國際企業(yè)會(huì)計(jì)術(shù)語中英文對照

國際企業(yè)中英文對照一、損益表INCOMESTATEMENTAggregateincomestatement

合并損益表OperatingResults

經(jīng)營業(yè)績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

營業(yè)額Costofrevenues

銷售成本Grossprofit

毛利潤Grossmargin

毛利率Otherincomeandgain

其他收入及利得EBITDA

息、稅、折舊、攤銷前利潤（EBITDA）EBITDAmargin

EBITDA率EBITA

息、稅、攤銷前利潤EBIT

息稅前利潤/營業(yè)利潤Operatingincome（loss）

營業(yè)利潤/（虧損）Operatingprofit

營業(yè)利潤Operatingmargin

營業(yè)利潤率EBITmargin

EBIT率（營業(yè)利潤率）Profitbeforedisposalofinvestments

出售投資前利潤Operatingexpenses:

營業(yè)費(fèi)用：Researchanddevelopmentcosts（R&D）

研發(fā)費(fèi)用marketingexpensesSellingexpenses

銷售費(fèi)用Costofrevenues

營業(yè)成本SellingCost

銷售成本SalesandmarketingexpensesSellingandmarketingexpenses

銷售費(fèi)用、或銷售及市場推廣費(fèi)用Sellinganddistributioncosts

營銷費(fèi)用/行銷費(fèi)用Generalandadministrativeexpenses

管理費(fèi)用/一般及管理費(fèi)用Administrativeexpenses

管理費(fèi)用Operatingincome（loss）

營業(yè)利潤/（虧損）Profitfromoperatingactivities

營業(yè)利潤/經(jīng)營活動(dòng)之利潤Financecosts

財(cái)務(wù)費(fèi)用/財(cái)務(wù)成本Financialresult

財(cái)務(wù)費(fèi)用Financeincome

財(cái)務(wù)收益ChangeinfairvalueofderivativeliabilityassociatedwithSeriesBconvertibleredeemablepreferenceshares

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)Lossonthederivativecomponentofconvertiblebonds

可換股債券衍生工具之損失Equitylossofaffiliates

子公司權(quán)益損失Governmentgrantincome

政府補(bǔ)助Other(expense)/income

其他收入/（費(fèi)用）Lossbeforeincometaxes

稅前損失Incomebeforetaxes

稅前利潤Profitbeforetax

稅前利潤Incometaxes

所得稅taxes

稅項(xiàng)CurrentIncometax

當(dāng)期所得稅DeferredIncometax

遞延所得稅Interestincome

利息收入Interestincomenet

利息收入凈額Profitfortheperiod

本期利潤Ordinaryincome

普通所得、普通收益、通常收入Comprehensiveincome

綜合收益、全面收益Netincome

凈利潤Netloss

凈損失NetMargin

凈利率Incomefromcontinuingoperations

持續(xù)經(jīng)營收益或連續(xù)經(jīng)營部門營業(yè)收益Incomefromdiscontinuedoperations

非持續(xù)經(jīng)營收益或停業(yè)部門經(jīng)營收益extraordinarygainandloss

特別損益、非常損益Gainontradingsecurities

交易證券收益NetProfitattributabletoEquityHoldersoftheCompany

歸屬于本公司股東所有者的凈利潤Netincomeattributedtoshareholders

歸屬于母公司股東的凈利潤或股東應(yīng)占溢利（香港譯法）Profitattributabletoshareholders

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）Minorityinterests

少數(shù)股東權(quán)益/少數(shù)股東損益Changeinfairvalueofexchangeablesecurities

可交換證券公允值變動(dòng)Othercomprehensiveincome—Foreigncurrencytranslationadjustment

其他綜合利潤—外匯折算差異Comprehensive(loss)/income

綜合利潤(虧損)Gainondisposalofassets

處分資產(chǎn)溢價(jià)收入Lossondisposalofassets

處分資產(chǎn)損失Assetimpairments

資產(chǎn)減值Gainonsaleofassets

出售資產(chǎn)利得Intersegmenteliminations

公司內(nèi)部沖銷Dividends

股息/股利/分紅Deferreddividends

延派股利Netlosspershare:

每股虧損Earningspershare（EPS）

每股收益Earningspershareattributabletoordinaryequityholdersoftheparent

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♂?，凈資產(chǎn)用攤薄）DilutedEPS

稀釋每股收益BasicEPS

基本每股收益Weightedaveragenumberofordinaryshares:

加權(quán)平均股數(shù)：-Basic

-基本-Diluted

-稀釋/攤薄Derivativefinancialinstruments

衍生金融工具Borrowings

借貸EarningsPerShare,excludingthe(loss)gainonthederivativecomponentofconvertiblebondsandexchangedifference

