会计报表术语中英文对照

会计报告术语的英语核对一、损益计算表INCOME STATEMENTPS income statement合并损益计算表操作结果经营业绩FINANCIAL HIGHLIGHTS财务概要Gross revenues总收入/总收入Net revenues销售/净利润销售额超额销售额revenues成本销售成本Gross profit毛利利润率Other income and gain其他收入和利润EBITDA利息、税金、折旧、摊销前利润(EBITDA )ebitda馀量ebitda速率EBITA利息、税金和摊销前利润EBIT利息税前利润/营业利润操作客户(损失)营业利润/(损失)Operating profit营业利润Operating margin营业利润率EBIT marginEBIT率(营业利润率)销售profitbeforedisosalofinvestments投资前利润Operating expenses:营业费用：研究和开发成本(rd )开发费用。marketingexpensessellingexpenses销售费用revenues销售成本销售成本的销售成本serasandmartingentessellingandmartingesepercessellingandmartingesepessSelling and distribution costs营销费用/营销费用generalandadministrativeexpenses管理费用/一般和管理费用管理员活动专业管理费用操作客户(损失)营业利润/(损失)Profit from operating activities营业利润/营业利润财务成本财务费用/财务成本Financial result财务费用Finance income财务收入changinfairvalueofderivativeliabilityassociatedwithseriesbconvertibleredeemablepreferenceshares可以赎回与优先股b相关联的导出负债的容许值的变更lossonthederivativecomponentofconvertiblebonds可转换公司债券派生工具的损失Equity loss of affiliates子公司的资本损失Government grant income政府补助其他(expense)/income其他收入/(费用)罗斯福国际贸易税前损失。Income before taxes税前利润Profit before tax税前利润Income taxes所得税taxes税Current Income tax本期所得税延迟税延迟所得税.Interest income利息收入Interest income net利率净利润期间利润利润率Ordinary income普通收入、普通收入、普通收入Comprehensive income综合收入，全面收入Net income净利润Net loss纯损失净利率从连续经营业务的连续经营收益或连续经营部门的营业收入。的.incomefromdiscontinutedoperations非连续经营收益或休业部门经营收益extraordinary gain and loss特别损益，非常损益gainontradingcommunityarchitecture交易证券收入netprofitattributetoequityholdersofthecompany属于我公司股东所有者的净利润netincomeattributetoshareholders应由母公司股东净利润或股东占溢利(香港译)profitattributetoshareholders应归股东所有者(所有者)的利益或股东占溢利(香港译)少数股东权益少数股东权益/少数股东损益变更changinfairvalueofexchangeablesecurities可交换证券的容许值othercomprehensiveincome-forecurrencyranslationadjustment其他综合利润-外汇换算差异互补(损失)/income综合利润(损失)资产的Gain on disposal of assets报废资产溢价收入资产损失损失(资产损失)。报废资产损失资产费用减额。资产减额资产上的销售收益是销售资产的利益Intersegment eliminations公司内部核销Dividends股息/股息/股息差额分配递延红利Net loss per share:每股损失earningspeshare(eps)1 )每股收益earningspersharingsperationabletodorinalequityholdersoftheparent属于母公司股东所有者的每股利润-基本-基本-Diluted -稀释/稀释(每股利润一般稀释，净资产稀释)Diluted EPS削弱了每股的利益Basic EPS的基本每股收益weightedaveragenumberofordinaryshares :加权平均股价：-基本-基本-Diluted -稀释/稀释Derivative financial instruments派生金融工具Borrowings贷款Earnings Per Share，excluding the (loss ) gainonthederivativecomponentofconvertiblebondsandexchangedifference可交换债券导出工具减去损益和汇率损失1Historical Cost历史成本capitalexpendis资本支出revenues expenditure收入支出entityinearningsofaffiliatesentityearningsofaffiliates子公司的股票收益子公司的股票收益合并公司的股票收益equity in affiliates子公司的资本Equity Earning股票收益，资本收益非操作come营业外收入Income taxes-current本期所得税和法人税、居民税和事业税等(日本公司的用法)income taxes -延迟所得税和法人税等调整项目(日本公司的用法)income (loss ) beforeincometaxesandmintyinterest所得税和少数股东资本前利润(损失)investees通过资本法认证的投资收益Equity Compensation资本报酬weightedaveragenumberofsharesoutstanding加权平均流通股treasury shares库存股票numberofsharesoutstandingtheendoftheperiod期末流通股票数Equity per share，attributetoequityholdersoftheparent是母公司所有者的净资产每股Dividends per share分红，每股分红现金流量操作(cffo )经营活动的现金流量weightedaveragenumberofcommonandcommonequivalentsharesoutstanding :加权平均普通流通股票和同等普通流通股票Equity Compensation资本报酬Weighted Average Diluted Shares减少了每股的收益加权平均gainondispositionofdiscontinutedoperations非连续经营业务处置利润(收益)lossondispositionofdiscontinutedoperations非持续经营业务废弃损失participation in profit红利profit participation capital资本红利，资本红利profit sharing红利员工利润共享员工红利(红利)Dividends to shareholders股东红利(红利)avervanitybasscommonssoutstanding普通股的基本平均平均diutedcommonsharesoutstanding普通股稀释平均securiitilitigationexpenses，net证券诉讼纯支出Intersegment eliminations部门间削减roa (资产返回率)资产收益率/资产收益率ROE(Return on Equit )股东收益率/股东收益率(收益率)净资产收益率Equit ratio的产权比率当前速率(times )流动比率roce(returnonacapitalemployeeed )资本收益率(收益率)或营业资本收益率或资本收益率rnoa (returnonnetoperatingsassets )净营业资产收益率(收益率)roi(returnondeinvestent )投资回报率操作资产(OA )营业资产OL(Operating Liabilites )营业负债NBC(Net Borrow Cost )净借款费用oi (操作科目)经营收入NOA(Net Operating Assets )净营业资产NFE(Net Financial Earnings )的纯金融收益NFO(Net Financial Owners )纯金融负债财务等级(flev )财务杠杆ollev (operatingliabilitieslevelage )经营债务杠杆公共库存效率(CSE )普通股资本散布价格RE(Residual Earning )剩馀收入二、资产负债表资产负债表合并资产资产负债表。资产管理系统Current assets流动资产非目前资产非流动资产Interests in subsidiaries子公司的资本现金和现金等价体现金和现金等价体hongg pap listediinvestments，at fair value在香港公开的投资按公允价值列出Investment deposits投资存款已设计的贷款Financial assets金融资产Pledged deposits银行保证金/抵押存款事务处理帐户应收款帐户事务处理和billsofmaterial应收帐款和应收票据库存管理系统库存/库存Oracle prepaaymentsandother应收款预付款和其他应收款Oracle prepayments，deposits and other receivables预付款帐户、贷款和其他应收帐款Total current assets流动资产合计Tangible assets有形资产Intangible assets无形资产Investment properties投资房地产Goodwill商誉Other intangible ass