會計報表術語中英文對照范本

1、精品文檔會計報表術語中英文對照一、損益表INCOMESTATEMENTAggregateincomestatement合并損益表OperatingResults經(jīng)營業(yè)績FINANCIALHIGHLIGHTS財務摘要Grossrevenues總收入/毛收入Netrevenues銷售收入/凈收入Sales銷售額Turnover營業(yè)額Costofrevenues銷售成本Grossprofit毛禾U潤Grossmargin毛利率Otherincomeandgain其他收入及利得EBITDA息、稅、折舊、攤銷前利潤（EBITDA）EBITDAmarginEBITDA率EBITA息、稅、攤銷前利潤EBIT

2、息稅前利潤/營業(yè)利潤Operatingincome（loss）營業(yè)利潤/（虧損）Operatingprofit營業(yè)利潤Operatingmargin營業(yè)利潤率EBITmarginEBIT率（營業(yè)利潤率）Profitbeforedisposalofinvestments出售投資前禾U潤Operatingexpenses:營業(yè)費用：Researchanddevelopmentcosts（R&D）研發(fā)費用marketingexpensesSellingexpenses銷售費用Costofrevenues營業(yè)成本SellingCost銷售成本SalesandmarketingexpensesS

3、ellingandmarketingexpenses銷售費用、或銷售及市場推廣費用Sellinganddistributioncosts營銷費用/行銷費用Generalandadministrativeexpenses管理費用/一般及管理費用Administrativeexpenses管理費用Operatingincome（loss）營業(yè)利潤/（虧損）Profitfromoperatingactivities營業(yè)禾U潤/經(jīng)營活動之利潤Financecosts財務費用/財務成本Financialresult財務費用Financeincome財務收益Changeinfairvalueofderiv

4、ativeliabilityassociatedwithSeriesBconvertibleredeemablepreferenceshares可轉(zhuǎn)換可贖回優(yōu)先股B相關衍生負債公允值變動Lossonthederivativecomponentofconvertiblebonds可換股僮券衍生工具之損失Equitylossofaffiliates子公司權益損失Governmentgrantincome政府補助精品文檔Other（expense）/income其他收入/（費用）Lossbeforeincometaxes稅前損失Incomebeforetaxes稅前禾U潤Profitbeforeta

5、x稅前利潤Incometaxes所得稅taxes稅項CurrentIncometax當期所得稅DeferredIncometax遞延所得稅Interestincome禾U息收入Interestincomenet利息收入凈額Profitfortheperiod本期利潤Ordinaryincome普通所得、普通收益、通常收入Comprehensiveincome綜合收益、全面收益Netincome凈利潤Netloss凈損失NetMargin凈利率Incomefromcontinuingoperations持續(xù)經(jīng)營收益或連續(xù)經(jīng)營部營業(yè)收益Incomefromdiscontinuedoperation

6、s非持續(xù)經(jīng)營收益或停業(yè)部經(jīng)營收益extraordinarygainandloss特另1J損益、4E常損益Gainontradingsecurities交易證券收益NetProfitattributabletoEquityHoldersoftheCompany歸屬于本公司股東所有者的凈利潤Netincomeattributedtoshareholders歸屬于母公司股東的凈利潤或股東應占溢利（香港譯法）Profitattributabletoshareholders歸屬于股東所有者（持有者）的利潤或股東應占溢利（香港譯法）Minorityinterests少數(shù)股東權益/少數(shù)股東損益Changei

7、nfairvalueofexchangeablesecurities可交換證券公允值變動Othercomprehensiveincome-Foreigncurrencytranslationadjustment其他綜合禾U潤一夕卜匯折算差異Comprehensive（loss）/income綜合禾U潤（虧損）Gainondisposalofassets處分資產(chǎn)溢價收入Lossondisposalofassets處分資產(chǎn)損失Assetimpairments資產(chǎn)減值Gainonsaleofassets出售資產(chǎn)利得Intersegmenteliminations公司內(nèi)部沖銷Dividends股息/股

8、利/分紅Deferreddividends延派股利Netlosspershare:每股虧損Earningspershare（EPS）每股收益Earningspershareattributabletoordinaryequityholdersoftheparent歸屬于母公司股東持有者的每股收益-Basic-基本-Diluted-稀釋/攤?。抗墒找嬉话阌孟♂專瑑糍Y產(chǎn)用攤?。〥ilutedEPS稀釋每股收益BasicEPS基本每股收益精品文檔Weightedaveragenumberofordinaryshares:力口權平均股數(shù)：-Basic-基本-Diluted-稀釋/攤薄Derivati