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HistoricalCost

歷史成本Capitalexpenditures

資本支出revenuesexpenditure

收益支出Equityinearningsofaffiliatesequityearningsofaffiliates

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equityinaffiliates

附屬公司權(quán)益EquityEarning

股權(quán)收益、股本盈利Non-operatingincome

營業(yè)外收入Incometaxes-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）Incometaxes-deferred

遞延所得稅或法人稅等調(diào)整項(xiàng)（日本公司用法）Income(loss)beforeincometaxesandminorityinterest

所得稅及少數(shù)股東權(quán)益前利潤（虧損）Equityintheincomeofinvestees

采權(quán)益法認(rèn)列之投資收益EquityCompensation

權(quán)益報(bào)酬Weightedaveragenumberofsharesoutstanding

加權(quán)平均流通股treasuryshares

庫存股票Numberofsharesoutstandingattheendoftheperiod

期末流通股數(shù)目Equitypershare,attributabletoequityholdersoftheParent

歸屬于母公司所有者的每股凈資產(chǎn)Dividendspershare

每股股息、每股分紅Cashflowfromoperations（CFFO）經(jīng)營活動(dòng)產(chǎn)生的現(xiàn)金流量Weightedaveragenumberofcommonandcommonequivalentsharesoutstanding：加權(quán)平均普通流通股及等同普通流通股EquityCompensation

權(quán)益報(bào)酬WeightedAverageDilutedShares

稀釋每股收益加權(quán)平均值Gainondispositionofdiscontinuedoperations

非持續(xù)經(jīng)營業(yè)務(wù)處置利得（收益）Lossondispositionofdiscontinuedoperations

非持續(xù)經(jīng)營業(yè)務(wù)處置損失participationinprofit

分紅profitparticipationcapital

資本紅利、資本分紅profitsharing

分紅EmployeeProfitSharing

員工分紅（紅利）Dividendstoshareholders

股東分紅（紅利）Averagebasiccommonsharesoutstanding

普通股基本平均數(shù)Averagedilutedcommonsharesoutstanding

普通股稀釋平均數(shù)Securitieslitigationexpenses,net

證券訴訟凈支出Intersegmenteliminations

部門間消減ROA（Returnonassets）資產(chǎn)回報(bào)率/資產(chǎn)收益率ROE(ReturnonEquit)

股東回報(bào)率/股本收益率(回報(bào)率)凈資產(chǎn)收益率Equitratio

產(chǎn)權(quán)比率Currentration(times)

流動(dòng)比率ROCE（ReturnonCapitalEmployed）資本報(bào)酬率（回報(bào)率）或運(yùn)營資本回報(bào)率或權(quán)益資本收益率或股權(quán)收益率RNOA（ReturnonNetOperatingAssets）凈經(jīng)營資產(chǎn)收益率（回報(bào)率）ROI（ReturnonInvestment）投資回報(bào)率OA（OperatingAssets）經(jīng)營性資產(chǎn)OL（OperatingLiabilites）經(jīng)營性負(fù)債NBC(NetBorrowCost)

凈借債費(fèi)用OI(OperatingIncome)

經(jīng)營收益NOA(NetOperatingAssets)

凈經(jīng)營性資產(chǎn)NFE(NetFinancialEarnings)

凈金融收益NFO(NetFinancialOwners)

凈金融負(fù)債FLEV(Financialleverage)

財(cái)務(wù)杠桿OLLEV(OperatingLiabilitesleverage)

經(jīng)營負(fù)債杠桿CSE(CommonStockEquity)

普通股權(quán)益SPREAD

差價(jià)RE(ResidualEarning)

