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 STATEMENT Aggregate 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 margin EBIT 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 convertible redeemable 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 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 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 Earnings Per Share excluding the loss gain on the derivative component of convertible 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 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 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 term bank loans less current maturities Deferred income Deferred tax liabilities 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 shareholders equity 股东权益合计 Equity 股东权益 所有者权益 净资产 Shareholder s EquityStockholder s EquityOwner s Equity 股东权益 所有者权益 Total liabilities and shareholders equity 负债和股东权益合计 Capital and reserves attributable to the Company s 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 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 FLOWS Cash 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 operating activities 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