会计报表术语中英文对照

1、会计报表术语中英文对照作者:日期:会计报表术语中英文对照一、损益表 INCO M E S TA T EMENTAgg r eg a te i n com e s t atement 合并损益表Oper ati ng Results 经营业绩FINAN C IAL H I G HLI GH TS 财务摘要Gross re ven ues总收入/毛收入Ne t re v enues销售收入/净收入Sal e s销售额Turnov er营业额C ost o f revenue s 销售成本Gross pro f it 毛利润G ross marg in 毛利率Othe r i n c om e an

2、d gain其他收入及利得EBITDA息、税、折旧、摊销前利润( EB I TD A)EBITDA ma rgin E B I T D A率EBITA息、税、摊销前利润EBIT息税前利润/营业利润O P erati ng inc o me(loss)营业利润 / (亏损)O p era ti ng p rofit 营业利润Op e rating m a r g in营业利润率E BI T margin E B I T率(营业利润率)Pro f it b efore disposal o f inve s tments 出售投资前利润Op erat in g exp ens es:营业费用：Re

3、 search and d eve 1 opme n t c osts (R&D )研发费用ma r keti n g expen sesSe l li ng expenses 销售费用C os t of r e venues 营业成本Se lling Cost销售成本S a 1 es and ma r keti n g expen s es Se 11 i n g and mar k e t ing exp ens es 销售费 用、或销售及市场推广费用Sei li ng a nd di s tri b utio nGe n eral a n dA d mini s trat iv

4、ec ost s营销费用/行销费用a d m in is t rative ex p en ses 管理费用/ 一般及管理费用 exp en ses管理费用(loss)营业利润/ (亏损)r a ting activities营业利润/经营活动之利润Op e r ati ng in comeProf it f rom opeFi n ance cost s财务费用/财务成本F inancial resu 1 t 财务费用F i nance incom e 财务收益Ch a ng e in fair v a1 ue of derivat iv e 1 iability ass oc i ated

5、 with Se ries B conv ertible redeemable p re fe rence sh ares可转换可赎回优先股B相关衍生负债公允值变动L oss on t he deri v ativ e com po n ent of con v e r t ib le bo nds 可換股債券衍生工具之 損失Equity loss o fG o vernment g r an t inco meO t her (expe n se) / i n c o m eLossa f f i 1 iates子公司权益损失政府补助其他收入/ （费用）In com eP rofit bbe

6、fore i n com e ta xes 税前损失 be f or e t a x e s税前利润e fore t a x税前利润taxe s所得税In com etaxe s税项Cu rre nt In c om e t ax 当期所得税De ferred In come tax 递延所得税In terest i nco me 利息收入In t ere st in c ome net利息收入净额Profit for the pe ri o d 本期利润Ordi nary in come普通所得、普通收益、通常收入Com p rehen si v e i ncome 综合收益、全面收益Ne

7、t inc om e 净利润Ne t lo s s净损失N et M argi n净利率ga i n and los s特别损益、非常损益rad i ng securitie s 交易证券收益attributable to Equi t y Ho Id ers of the C o mpany 归属于本公司股东所有In come f r om continuing oper ati ons持续经营收益或连续经营部门营业收益 In come from d is c ontin ued operat i on s非持续经营收益或停业部门经营收益 extrao r dinaryGa in o n t

8、Ne t Prof i tto s h areh o l d ers归属于母公司股东的净利润或股东应占溢利（香港者的净利润Net in come attribute d译法)Profi t at t ribu ta溢利(香港译法)Mi n ori t y int e rests少数股东权益/少数股东损益ble to sha re ho Iders归属于股东所有者（持有者）的利润或股东应占Change in fa ir v a1 ue o f exc h an g eable sec ur i ties 可交换证券公允值变动Ot her comp rehe nsive i nc ome F or

9、eig n cu rrency tran s1 atio n a dj u stment其他综合利润一外汇折算差异Compreh e nsive (loss) / incom e 综合利润(亏损)G a i n o n dispos a l o f a ssets处分资产溢价收入L o ss o n dis p o sa l of asse ts 处分资产损失As s et i mp a irm e nts 资产减值Ga in o ns ale of assets出售资产利得Inte r segm ent e l i m i n at io n s 公司内部冲销d ivi d ends延派股利

10、r sha re : 每股亏损sh are (E PS)每股收益per sh a r e attr i buta b l e to or d ina r yeq u ity ho Id ers o f th e pDi vi dends股息/股利 份红De f e r r edNet Io s s peEarning s perEar n in gsa r ent归属于母公司股东持有者的每股收益-Bas i c -基本-Dilut e d-稀释/摊薄（每股收益一般用稀释，净资产用摊薄）Diluted EPS稀释每股收益B asic EPS基本每股收益We i ghted average num