剩余收益二、資產(chǎn)負(fù)債表balancesheet

資產(chǎn)負(fù)債表aggregatebalancesheet

合并資產(chǎn)負(fù)債表Assets

資產(chǎn)Currentassets

流動(dòng)資產(chǎn)Non-currentassets

非流動(dòng)資產(chǎn)Interestsinsubsidiaries

附屬公司權(quán)益Cashandcashequivalents

現(xiàn)金及現(xiàn)金等價(jià)物HongKonglistedinvestments,atfairvalue

于香港上市的投資，以公允價(jià)值列示Investmentdeposits

投資存款Designatedloan

委托貸款Financialassets

金融資產(chǎn)Pledgeddeposits

銀行保證金/抵押存款Tradeaccountsreceivable

應(yīng)收賬款Tradeandbillsreceivables

應(yīng)收賬款及應(yīng)收票據(jù)Inventories

存貨/庫存Prepaymentsandotherreceivables

預(yù)付款及其他應(yīng)收款Prepayments,depositsandotherreceivables

預(yù)付賬款、按金及其它應(yīng)收款Totalcurrentassets

流動(dòng)資產(chǎn)合計(jì)Tangibleassets

有形資產(chǎn)Intangibleassets

無形資產(chǎn)Investmentproperties

投資物業(yè)Goodwill

商譽(yù)Otherintangibleassets

其他無形資產(chǎn)Available-for-saleinvestments

可供出售投資Prepaymentsforacquisitionofproperties

收購物業(yè)預(yù)付款項(xiàng)fairvalue

公允價(jià)值Property,plantandequipment

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)FixedAssets

固定資產(chǎn)PlantAssets

廠房資產(chǎn)Leaseprepayments

預(yù)付租金Intangibleassets

無形資產(chǎn)Deferredtaxassets

遞延稅/遞延稅項(xiàng)資產(chǎn)Totalassets

資產(chǎn)合計(jì)Liabilities

負(fù)債Currentliabilities

流動(dòng)負(fù)債Short-termbankloans

短期銀行借款Currentmaturitiesoflong-termbankloans

一年內(nèi)到期的長期銀行借款A(yù)ccountsandbillspayable

應(yīng)付賬款及應(yīng)付票據(jù)Accruedexpensesandotherpayables

預(yù)提費(fèi)用及其他應(yīng)付款Totalcurrentliabilities

流動(dòng)負(fù)債合計(jì)Long-termbankloans,lesscurrentmaturitiesDeferredincomeDeferredtaxliabilities

長期銀行借款，減一年內(nèi)到期的長期銀行貸款Deferredincome

遞延收入Deferredtaxliabilities

遞延稅FinancialNetDebt

凈金融負(fù)債Totalliabilities

負(fù)債合計(jì)Commitmentsandcontingencies

資本承諾及或有負(fù)債三、股東權(quán)益Donatedshares

捐贈(zèng)股票Additionalpaid-incapital

資本公積Statutoryreserves

法定公積Retainedearnings

未分配利潤Accumulatedothercomprehensiveincome

累積其他綜合所得Treasuryshares

庫存股票Totalshareholders’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’sEquityStockholder'sEquityOwner'sEquity

股東權(quán)益、所有者權(quán)益Totalliabilitiesandshareholders’equity

負(fù)債和股東權(quán)益合計(jì)CapitalandreservesattributabletotheCompany’sequityholders

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

擬派末期股息Proposedspecialdividend

擬派特別股息Proposedfinalspecialdividend

擬派末期特別股息Convertiblebonds

可換股債券Shareholders’fund

股東資金四、現(xiàn)金流量表STATEMENTSOFCASHFLOWSCashflowfromoperatingactivities

經(jīng)營活動(dòng)產(chǎn)生的現(xiàn)金流Netcashprovidedby/(usedin)operatingactivities

經(jīng)營活動(dòng)產(chǎn)生的現(xiàn)金流量凈額Netincome/loss

凈利潤或損失Adjustmentstoreconcilenetlosstonetcashprovidedby/(usedin)operatingactivities:

凈利潤之現(xiàn)金調(diào)整項(xiàng)：Depreciationandamortization

折舊及攤銷Additionofbaddebtexpense

壞賬增加數(shù)/（沖回?cái)?shù)）Provisionforobsoleteinventories

存貨準(zhǔn)備Share-basedcompensation

股票薪酬Deferredincometaxes

遞延所得稅Exchangeloss

匯兌損失Lossofdisposalofproperty,plantandequipment

處置固定資產(chǎn)損失Changesinoperatingassetsandliabilities:

經(jīng)營資產(chǎn)及負(fù)債的變化Tradeaccountsreceivable

應(yīng)收賬款I(lǐng)nventories

存貨Prepaymentsandotherreceivables

預(yù)付款及其他應(yīng)收款A(yù)ccountsandbillspayable

應(yīng)付賬款及應(yīng)付票據(jù)Accruedexpensesandotherpayables

預(yù)提費(fèi)用及其他應(yīng)付款Netcashprovidedby/(usedin)operatingactivities

經(jīng)營活動(dòng)產(chǎn)生/（使用）的現(xiàn)金Freecashflow

自由現(xiàn)金流Cashflowfrominvestingactivities

投資活動(dòng)產(chǎn)生的現(xiàn)金流Netcashusedininvestingactivities

投資活動(dòng)產(chǎn)生的現(xiàn)金流量凈額Purchasesofproperty,plantandequipment

購買固定資產(chǎn)Payme