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 STA TEMENTAggregate 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毛禾润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 EBIT

2、DA 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 出售投资前禾U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 reve

3、nues 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Fi

4、nance 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 可换股僮券衍生工具之损失Equity loss of affiliates 子公司权益损失Government

5、 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

6、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 特另1J损益、4E常损益Gain on trading securities 交易证券收益Net Profit attributable to Equity Holders of the Company 归

7、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

8、综合禾U润 一夕卜汇折算差异Comprehensive （loss） / income 综合禾U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Earni

9、ngs 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:力口权平均股数：-Basic -基本-Diluted -稀释/摊薄Derivative financial instruments彳行生金融工具Borrowings 借 贷Earnings Per

10、 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 affili

11、ates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禾U润 （亏损）Equity in the income of investees 采权益法认歹U之投资收益Equity Compensation 权益报酬Weighte

12、d average number of shares outstanding 力口权平均流通股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 numbe

13、r of common and common equivalent shares outstanding : 力口权平均普 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 4E持续经营业务处置禾U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 parti

14、cipation 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 ass

15、ets）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

16、)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

17、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

18、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 in

19、tangible 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Liabi

20、lities 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

21、tax liabilities长期车艮行借款，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 未分配禾U润Accumulated other comprehens

22、iveincome 累积其他综合所得Treasury shares 库存股票Total shareholders '膜qmy合计Equity股东权益、所有者权益、净资产Shareholder ' s Equitystockholder's EquityOwner's Equity东权益、所有者权益Total liabilities and shareholders负债和 Wqun益合计Capital and reserves attributable to the Company' 太eq!J稼holder队应占资本及储备Issued capital已发

23、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 资金四、现金流量表 STATEMENTS OF CASH FLOWSCash flow from operating a

24、ctivities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:净禾 l润之现金调整项：Depreciation and amortization 折旧及摊销Addition of bad debt expense 坏账增力口数 / (冲回数)Provision fo

25、r 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

26、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 an

27、d equipment 购买固定资产Payment of lease prepayment 支付预付租金Purchases of intangible assets 购买无形资产Proceeds from disposal of property, plant and equipment 处置固定资产所得Government grants received 政府补助Equity in the income of investees 采权益法认歹U之投资收益Cash flow from financing activities筹资活动产生的现金流Net cash provided by financing activities 筹资活动产生的现金流量净额Proceeds from borrowings 借款所得Repayment of borrowings 还款Decrease / (increase) in pledged deposits 银行保证金(增加) / 减少Proceeds from issuance of capital stock 股本发行所得Net cash provided by financing activities 筹资活动产生的现金Effect of exchange rate changes on ca