会计报表术语中英文对照

。会计报表术语中英文对照一、损益表 INCOME STATEMENTAggregate income statement合并损益表Operating Results经营业绩FINANCIAL HIGHLIGHTS财务摘要Gross revenues总收入 / 毛收入Net revenues销售收入 / 净收入Sales 销售额Turnover 营业额Cost of revenues销售成本Gross profit毛利润Gross margin毛利率Other income and gain其他收入及利得EBITDA息、税、折旧、摊销前利润（EBITDA）EBITDA margin EBITDA率EBITA 息、税、摊销前利润EBIT 息税前利润 / 营业利润Operating income（loss ） 营业利润 / （亏损）Operating profit营业利润Operating margin营业利润率EBIT marginEBIT 率（营业利润率）Profit before disposal of investments出售投资前利润Operating expenses:营业费用：Research and development costs（R&D） 研发费用marketing expensesSelling expenses销售费用Cost of revenues营业成本Selling Cost销售成本Sales and marketing expenses Selling and marketing expenses销售费用、或销售及市场推广费用Selling and distribution costs营销费用 / 行销费用General and administrative expenses管理费用 / 一般及管理费用Administrative expenses管理费用Operating income（loss ） 营业利润 / （亏损）Profit from operating activities营业利润 / 经营活动之利润Finance costs财务费用 / 财务成本Financial result财务费用Finance income财务收益Change in fair value of derivative liability associated with Series B convertibleredeemable preference shares可转换可赎回优先股 B 相关衍生负债公允值变动Loss on the derivative component of convertible bonds可換股債券衍生工具之損失Equity loss of affiliates子公司权益损失Government grant income政府补助。1。Other (expense) / income其他收入 / （费用）Loss before income taxes税前损失Income before taxes税前利润Profit before tax税前利润Income taxes所得税taxes 税项Current Income tax当期所得税Deferred Income tax递延所得税Interest income利息收入Interest income net利息收入净额Profit for the period本期利润Ordinary income普通所得、普通收益、通常收入Comprehensive income综合收益、全面收益Net income净利润Net loss 净损失Net Margin净利率Income from continuing operations持续经营收益或连续经营部门营业收益Income from discontinued operations非持续经营收益或停业部门经营收益extraordinary gain and loss特别损益、非常损益Gain on trading securities交易证券收益Net Profit attributable to Equity Holders of the Company归属于本公司股东所有者的净利润Net income attributed to shareholders归属于母公司股东的净利润或股东应占溢利（香港译法）Profit attributable to shareholders归属于股东所有者（持有者）的利润或股东应占溢利（香港译法）Minority interests少数股东权益 / 少数股东损益Change in fair value of exchangeable securities可交换证券公允值变动Other comprehensive income Foreign currency translation adjustment其他综合利润 外汇折算差异Comprehensive (loss) / income综合利润 ( 亏损 )Gain on disposal of assets处分资产溢价收入Loss on disposal of assets处分资产损失Asset impairments资产减值Gain on sale of assets出售资产利得Intersegment eliminations公司内部冲销Dividends股息/ 股利/分红Deferred dividends延派股利Net loss per share:每股亏损Earnings per share（ EPS） 每股收益Earnings per share attributable to ordinaryequity holders of the parent归属于母公司股东持有者的每股收益-Basic - 基本-Diluted- 稀释 / 摊薄（每股收益一般用稀释，净资产用摊薄）。2。Diluted EPS 稀释每股收益Basic EPS 基本每股收益Weighted average number of ordinary shares:加权平均股数：-Basic - 基本-Diluted-稀释 /摊薄Derivative financial instruments衍生金融工具Borrowings借貸EarningsPerShare,excludingthe(loss)gainon thederivativecomponent ofconvertible bonds and exchange difference扣除可换股债券之衍生工具评估损益及汇兑损失后每股盈Historical Cost历史成本Capital expenditures资本支出revenues expenditure收益支出Equity in earnings of affiliatesequity earnings of affiliates子公司股权收益附属公司股权收益联营公司股权收益equity in affiliates附属公司权益Equity Earning股权收益、股本盈利Non-operating income营业外收入Income taxes-current当期所得税或法人税、住民税及事业税等（日本公司用法）Income taxes-deferred递延所得税或法人税等调整项（日本公司用法）Income (loss) before income taxes and minority interest所得税及少数股东权益前利润（亏损）Equity in the income of investees采权益法认列之投资收益Equity Compensation权益报酬Weighted average number of shares outstanding加权平均流通股treasury shares库存股票Number of shares outstanding at the end of the period期末流通股数目Equity per share, attributable to equity holders of the Parent归属于母公司所有者的每股净资产Dividends per share每股股息、每股分红Cash flow from operations（ CFFO） 经营活动产生的现金流量Weighted average number of common and common equivalent shares outstanding： 加权平均普通流通股及等同普通流通股Equity Compensation权益报酬Weighted Average Diluted Shares稀释每股收益加权平均值Gain on disposition of discontinued operations非持续经营业务处置利得（收益）Loss on disposition of discontinued operations非持续经营业务处置损失participation in profit分红profit participation capital资本红利、资本分红profit sharing分红Employee Profit Sharing员工分红（红利）Dividends to shareholders股东分红（红利）Average basic common shares outstanding普通股基本平均数Average diluted common shares outstanding普通股稀释平均数。3。