會(huì)計(jì)報(bào)表術(shù)語(yǔ)中英文對(duì)照

會(huì)計(jì)報(bào)表術(shù)語(yǔ)中英文對(duì)照一、損益表INCOMESTATEMENTAggregateincomestatement

合并損益表OperatingResults

經(jīng)營(yíng)業(yè)績(jī)FINANCIALHIGHLIGHTS

財(cái)務(wù)摘要Grossrevenues

總收入/毛收入Netrevenues

銷(xiāo)售收入/凈收入Sales

銷(xiāo)售額Turnover

營(yíng)業(yè)額Costofrevenues

銷(xiāo)售成本Grossprofit

毛利潤(rùn)Grossmargin

毛利率Otherincomeandgain

其他收入及利得EBITDA

息、稅、折舊、攤銷(xiāo)前利潤(rùn)（EBITDA）EBITDAmargin

EBITDA率EBITA

息、稅、攤銷(xiāo)前利潤(rùn)EBIT

息稅前利潤(rùn)/營(yíng)業(yè)利潤(rùn)Operatingincome（loss）

營(yíng)業(yè)利潤(rùn)/（虧損）Operatingprofit

營(yíng)業(yè)利潤(rùn)Operatingmargin

營(yíng)業(yè)利潤(rùn)率EBITmargin

EBIT率（營(yíng)業(yè)利潤(rùn)率）Profitbeforedisposalofinvestments

出售投資前利潤(rùn)Operatingexpenses:

營(yíng)業(yè)費(fèi)用：Researchanddevelopmentcosts（R&D）

研發(fā)費(fèi)用marketingexpensesSellingexpenses

銷(xiāo)售費(fèi)用Costofrevenues

營(yíng)業(yè)成本SellingCost

銷(xiāo)售成本SalesandmarketingexpensesSellingandmarketingexpenses

銷(xiāo)售費(fèi)用、或銷(xiāo)售及市場(chǎng)推廣費(fèi)用Sellinganddistributioncosts

營(yíng)銷(xiāo)費(fèi)用/行銷(xiāo)費(fèi)用Generalandadministrativeexpenses

管理費(fèi)用/一般及管理費(fèi)用Administrativeexpenses

管理費(fèi)用

Operatingincome（loss）

營(yíng)業(yè)利潤(rùn)/（虧損）Profitfromoperatingactivities

營(yíng)業(yè)利潤(rùn)/經(jīng)營(yíng)活動(dòng)之利潤(rùn)Financecosts

財(cái)務(wù)費(fèi)用/財(cái)務(wù)成本Financialresult

財(cái)務(wù)費(fèi)用Financeincome

財(cái)務(wù)收益ChangeinfairvalueofderivativeliabilityassociatedwithSeriesBconvertibleredeemablepreferenceshares

可轉(zhuǎn)換可贖回優(yōu)先股B相關(guān)衍生負(fù)債公允值變動(dòng)Lossonthederivativecomponentofconvertiblebonds

可換股債券衍生工具之損失Equitylossofaffiliates

子公司權(quán)益損失Governmentgrantincome

政府補(bǔ)助Currentration(times)

流動(dòng)比率ROCE（ReturnonCapitalEmployed）

資本報(bào)酬率（回報(bào)率）或運(yùn)營(yíng)資本回報(bào)率或權(quán)益資本收益率或股權(quán)收益率RNOA（ReturnonNetOperatingAssets）

凈經(jīng)營(yíng)資產(chǎn)收益率（回報(bào)率）ROI（ReturnonInvestment）

投資回報(bào)率OA（OperatingAssets）

經(jīng)營(yíng)性資產(chǎn)OL（OperatingLiabilites）

經(jīng)營(yíng)性負(fù)債NBC(NetBorrowCost)

凈借債費(fèi)用OI(OperatingIncome)

經(jīng)營(yíng)收益NOA(NetOperatingAssets)

凈經(jīng)營(yíng)性資產(chǎn)NFE(NetFinancialEarnings)

凈金融收益NFO(NetFinancialOwners)

凈金融負(fù)債FLEV(Financialleverage)

財(cái)務(wù)杠桿OLLEV(OperatingLiabilitesleverage)

經(jīng)營(yíng)負(fù)債杠桿CSE(CommonStockEquity)

普通股權(quán)益SPREAD

差價(jià)RE(ResidualEarning)

剩余收益二、資產(chǎn)負(fù)債表balancesheet

資產(chǎn)負(fù)債表aggregatebalancesheet

合并資產(chǎn)負(fù)債表Assets

資產(chǎn)Currentassets

流動(dòng)資產(chǎn)Non-currentassets

非流動(dòng)資產(chǎn)Interestsinsubsidiaries

附屬公司權(quán)益Cashandcashequivalents

現(xiàn)金及現(xiàn)金等價(jià)物HongKonglistedinvestments,atfairvalue

于香港上市的投資，以公允價(jià)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(yīng)收賬款Tradeandbillsreceivables

