会计报表术语中英文对照

1、会计报表术语中英文对照一、损益表 INCOME STATEMENTAggregate in come stateme nt合并损益表Operat ing 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 reve nues销售成本Gross profit 毛利润Gross margin 毛禾 U率Other in come and gain其他收入及利得EBITDA息、税、折旧、摊销前利润 (EBITDA)EBITDA margin

2、 EBITDA 率EBITA息、税、摊销前利润EBIT息税前利润/营业利润Operat ingin come(loss) 营业利润 / (亏损)Operat ing profit营业利润Operati ng margin营业利润率EBIT margin EBIT 率(营业利润率)Profit before disposal of in vestme nts出售投资前利润Operati ng expe nses:营业费用Research and developme nt costs（R&D）研发费用marketi ng expe nsesSell ing expe nses销售费用Cos

3、t of revenues 营业成本Selli ng 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Adm ini strative expe nses管理费用Operat ingin come（ loss） 营业利润 / （亏损）Profit from operating activities营业

4、利润/经营活动之利润Finance costs 财务费用/财务成本Finan cial result 财务费用Finance in come财务收益Change in fair value of derivative liability associated with Series B convertible redeemable preferenee 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 comp onent of con vertible bonds可換股債券衍生工具之損失Equity loss of affiliates子公司

5、权益损失Gover nment grant in come政府补助Other (expense) / income其他收入 / (费用)Loss before in come taxes 税前损失In come before taxes税前利润Profit before tax 税前利润In come taxes所得税taxes税项Curre nt In come tax当期所得税Deferred In come tax递延所得税In terest in come禾利 息收入In terest in come n et利息收入净额Profit for the period 本期利润Ordin

6、ary in come普通所得、普通收益、通常收入Comprehe nsive in come综合收益、全面收益Net in come净利润Net loss净损失Net Margin 净利率In come from con ti nuing operati ons持续经营收益或连续经营部门营业收益In come from disc on ti nued operati ons非持续经营收益或停业部门经营收益extraordinary gain and loss特另U损益、非常损益Gain on tradi ng securities 交易证券收益Net Profit attributable

7、to Equity Holders of the Compa ny归属于本公司股东所有者的净利润Net in come 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 excha ngeable securities可交换证券公允值变动Other comprehe nsive in come Foreig

8、 n curre ncy tran slati on adjustme nt其他综合禾 U润一外汇折算差异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 impairme nts资产减值Gain on sale of assets 出售资产利得In tersegme nt elim in ati ons公司内部冲销Divide nds股息/股利/分红Deferred divide nds延派股利Net loss per sh

9、are:每股亏损Earni ngs per share（EPS） 每股收益Earnings per share attributable to ordin aryequity holders of the pare nt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:力口权平均股数 ：-Basic -基本-Diluted -稀释/摊薄Derivative finan cial

10、in strume nts衍生金融工具Borrowi ngs 借貸Earnings Per Share, excludi ng the （loss）ga in on the derivative comp onent of con vertiblebonds and excha nge differe nee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 expe nditures资本支出revenues expe nditure收益支出Equity in earnings of affiliatesequity earnings of

11、 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-operati ng in come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）In come （loss） before in come taxes and mi nority in terest所得税及少数股东权益前禾 U润（亏损）Equity in the in come

12、of in vestees采权益法认歹U之投资收益Equity Compe nsati on权益报酬加权平均流通股Weighted average nu mber of shares outsta nding treasury shares 库存股票期末流通股数目归属于母公司所有者的每股Number of shares outsta nding at the end of the periodEquity per share, attributable to equity holders of the Parent净资产Divide nds per share每股股息、每股分红Cash flo

13、w from operati ons （CFFO） 经营活动产生的现金流量Weighted averagenu mberof com mon andcom monequivale ntsharesoutsta nding :加权平均普通流通股及等同普通流通股Equity Compe nsati on权益报酬Weighted Average Diluted Shares稀释每股收益加权平均值Gain on dispositi on of disc on ti nued operati ons非持续经营业务处置利得（收益）Loss on dispositi on of disc on ti nue

14、d operatio ns非持续经营业务处置损失participati on in profit分红profit participation capital资本红利、资本分红profit shari ng分红Employee Profit Shari ng员工分红 （红利）Divide nds to shareholders股东分红 （红利）Average basic com mon shares outsta nding普通股基本平均数Average diluted com mon shares outsta nding普通股稀释平均数Securities litigati on expe

