會計報表術(shù)語中英文對照

會計報表術(shù)語中英文對照一、損益表INCOMESTATEMENTAggregateincomestatement

合并損益表OperatingResults

經(jīng)營業(yè)績FINANCIALHIGHLIGHTS

財務(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)費用：Researchanddevelopmentcosts（R&D）

研發(fā)費用marketingexpensesSellingexpenses

銷售費用Costofrevenues

營業(yè)成本SellingCost

銷售成本SalesandmarketingexpensesSellingandmarketingexpenses

銷售費用、或銷售及市場推廣費用Sellinganddistributioncosts

營銷費用/行銷費用Generalandadministrativeexpenses

管理費用/一般及管理費用Administrativeexpenses

管理費用

Operatingincome（loss）

營業(yè)利潤/（虧損）Profitfromoperatingactivities

營業(yè)利潤/經(jīng)營活動之利潤Financecosts

財務(wù)費用/財務(wù)成本Financialresult

財務(wù)費用Financeincome

財務(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

政府補助Currentration(times)

流動比率ROCE（ReturnonCapitalEmployed）

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（ReturnonNetOperatingAssets）

凈經(jīng)營資產(chǎn)收益率（回報率）ROI（ReturnonInvestment）

投資回報率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

流動資產(chǎn)Non-currentassets

非流動資產(chǎn)Interestsinsubsidiaries

附屬公司權(quán)益Cashandcashequivalents

現(xiàn)金及現(xiàn)金等價物HongKonglistedinvestments,atfairvalue

于香港上市的投資，以公允價值列示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

流動資產(chǎn)合計Tangibleassets

有形資產(chǎn)Intangibleassets

無形資產(chǎn)Investmentproperties

投資物業(yè)Goodwill

商譽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fairvalue

公允價值Property,plantandequipment

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)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/遞延稅項資產(chǎn)Totalassets

資產(chǎn)合計

Liabilities

負(fù)債Currentliabilities

流動負(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)提費用及其他應(yīng)付款Totalcurrentliabilities

流動負(fù)債合計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Commitmentsandcontingencies

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

捐贈股票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CapitalandreservesattributabletotheCompany’sequityholders

本公司權(quán)益持有人應(yīng)占資本及儲備Issuedcapital

已發(fā)行股本Sharecapital

股本Reserves

儲備Cashreserves

現(xiàn)金儲備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)營活動產(chǎn)生的現(xiàn)金流Netcashprovidedby/(usedin)operatingactivities

經(jīng)營活動產(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：Depreciationandamortization

折舊及攤銷Additionofbaddebtexpense

壞賬增加數(shù)/（沖回數(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)提費用及其他應(yīng)付款Netcashprovidedby/(usedin)operatingactivities

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

自由現(xiàn)金流Cashflowfrominvestingactivities

投資活動產(chǎn)生的現(xiàn)金流Netcashusedininvestingactivities

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

購買固定資產(chǎn)Paymentofleaseprepayment

支付預(yù)付租金Purchasesofintangibleassets

購買無形資產(chǎn)Proceedsfromdisposalofproperty,plantandequipment

處置固定資產(chǎn)所得Governmentgrantsreceived

政府補助Equityintheincomeofinvestees

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

籌資活動產(chǎn)生的現(xiàn)金流Netcashprovidedbyfinancingactivities

籌資活動產(chǎn)生的現(xiàn)金流量凈額Proceedsfromborrowings

借款所得Repaymentofborrowings

還款Decrease/(increase)inpledgeddeposits

銀行保證金（增加）/減少Proceedsfromissuanceofcapitalstock

股本發(fā)行所得Netcashprovidedbyfinancingactivities

籌資活動產(chǎn)生的現(xiàn)金

Effectofexchangeratechangesoncashandcashequivalents

現(xiàn)金及現(xiàn)金等價物