11、 ber of or d i na ry s h a res：力口权平均股数 ：-基本-稀释/摊薄fi n ancial i n st ru ments 衍生金融工具g s借貸一 Bas i c -Dil u te dDerivativeB o rrowinthe （loss） gain o n the deri v ative comd肝e rence扣除可换股债券之衍生工E a rn i ng s Pe r Sh ar e , e xc 1 ud i ng ponent of c o nvert i ble b o nds and e xchang e 具评估损益及汇兑损失后每股盈H is

12、t orica 1 Cos t 历史成本Capi ta l e xp e nd itur es 资本支出r eve n u e s ex pe n ditu r e 收益支出e arn in g s of affil ia tes 子公司股权Equi t y in earni n g s of affilia te seq uity 收益附属公司股权收益联营公司股权收益 e q u it y in a ffi 1ia tes附属公司权益E quity Ear n ing股权收益、股本盈利Non-0 p era ting in come 营业外收入I n come taxe s-c ur re

13、nt当期所得税或法人税、住民税及事业税等（日本公司用法）I n co me taxe s-def e r r ed递延所得税或法人税等调整项（日本公司用法 ）Inc ome （lo s s） b ef ore in come t axes and mi nor i ty in ter e st 所得税及少数股东 权益前利润（亏损）Equity i n t h e i neo m e of i nv est ees采权益法认歹U之投资收益Eq ui t y Compen s ati on 权益报酬o u tst a ndin g加权平均流通股Weighte d a verage nu mber

14、of s h arest r eas ury sh ares 库存股票he en d o f t he p eriod期末流通股数目 equ ity ho Ide rs o f the Parent 归属于母Nu m ber of s hares o u t standi n g at tE q uity per sha r e,attribu ta ble to公司所有者的每股净资产Divid e n d s p er share每股股息、每股分红Ca s h f1 ow from op eratio ns （CFFO）经营活动产生的现金流量Weigh t ed av e rage n u

15、m be r o f co m m o n and c ommo n equ i vale n t shares outsta nding:加权平均普通流通股及等同普通流通股Eq u ity Comp e nsa t ion 权益报酬W eig h ted A v erag e Di luted S hares稀释每股收益加权平均值Ga in on d isp ositi o n of d i sco n tin u ed op erat i ons 非持续经营业务处置利得（收益）Loss o n d i s posit i on of disco n t i nue d o p eratio

16、ns 非持续经营业务处置损失p arti c ip a t io n i n p rofit 分红prof i t part ic ip ati on capit a l 资本红利、资本分红prof i t shari n g 分红Em pl o yee Prof it Shari n g 员工分红（红利）D i vi de nds to s h areholders 股东分红（红利）Av e r a ge basic com mon sha re s ou t sta nd i ng 普通股基本平均数 Average diluted c omm on s h ar es out sta nd

17、 ing 普通股稀释平均数Securi t ie s li t i ga t i o n ex pen ses , net 证券诉讼净支出Intersegment elimin at ions 咅部门间消减ROA(Re t urn o n a ss ets)资产回报率/资产收益率ROE (R e turn o n Equ i t)股东回报率/股本收益率(回报率)净资产收益率Equ i t ratio产权比率C u rrent ra tio n (ti m es)流动比率ROC E ( R e tu r n o n C ap ita l E mpl o yed)资本报酬率(回报率)或运营资本回报

18、率 或权益资本收益率或股权收益率RN O A (R eturn on Ne t Op erat ing Asse t s)净经营资产收益率(回报率)ROI( R etu r n on In v e stme nt)投资回报率O A (O perating Ass ets) 经营性资产OL (Op e ra ti n g L ia bili t es) 经营性负债NBC(Net Borr owCost)净借债费用O I( O pera t ing Inc om e) 经营收益N O A ( Net O perati ng Asse ts)净经营性资产N FE( N et Financial Ea

19、 rnings)净金融收益NF O (Net Financial Owners ) 净金融负债FLEV( Financia 11 everage )财务杠杆OLLE V (Op e rati ng Liabi 1 i t e s lever a ge) 经营负债杠杆CSE(Co m mon St o ck Equ i t y )普通股权益S PREA D差价RE(Re s id u a 1 Earning)剩余收益二、资产负债表balanee sh ee t资产负债表a g gregate ba l a nee s h eet 合并资产负债表Assets资产Cu rre nt as se t

20、s 流动资产Non-current a ssets非流动资产In te re st s in s u bs i di aries 附属公司权益Cash and cas h eq uiva 1 e n ts现金及现金等价物in V estm ents,at f a i r value于香港上市的投资，以公允价值H o ng Ko n g l i sted投资存款 委托贷款列示I nv e stm e nt depositsD e sign ate d loa nFi n ancial ass e ts 金融资产P led ge d d e p osits银行保证金/抵押存款Trade acco