9、vefinancialinstruments彳行生金融工具Borrowings借EarningsPerShare,excludingthe（loss）gainonthederivativecomponentofconvertiblebondsandexchangedifference扣除可換股債券之衍生工具評估損益及匯兌損失后每股盈HistoricalCost歷史成本Capitalexpenditures資本支出revenuesexpenditure收益支出Equityinearningsofaffiliatesequityearningsofaffiliates子公司股權收益附屬公司股權收益

10、聯(lián)營公司股權收益equityinaffiliates附屬公司權益EquityEarning股權收益、股本盈利Non-operatingincome營業(yè)外收入Incometaxes-current當期所得稅或法人稅、住民稅及事業(yè)稅等（日本公司用法）Incometaxes-deferred遞延所得稅或法人稅等調(diào)整項（日本公司用法）Income（loss）beforeincometaxesandminorityinterest所得稅及少數(shù)股東權益前禾U潤（虧損）Equityintheincomeofinvestees采權益法認歹U之投資收益EquityCompensation權益報酬Weighted

11、averagenumberofsharesoutstanding力口權平均流通股treasuryshares庫存股票Numberofsharesoutstandingattheendoftheperiod期末流通股數(shù)目Equitypershare,attributabletoequityholdersoftheParent歸屬于母公司所有者的每股凈資產(chǎn)Dividendspershare每股股息、每股分紅Cashflowfromoperations（CFFO）經(jīng)營活動產(chǎn)生的現(xiàn)金流量Weightedaveragenumberofcommonandcommonequivalentsharesouts

12、tanding:力口權平均普通流通股及等同普通流通股EquityCompensation權益報酬WeightedAverageDilutedShares稀釋每股收益加權平均值Gainondispositionofdiscontinuedoperations4E持續(xù)經(jīng)營業(yè)務處置禾U得（收益）Lossondispositionofdiscontinuedoperations非持續(xù)經(jīng)營業(yè)務處置損失participationinprofit分紅profitparticipationcapital資本紅利、資本分紅profitsharing分紅EmployeeProfitSharing員工分紅（紅利）D

13、ividendstoshareholders股東分紅（紅利）Averagebasiccommonsharesoutstanding普通股基本平均數(shù)Averagedilutedcommonsharesoutstanding普通股稀釋平均數(shù)Securitieslitigationexpenses,net證券訴訟凈支出Intersegmenteliminations部門間消減ROA（Returnonassets）資產(chǎn)回報率/資產(chǎn)收益率ROE（ReturnonEquit）股東回報率/股本收益率（回報率）凈資產(chǎn)收益率Equitratio產(chǎn)權比率精品文檔Currentration(times)流動比率RO

14、CE(ReturnonCapitalEmployed)資本報酬率(回報率)或運營資本回報率或權益資本收益率或股權收益率RNOA(ReturnonNetOperatingAssets)凈經(jīng)營資產(chǎn)收益率(回報率)ROI(ReturnonInvestment)投資回報率OA(OperatingAssets)經(jīng)營性資產(chǎn)OL(OperatingLiabilites)經(jīng)營性負債NBC(NetBorrowCost)凈借債費用OI(OperatingIncome)經(jīng)營收益NOA(NetOperatingAssets)凈經(jīng)營性資產(chǎn)NFE(NetFinancialEarnings)凈金融收益NFO(NetFina

15、ncialOwners)凈金融負債FLEV(Financialleverage)財務杠桿OLLEV(OperatingLiabilitesleverage)經(jīng)營負債杠桿CSE(CommonStockEquity)普通股權益SPREAD差價RE(ResidualEarning)剩余收益二、資產(chǎn)負債表balancesheet資產(chǎn)負債表aggregatebalancesheet合并資產(chǎn)負債表Assets資產(chǎn)Currentassets流動資產(chǎn)Non-currentassets非流動資產(chǎn)Interestsinsubsidiaries附屬公司權益Cashandcashequivalents現(xiàn)金及現(xiàn)金等價物