15、nses, net证券诉讼净支出In tersegme nt elim in ati ons咅部门间消减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Curre nt rati on (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 ( R

16、eturn 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(Operat ing In come)经营收益NOA(Net Operat ing Asse ts)净经营性资产NFE(Net Finan cial Earni ngs)净金融收益NFO(Net Financial Own ers)净金融负债FLEV(Fi nan cial leverage)财务杠杆OLLEVQperat ing Liabilites leverage

17、)经营负债杠杆CSE(Common Stock Equity) 普通股权益SPREAD差价RE(Residual Earni ng)剩余收益二、资产负债表bala nee sheet资产负债表aggregate bala nee sheet合并资产负债表Assets 资产Current assets流动资产Non-eurre nt assets非流动资产In terests in subsidiaries附属公司权益Cash and eash equivale nts现金及现金等价物Ho ng Kong listed in vestme nts, at fair value于香港上市的投资，以

18、公允价值列示In vestme nt deposits投资存款Desig nated loa n委托贷款Finan cial assets 金融资产Pledged deposits 银行保证金 /抵押存款Trade acco unts receivable 应收账款Trade and bills receivables应收账款及应收票据Inven tories存货/库存Prepayme nts 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 curre nt

19、assets流动资产合计Tangible assets 有形资产Intan gible assets无形资产In vestme nt properties投资物业Goodwill 商誉Other intan gible assets其他无形资产Available-for-sale in vestme nts可供出售投资Prepayme nts for acquisiti on 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 A

20、ssets厂房资产Lease prepayme nts预付租金Intan gible 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Curre nt liabilities流动负债Short-term ba nk loa ns短期银行借款Curre nt maturities of Ion g-term ba nk loa ns年内到期的长期银行借款Accou nts and bills payable应付账款及应付票据Accrued expe nses and other payables预提费用

21、及其他应付款Total current liabilities流动负债合计Lon g-term bank loa ns, less curre nt maturities Deferred in come Deferred tax liabilities期银行借款，减一年内到期的长期银行贷款Deferred in come递延收入Deferred tax liabilities 递延税Finan cial Net Debt净金融负债Total liabilities 负债合计Commitme nts and con ti ngen cies资本承诺及或有负债三、股东权益Don ated sha

22、res捐赠股票Additio nal paid-in capital资本公积Statutory reserves法定公积Reta ined earnings未分配利润Accumulated other comprehe nsive in come累积其他综合所得Treasury shares 库存股票Total shareholders'股东权益合计Equity股东权益、所有者权益、净资产所有者权益本公e权益持o有人人应Shareholder ' s Equitystockholder's EquityOwner's Equity 股东权益、Total liab

23、ilities and shareholders负债和股东权益合计Capital and reserves attributable to the Compa ny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 divide nd中期股息Proposed divide nd拟派股息Proposed special divide nd拟派末期股息Proposed special divide nd拟派特别股息Proposed final special divide nd拟派末期特别股息C

24、on vertible bonds可换股债券Shareholders '股东资金四、现金流量表 STATEMENTS OF CASH FLOWSCash flow from operati ng activities经营活动产生的现金流Net cash provided by / (used in) operati ng activities经营活动产生的现金流量净额Net in come /loss 净利润或损失Adjustmentsto reconcile net loss to net cash provided by/(used in) operatingactivities:

25、净利润之现金调整项：Depreciati on and amortizatio n折旧及摊销Addition of bad debt expense 坏账增加数 / (冲回数)Provisi on for obsolete inven tories存货准备Share-based compe nsatio n股票薪酬Deferred in come taxes递延所得税Excha nge loss汇兑损失Loss of disposal of property,pla nt and equipme nt处置固定资产损失Chan ges in operat ing assets and liabi

26、lities:经营资产及负债的变化Trade acco unts receivable应收账款Inven tories存货Prepayme nts and other receivables预付款及其他应收款Accou nts and bills payable 应付账款及应付票据Accrued expe nses 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 in vest ing activities 投资活动产生的现金流Net cash used in in vesti ng activities投资活动产生的现金流量净额Purchases of property, pla nt and equipme nt购买固定资