21、unt s re ce i va bl e 应收账款T rad e and b i1 ls re c eivab 1 es应收账款及应收票据Inven tor ie s 存货/库存P repay me n t s and othe r r e cei vabl e s 预付款及其他应收款Prep a ym e nts, deposits and o ther re c e iv ab 1 e s 预付账款、按金及其它应收款 Tot a l c u rr e nt asset s 流动资产合计Tan gible assets 有形资产e atm ent prop1商誉i n tangibleas

22、se- f o r sal eerties 投资物业I n ta n gibl e a sset s 无形资产G o odwilO th e rIn ve se t s其他无形资产A V ailabii nvestme n ts 可供出售投资Pre paym en ts fo r acquis i tion of p rop ert i es 收购物业预付款项 fa i r val u e公允价值P rop e rt y , pla nt and equipment物业、厂房及设备或财产、厂房及设备或固定资产Fixe d Asse ts固定资产P lant Ass et s厂房资产L e a

23、s e pre p ay ments 预付租金I nta n gi b1 e asse t s 无形资产Defe r re d t a x a ssets递延税/递延税项资产Total asset s资产合计Li a bili t ies 负债C u rr e n t li a bil i ties 流动负债Sho rt-term bank 1o ans 短期银行借款Curre nt m atur it ies of 1 o n g-term b a nk loa ns 年内到期的长期银行借款 Acco u nt s and bills payable应付账款及应付票据Ac cr ued e

24、xpenses an d o th e r pay a b 1 es 预提费用及其他应付款Total c u r r ent l i ab i liti e s 流动负债合计r ed i nc ome Defe r r eL o n g te rm bank lo an s, less cu r re nt maturi t ies De f e r d tax liabi 1i ties长期银行借款，减一年内到期的长期银行贷款 Defer r ed i n com e 递延收入Deferre d t ax lia b ili ti es 递延税FinancialNet De b t 净金融负

25、债T o tal liabil i ties 负债合计C o m m it men ts and conti n gen cies资本承诺及或有负债三、股东权益Donat e d shares 捐赠股票Addit i onal p aid- i n c apital 资本公积S tatut or y r ese r ves 法定公积Re t ai ne d earni n gs 未分配利润A c cu mula t ed oth e r c o mprehens i veincom e 累积其他综合所得Tr e asury sha re s 库存股票T ot al shareho lde r

26、s' equ i ty 股东权益合计Equity股东权益、所有者权益、净资产股东权益、所有者权益e q u ity ho 1 d e rs 本公Shareho 1 der s Equitystockholder's E qu i tyOw n er，s Equi ty Total li a bili t ies a nd sh a reho 1 ders e quity 负债和股东权益合计 C ap italan d reserves at t rib u tabl e to t he Comp a ny' s司权益持有人应占资本及储备Is s ued ca p ita

27、 l已发行股本Share capital 股本Reserves 储备Cash r ese rve s现金储备I nerim d i vide nd 中期股息P r opos e d d ividend 拟派股息Pro p o sed spe c ia l d ivi den d 拟派末期股息Pro po s ed spe cial di vid end 拟派特别股息P r opo se d fin al sp ecia l dividen d 拟派末期特别股息Conv e r t i b l e b onds 可换股债券Shar eh olde rs ' fun股东资金C a sh f

28、low from oNe t ca sh p金流量净额N e t in come /lossp e r ating a ctiv ro vi d e d b y /四、现金流量表 STA T EMENTS OF CAS H FLO WSti e s经营活动产生的现金流净利润或损失(u s ed i n ) op erat i ng activi t ie s 经营活动产生的现oss to net cash p r ov i d e d by/( u s ed in)Ad j u stme nts to recon c ile net op eratin g acti v ities :净利润之

29、现金调整项：Deprec i a t ion a nd am ort iza tio n 折旧及摊销Addit i on of bad d ebt exp ense 坏账增加数 /(冲回数) P r ovi s ion for o b solete i n ve n tori e s 存货准备S ha re -based compen s at ion 股票薪酬D ef erred i n com e taxes 递延所得税e quip m ent处置固定资产损失 operating a s set s an d li a bil i ties:经营资产及负债的变化s re ce iv a b

30、le应收账款存货a nd oth e r r e ce i va bl e s预付款及其他应收款应付账款及应付票据p ay a b 1 es预提费用及其他应付款E x ch an ge 1 oss 汇兑损失L os s of dis p os a l o f p r o pert y, pl a nt andCh ang e s i nT r a d e accoun tInv e nto ri e sPr e p aym ent sAccou nt s a nd bill s pay abl eAccrued e xpens es and ot h e rNet c ash p rovi d ed b y /( used in ) op er ati ng acti vitie s 经营活动产生/(使用)的现金Free cash f low自由现金流Cash flow frominvesting act i viti e s 投资活动产生的现金流Ne t c a sh used i n investing activities投资活动产生的现金流量净额Pu r c hase s of prop erty, plant and equ