16、HongKonglistedinvestments,atfairvalue于香港上市的投資，以公允價值列示Investmentdeposits投資存款Designatedloan委托貸款Financialassets金融資產(chǎn)Pledgeddeposits銀行保證金/抵押存款Tradeaccountsreceivable應收賬款Tradeandbillsreceivables應收賬款及應收票據(jù)Inventories存貨/庫存Prepaymentsandotherreceivables預付款及其他應收款Prepayments,depositsandotherreceivables預付賬款、按金及其

17、它應收款Totalcurrentassets流動資產(chǎn)合計Tangibleassets有形資產(chǎn)Intangibleassets無形資產(chǎn)Investmentproperties投資物業(yè)Goodwill商譽Otherintangibleassets其他無形資產(chǎn)Available-for-saleinvestments可供出售投資Prepaymentsforacquisitionofproperties收購物業(yè)預付款項fairvalue公允價值精品文檔Property,plantandequipment物業(yè)、廠房及設備或財產(chǎn)、廠房及設備或固定資產(chǎn)FixedAssets固定資產(chǎn)PlantAssets廠房

18、資產(chǎn)Leaseprepayments預付租金Intangibleassets無形資產(chǎn)Deferredtaxassets遞延稅/遞延稅項資產(chǎn)Totalassets資產(chǎn)合計Liabilities負債Currentliabilities流動負債Short-termbankloans短期銀行借款Currentmaturitiesoflong-termbankloans一年內(nèi)到期的長期銀行借款Accountsandbillspayable應付賬款及應付票據(jù)Accruedexpensesandotherpayables預提費用及其他應付款Totalcurrentliabilities流動負債合計Long-

19、termbankloans,lesscurrentmaturitiesDeferredincomeDeferredtaxliabilities長期車艮行借款，減一年內(nèi)到期的長期銀行貸款Deferredincome遞延收入Deferredtaxliabilities遞延稅FinancialNetDebt凈金融負債Totalliabilities負債合計Commitmentsandcontingencies資本承諾及或有負債三、股東權益Donatedshares捐贈股票Additionalpaid-incapital資本公積Statutoryreserves法定公積Retainedearnings

20、未分配禾U潤Accumulatedothercomprehensiveincome累積其他綜合所得Treasuryshares庫存股票Totalshareholders'膜qmy合計Equity股東權益、所有者權益、凈資產(chǎn)Shareholder'sEquitystockholder'sEquityOwner'sEquity東權益、所有者權益Totalliabilitiesandshareholders負債和tequH益合計CapitalandreservesattributabletotheCompany'<eqij稼hold南隊應占資本及儲備Is

21、suedcapital已發(fā)行股本Sharecapital股本Reserves儲備Cashreserves現(xiàn)金儲備Inerimdividend中期股息Proposeddividend擬派股息Proposedspecialdividend擬派末期股息Proposedspecialdividend擬派特別股息Proposedfinalspecialdividend擬派末期特別股息精品文檔Convertiblebonds可換股債券Shareholders'ffid資金四、現(xiàn)金流量表STATEMENTSOFCASHFLOWSCashflowfromoperatingactivities經(jīng)營活動產(chǎn)

22、生的現(xiàn)金流Netcashprovidedby/(usedin)operatingactivities經(jīng)營活動產(chǎn)生的現(xiàn)金流量凈額Netincome/loss凈利潤或損失Adjustmentstoreconcilenetlosstonetcashprovidedby/(usedin)operatingactivities:凈禾U潤之現(xiàn)金調(diào)整項：Depreciationandamortization折舊及攤銷Additionofbaddebtexpense壞賬增力口數(shù)/(沖回數(shù))Provisionforobsoleteinventories存貨準備Share-basedcompensation股票薪

23、酬Deferredincometaxes遞延所得稅Exchangeloss匯兌損失Lossofdisposalofproperty,plantandequipment處置固定資產(chǎn)損失Changesinoperatingassetsandliabilities:經(jīng)營資產(chǎn)及負債的變化Tradeaccountsreceivable應收賬款Inventories存貨Prepaymentsandotherreceivables預付款及其他應收款Accountsandbillspayable應付賬款及應付票據(jù)Accruedexpensesandotherpayables預提費用及其他應付款Netcashprovidedby/(usedin)operatingactivities經(jīng)營活動產(chǎn)生/(使用)的現(xiàn)金Freecashflow自由現(xiàn)金流Cashflowfrominvestingactivities投資活動產(chǎn)生的現(xiàn)金流Netcashusedininvestingactivities投資活動產(chǎn)生的現(xiàn)金流量凈額Purchasesofproperty,planta