財務報表各項目中英文對照

財務報表各項目中英文對照一、損益表INCOMESTATEMENTAggregateincomestatement歸并損益表OperatingResults經營業(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銷售本錢Grossprofit毛利潤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出售投資前利潤Operatingexpenses:營業(yè)費用：Researchanddevelopmentcosts（R&D）研發(fā)費用marketingexpensesSellingexpenses銷售費用Costofrevenues營業(yè)本錢SellingCost銷售本錢SalesandmarketingexpensesSellingandmarketingexpenses銷售費用、或銷售及市場推行費用Sellinganddistributioncosts營銷費用/行銷費用Generalandadministrativeexpenses治理費用/一樣及治理費用Administrativeexpenses治理費用Operatingincome（loss）營業(yè)利潤/（虧損）Profitfromoperatingactivities營業(yè)利潤/經營活動之利潤Financecosts財務費用/財務本錢Financialresult財務費用Financeincome財務收益ChangeinfairvalueofderivativeliabilityassociatedwithSeriesBconvertibleredeemablepreferenceshares可轉換可贖回優(yōu)先股B相關衍生欠債公平值變更Lossonthederivativecomponentofconvertiblebonds可換股債券衍生工具之揖失Equitylossofaffiliates子公司權益損失Governmentgrantincome政府補助Other(expense)/income其他收入/(費用)Lossbeforeincometaxes稅前損失Incomebeforetaxes稅前利潤Profitbeforetax稅前利潤Incometaxes所得稅taxes稅項CurrentIncometax當期所得稅DeferredIncometax遞延所得稅Interestincome利息收入Interestincomenet利息收入凈額Profitfortheperiod本期利潤Ordinaryincome一般所得、一般收益、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)經營收益或持續(xù)經營部門營業(yè)收益Incomefromdiscontinuedoperations非持續(xù)經營收益或停業(yè)部門經營收益extraordinarygainandloss專門損益、超級損益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Changeinfairvalueofexchangeablesecurities可互換證券公平值變更Othercomprehensiveincome—Foreigncurrencytranslationadjustment其他綜合利潤—外匯折算不同Comprehensive（loss）/income綜合利潤（虧損）Gainondisposalofassets處分資產溢價收入Lossondisposalofassets處分資產損失Assetimpairments資產減值Gainonsaleofassets出售資產利得Intersegmenteliminations公司內部沖銷Dividends股息/股利/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-大體-Diluted-稀釋/攤?。抗墒找嬉粯佑孟♂專瑑糍Y產用攤?。〥ilutedEPS稀釋每股收益BasicEPS大體每股收益Weightedaveragenumberofordinaryshares:加權平均股數(shù)：-Basic-大體-Diluted-稀釋/攤薄Derivativefinancialinstruments衍生金融工具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歷史本錢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整項（日本公司用法）Income（loss）beforeincometaxesandminorityinterest所得稅及少數(shù)股東權益前利潤（虧損）Equityintheincomeofinvestees采權益法認列之投資收益EquityCompensation權益報酬Weightedaveragenumberofsharesoutstanding加權平均流通股treasuryshares庫存股票Numberofsharesoutstandingattheendoftheperiod期末流通股數(shù)量Equitypershare,attributabletoequityholdersoftheParent歸屬于母公司所有者的每股凈資產Dividendspershare每股股息、每股分紅Cashflowfromoperations（CFFO）經營活動產生的現(xiàn)金流量Weightedaveragenumberofcommonandcommonequivalentsharesoutstanding:加權平均一般流通股及等同一般流通股EquityCompensation權益報酬WeightedAverageDilutedShares稀釋每股收益加權平均值Gainondispositionofdiscontinuedoperations非持續(xù)經營業(yè)務處置利得（收益）Lossondispositionofdiscontinuedoperations非持續(xù)經營業(yè)務處置損失participationinprofit分紅profitparticipationcapital資本盈利、資本分紅profitsharing分紅EmployeeProfitSharing員工分紅（盈利）Dividendstoshareholders股東分紅(盈利)Averagebasiccommonsharesoutstanding一般股大體平均數(shù)Averagedilutedcommonsharesoutstanding一般股稀釋平均數(shù)Securitieslitigationexpenses,net證券訴訟凈支出Intersegmenteliminations部門間消減ROA(Returnonassets)資產回報率/資產收益率ROE(ReturnonEquit)股東回報率/股本收益率(回報率)凈資產收益率Equitratio產權比率Currentration(times)流動比率ROCE(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)凈經營資產收益率(回報率)ROI(ReturnonInvestment)投資回報率OA(OperatingAssets)經營性資產OL(OperatingLiabilites)經營性欠債NBC(NetBorrowCost)凈借債費用OI(OperatingIncome)經營收益NOA(NetOperatingAssets)凈經營性資產NFE(NetFinancialEarnings)凈金融收益NFO(NetFinancialOwners)凈金融欠債FLEV(Financialleverage)財務杠桿OLLEV(OperatingLiabilitesleverage)經營欠債杠桿CSE(CommonStockEquity)一般股權益SPREAD差價RE(ResidualEarning)剩余收益二、資產欠債表balancesheet資產欠債表aggregatebalancesheet歸并資產欠債表Assets資產Currentassets流動資產Non-currentassets非流動資產Interestsinsubsidiaries附屬公司權益Cashandcashequivalents現(xiàn)金及現(xiàn)金等價物HongKonglistedinvestments,atfairvalue于香港上市的投資，以公平價值列示Investmentdeposits投資存款Designatedloan委托貸款Financialassets金融資產Pledgeddeposits銀行保證金/抵押存款Tradeaccountsreceivable應收賬款Tradeandbillsreceivables應收賬款及應收單據(jù)Inventories存貨/庫存Prepaymentsandotherreceivables預付款及其他應收款Prepayments,depositsandotherreceivables預付賬款、按金及其它應收款Totalcurrentassets流動資產合計Tangibleassets有形資產Intangibleassets無形資產Investmentproperties投資物業(yè)Goodwill商譽Otherintangibleassets其他無形資產Available-for-saleinvestments可供出售投資Prepaymentsforacquisitionofproperties收購物業(yè)預付款項fairvalue公平價值Property,plantandequipment物業(yè)、廠房及設備或財產、廠房及設備或固定資產FixedAssets固定資產PlantAssets廠房資產Leaseprepayments預付租金Intangibleassets無形資產Deferredtaxassets遞延稅/遞延稅項資產Totalassets資產合計Liabilities欠債Currentliabilities流動欠債Short-termbankloans短時間銀行借款Currentmaturitiesoflong-termbankloans一年內到期的長期銀行借款Accountsandbillspayable應付賬款及應付單據(jù)Accruedexpensesandotherpayables預提費用及其他應付款Totalcurrentliabilities流動欠債合計Long-termbankloans,lesscurrentmaturitiesDeferredincomeDeferredtaxliabilities長期銀行借款，減一年內到期的長期銀行貸款Deferredincome遞延收入Deferredtaxliabilities遞延稅FinancialNetDebt凈金融欠債Totalliabilities欠債合計Commitmentsandcontingencies資本許諾及或有欠債三、股東權益Donatedshares捐贈股票Additionalpaid-incapital資本公積Statutoryreserves法定公積Retainedearnings未分派利潤Accumulatedothercomprehensiveincome積存其他綜合所得Treasuryshares庫存股票Totalshareholders’equity股東權益合計Equity股東權益、所有者權益、凈資產Shareholder’sEquityStockholder'sEquityOwner'sEquity股東權益、所有者權益Totalliabilitiesandshareholders’equity欠債和股東權益合計CapitalandreservesattributabletotheCompany’sequityholders本公司權益持有人應占資本及儲蓄Issuedcapital已發(fā)行股本Sharecapital股本Reserves儲蓄Cashreserves現(xiàn)金儲蓄Inerimdividend中期股息Proposeddividend擬派股息Proposedspecialdividend擬派末期股息Proposedspecialdividend擬派專門股息Proposedfinalspecialdividend擬派末期專門股息Convertiblebonds可換股債券Shareholders’fund股東資金四、現(xiàn)金流量表STATEMENTSOFCASHFLOWSCashflowfromoperatingactivities經營活動產生的現(xiàn)金流Netcashprovidedby/(usedin)operatingactivities經營活動產生的現(xiàn)金流量凈額Netincome/loss凈利潤或損失Adjustmentstoreconcilenetlosstonetcashprovidedby/(usedin)operatingactivities:凈利潤之現(xiàn)金調整項：Depreciationandamortization折舊及攤銷Additionofbaddebtexpense壞賬增加數(shù)/(沖回數(shù))Provisionforobsoleteinventories存貨預備Share-basedcompensation股票薪酬Deferredincometaxes遞延所得稅Exchangeloss匯兌損失Lossofdisposalofproperty,plantandequipment處置固定資產損失Changesinoperatingassetsandliabilities:經營資產及欠債的轉變Tradeaccountsreceivable應收賬款Inventories存貨Prepaymentsandotherreceivables預付款及其他應收款Accountsandbillspayable應付賬款及應付單據(jù)Accruedexpensesandotherpayables預提費用及其他應付款Netcashprovidedby/(usedin)operatingactivities經營活動產生/(利用)的現(xiàn)金Freecashflow自由現(xiàn)金流Cashflowfrominvestingactivities投資活動產生的現(xiàn)金流Netcashusedininvestingactivities投資活動產生的現(xiàn)金流量凈額Purchasesofproperty,plantandequipment購買固定資產Pa