Securities litigation expenses, net证券诉讼净支出Intersegment eliminations部门间消减ROA（ Return on assets） 资产回报率 / 资产收益率ROE(Return on Equit)股东回报率 / 股本收益率 ( 回报率 ) 净资产收益率Equit ratio产权比率Current ration (times)流动比率ROCE（ Return on Capital Employed） 资本报酬率（回报率）或运营资本回报率或权益资本收益率或股权收益率RNOA（ Return on Net Operating Assets） 净经营资产收益率（回报率）ROI（ Return on Investment） 投资回报率OA（ Operating Assets） 经营性资产OL（ Operating Liabilites） 经营性负债NBC(Net Borrow Cost)净借债费用OI(Operating Income)经营收益NOA(Net Operating Assets)净经营性资产NFE(Net Financial Earnings)净金融收益NFO(Net Financial Owners)净金融负债FLEV(Financial leverage)财务杠杆OLLEV(Operating Liabilites leverage)经营负债杠杆CSE(Common Stock Equity)普通股权益SPREAD差价RE(Residual Earning)剩余收益二、资产负债表balance sheet资产负债表aggregate balance sheet合并资产负债表Assets 资产Current assets流动资产Non-current assets非流动资产Interests in subsidiaries附属公司权益Cash and cash equivalents现金及现金等价物Hong Kong listed investments, at fair value于香港上市的投资，以公允价值列示Investment deposits投资存款Designated loan委托贷款Financial assets金融资产Pledged deposits银行保证金 /抵押存款Trade accounts receivable应收账款Trade and bills receivables应收账款及应收票据Inventories存货 /库存Prepayments and other receivables预付款及其他应收款Prepayments, deposits and other receivables预付账款、按金及其它应收款Total current assets流动资产合计Tangible assets有形资产Intangible assets无形资产Investment properties投资物业。4。Goodwill 商誉Other intangible assets其他无形资产Available-for-sale investments可供出售投资Prepayments for acquisition of properties收购物业预付款项fair value公允价值Property, plant and equipment物业、厂房及设备或财产、厂房及设备或固定资产Fixed Assets固定资产Plant Assets厂房资产Lease prepayments 预付租金Intangible assets无形资产Deferred tax assets递延税 / 递延税项资产Total assets资产合计Liabilities负债Current liabilities流动负债Short-term bank loans短期银行借款Current maturities of long-term bank loans一年内到期的长期银行借款Accounts and bills payable应付账款及应付票据Accrued expenses and other payables预提费用及其他应付款Total current liabilities流动负债合计Long-termbankloans,lesscurrentmaturitiesDeferred incomeDeferred taxliabilities长期银行借款，减一年内到期的长期银行贷款Deferred income递延收入Deferred tax liabilities递延税Financial Net Debt净金融负债Total liabilities负债合计Commitments and contingencies资本承诺及或有负债三、股东权益Donated shares捐赠股票Additional paid-in capital资本公积Statutory reserves法定公积Retained earnings未分配利润Accumulated other comprehensiveincome累积其他综合所得Treasury shares库存股票Total shareholdersequity股东权益合计Equity 股东权益、所有者权益、净资产Shareholders EquityStockholders EquityOwners Equity股东权益、所有者权益Total liabilities and shareholdersequity 负债和股东权益合计Capital and reserves attributable to the Companys equity holders本公司权益持有人应占资本及储备Issued capital已发行股本Share capital股本Reserves 储备Cash reserves现金储备。5。Inerim dividend中期股息Proposed dividend拟派股息Proposed special dividend拟派末期股息Proposed special dividend拟派特别股息Proposed final special dividend拟派末期特别股息Convertible bonds可换股债券Shareholders fund股东资金四、现金流量表 STATEMENTS OF CASH FLOWSCash flow from operating activities经营活动产生的现金流Net cash provided by / (used in) operating activities经营活动产生的现金流量净额Net income /loss净利润或损失Adjustments to reconcile net loss to net cash provided by/(used in) operatingactivities:净利润之现金调整项：Depreciation and amortization折旧及摊销Addition of bad debt expense坏账增加数 / （冲回数）Provision for obsolete inventories存货准备Share-based compensation股票薪酬Deferred income taxes递延所得税Exchange loss汇兑损失Loss of disposal of property,plant and equipment处置固定资产损失Changes in operating assets and liabilities:经营资产及负债的变化Trade accounts receivable应收账款Inventories存货Prepayments and other receivables预付款及其他应收款Accounts and bills payable应付账款及应付票据Accrued expenses and other payables预提费用及其他应付款Net cash provided by / (used in) operating activities经营活动产生 / （使用）的现金Free cash flow自由现金流Cash flow from investing activities投资活动产生的现金流Net cash used in investing activities投资活动产生的现金流量净额Purchases of property, plant and equipment购买固定资产Payment of lease prepayment支付预付租金Purchases of intangible assets购买无形资产Proceeds from disposal of property, plant and equipment处置固定资产所得Government grants received政府补助Equity in the income of investees采权益法认列之投资收益Cash flow from financing activities筹资活动产生的现金流Net cash provided by financing activities筹资活动产生的现金流量净额Proceeds from borrowings借款所得Repayment of borrowings还款Decrease / (increase) in pledged deposits银行保证金（增加） / 减少Proceeds from issuance of capital stock股本发行所得Net cash provided by financing activities筹资活动产生的现金。6。Effect of exchange rate changes on cash and cash equivalents现金及现金等价物的汇率变更的影响Net decrease in cash and cash equivalents现金及现金等价物的净（减少）/增加Cash and cash equivalents at the beginning of period期初现金及现金等价物Cash and cash equivalents at the end of period期末现金及现金等价物Investments（ incl. financial assets） 金融资产投资Investments in acquisitions并购投资Net cash flow现金流量净额。7。欢迎您的下载，资料仅供参考！致力为企业和个人提供合同协议，策划案计划书， 学习资料等等打造全网一站式需求。8