财务报表各项目中英文对照

1、财务报表各项目中英文对照一、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

2、 ） 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 expen

3、sesSelling 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 fr

4、om 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

5、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

6、 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 Pr

7、ofit 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 compre

8、hensive 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

9、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

10、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 affiliatese

11、quity 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

12、 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

13、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 disconti

14、nued 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 expen

15、ses, 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 (Re

16、turn 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)

17、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，

18、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

19、 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、人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Pl

20、ant 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

21、 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 sha

22、res 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 sharehold ers '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、人益Total

23、liabilities and shareholders equity 负债'和股东权益合计Capital and reserves attributable to the Company' s eq本公司0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Propo

24、sed final special dividend 拟派末期特别股息Convertible bonds 可换股债券Shareholders f'und 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

25、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

26、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