnoover 營業(yè)額額Cost of reevenuees 銷售成本Grross pprofitt 毛利潤Grooss maargin 毛利率率Otherr incoome annd gaii

2、n 其他收入及及利得EBIITDA 息、稅稅、折舊、攤攤銷前利潤（EEBITDAA）EBITTDA maarginEBITDDA率EBIITA 息、稅稅、攤銷前利利潤EBITT 息稅前利潤潤/營業(yè)利潤潤Operaating incomme（losss） 營業(yè)利潤潤/（虧損）Operating profit 營業(yè)利潤Operating margin 營業(yè)利潤率EBIT marginEBIT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 co

3、sts （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）

4、營業(yè)利潤/（虧損）Profit from operating activities營業(yè)利潤/經(jīng)營活動之利潤Finance costs財務(wù)費用/財務(wù)成本Financial result財務(wù)費用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)衍生負債公允值變動Loss on the derivative component of convertible bonds可換股

5、債券衍生工具之損失Equity loss of affiliates子公司權(quán)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(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

6、 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(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特別損益、非常損益Gain on trading securities交易證券收益Net Profit attributa

7、ble 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(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

8、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(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

9、 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/攤薄（每股收益一般用稀釋，凈資產(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Borr

10、owings 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(quán)收益附屬公司股權(quán)收益聯(lián)營公司股權(quán)

11、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)益前利潤（虧損）Equity in the income of investees采權(quán)益法認列之投資收益Equity Compensatio

12、n權(quán)益報酬Weighted average number of shares outstanding加權(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

13、 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)營業(yè)務(wù)處置利得（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 particip

14、ation 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 assets）資產(chǎn)回報率/資產(chǎn)

15、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）經(jīng)營性負債NBC(Net Borrow Co

16、st)凈借債費用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)凈金融負債FLEV(Financial leverage)財務(wù)杠桿OLLEV(Operating Liabilites leverage)經(jīng)營負債杠桿CSE(Common Stock Equity)普通股權(quán)益SPREAD差價RE(Residual Earning)剩余收益二、資產(chǎn)負債表balance sheet 資產(chǎn)負債表aggregate balance

17、sheet 合并資產(chǎn)負債表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 /抵押存款Trade accounts rece

18、ivable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Other intangible assets 其他無形資產(chǎn)Avai

19、lable-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Liabilities負債 Current liabiliti

20、es流動負債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)提費用及其他應(yīng)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(nèi)到期的長期

21、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(quán)益Donated shares 捐贈股票Additional paid-in capital 資本公積Statutory reserves 法定公積Retained earnings 未分配利潤Accumulated other comprehensiveincome累積其他綜合所得Treasury shares庫存股票T

22、otal shareholders equity股東權(quán)益合計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負債和股東權(quán)益合計Capital and reserves attributable to the Companys equity holders本公司權(quán)益持有人應(yīng)占資本及儲備Issued capital已發(fā)行股本Share capital股本Reserves儲備Cash reserves現(xiàn)金儲

23、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 activities 經(jīng)營活動產(chǎn)生的現(xiàn)金流Net cash provided by / (used in) opera

24、ting 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: 凈利潤之現(xiàn)金調(diào)整項：Depreciation and amortization 折舊及攤銷Addition of bad debt expense 壞賬增加數(shù)/（沖回數(shù)）Provision for obsolete inventories 存貨準備Share-based compensation 股票薪酬Deferr

25、ed 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 and equipment 購買固定資產(chǎn)P