應(yīng)收賬款及應(yīng)收票據(jù)Inventories

存貨/庫(kù)存Prepaymentsandotherreceivables

預(yù)付款及其他應(yīng)收款Prepayments,depositsandotherreceivables

預(yù)付賬款、按金及其它應(yīng)收款Totalcurrentassets

流動(dòng)資產(chǎn)合計(jì)Tangibleassets

有形資產(chǎn)Intangibleassets

無(wú)形資產(chǎn)Investmentproperties

投資物業(yè)Goodwill

商譽(yù)Otherintangibleassets

其他無(wú)形資產(chǎn)Available-for-saleinvestments

可供出售投資Prepaymentsforacquisitionofproperties

收購(gòu)物業(yè)預(yù)付款項(xiàng)fairvalue

公允價(jià)值Property,plantandequipment

物業(yè)、廠房及設(shè)備或財(cái)產(chǎn)、廠房及設(shè)備或固定資產(chǎn)FixedAssets

固定資產(chǎn)PlantAssets

廠房資產(chǎn)Leaseprepayments

預(yù)付租金Intangibleassets

無(wú)形資產(chǎn)Deferredtaxassets

遞延稅/遞延稅項(xiàng)資產(chǎn)Totalassets

資產(chǎn)合計(jì)

Liabilities

負(fù)債Currentliabilities

流動(dòng)負(fù)債Short-termbankloans

短期銀行借款Currentmaturitiesoflong-termbankloans

一年內(nèi)到期的長(zhǎng)期銀行借款A(yù)ccountsandbillspayable

應(yīng)付賬款及應(yīng)付票據(jù)Accruedexpensesandotherpayables

預(yù)提費(fèi)用及其他應(yīng)付款Totalcurrentliabilities

流動(dòng)負(fù)債合計(jì)Long-termbankloans,lesscurrentmaturitiesDeferredincomeDeferredtaxliabilities

長(zhǎng)期銀行借款，減一年內(nèi)到期的長(zhǎng)期銀行貸款Deferredincome

遞延收入Deferredtaxliabilities

遞延稅FinancialNetDebt

凈金融負(fù)債Totalliabilities

負(fù)債合計(jì)Commitmentsandcontingencies

資本承諾及或有負(fù)債三、股東權(quán)益Donatedshares

捐贈(zèng)股票Additionalpaid-incapital

資本公積Statutoryreserves

法定公積Retainedearnings

未分配利潤(rùn)Accumulatedothercomprehensiveincome

累積其他綜合所得Treasuryshares

庫(kù)存股票Totalshareholders’equity

股東權(quán)益合計(jì)Equity

股東權(quán)益、所有者權(quán)益、凈資產(chǎn)Shareholder’sEquityStockholder'sEquityOwner'sEquity

股東權(quán)益、所有者權(quán)益Totalliabilitiesandshareholders’equity

負(fù)債和股東權(quán)益合計(jì)CapitalandreservesattributabletotheCompany’sequityholders

本公司權(quán)益持有人應(yīng)占資本及儲(chǔ)備Issuedcapital

已發(fā)行股本Sharecapital

股本Reserves

儲(chǔ)備Cashreserves

現(xiàn)金儲(chǔ)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Convertiblebonds

可換股債券Shareholders’fund

股東資金四、現(xiàn)金流量表STATEMENTSOFCASHFLOWSCashflowfromoperatingactivities

經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流Netcashprovidedby/(usedin)operatingactivities

經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~Netincome/loss

凈利潤(rùn)或損失Adjustmentstoreconcilenetlosstonetcashprovidedby/(usedin)operatingactivities:

凈利潤(rùn)之現(xiàn)金調(diào)整項(xiàng)：Depreciationandamortization

折舊及攤銷(xiāo)Additionofbaddebtexpense

壞賬增加數(shù)/（沖回?cái)?shù)）Provisionforobsoleteinventories

存貨準(zhǔn)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(chǎn)損失Changesinoperatingassetsandliabilities:

經(jīng)營(yíng)資產(chǎn)及負(fù)債的變化Tradeaccountsreceivable

應(yīng)收賬款I(lǐng)nventories

存貨Prepaymentsandotherreceivables

預(yù)付款及其他應(yīng)收款A(yù)ccountsandbillspayable

應(yīng)付賬款及應(yīng)付票據(jù)Accruedexpensesandotherpayables

預(yù)提費(fèi)用及其他應(yīng)付款Netcashprovidedby/(usedin)operatingactivities

經(jīng)營(yíng)活動(dòng)產(chǎn)生/（使用）的現(xiàn)金Freecashflow

自由現(xiàn)金流Cashflowfrominvestingactivities

投資活動(dòng)產(chǎn)生的現(xiàn)金流Netcashusedininvestingactivities

投資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~Purchasesofproperty,plantandequipment

購(gòu)買(mǎi)固定資產(chǎn)Paymentofleaseprepayment

支付預(yù)付租金Purchasesofintangibleassets

購(gòu)買(mǎi)無(wú)形資產(chǎn)Proceedsfromdisposalofproperty,plantandequipment

處置固定資產(chǎn)所得Governmentgrantsreceived

政府補(bǔ)助Equityintheincomeofinvestees

采權(quán)益法認(rèn)列之投資收益Cashflowfromfinancingactivities

籌資活動(dòng)產(chǎn)生的現(xiàn)金流Netcashprovidedbyfinancingactivities

籌資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~Proceedsfromborrowings

借款所得Repaymentofborrowings

還款Decrease/(increase)inpledgeddeposits

銀行保證金（增加）/減少Proceedsfromissuanceofcapitalstock

股本發(fā)行所得Netcashprovidedbyfinancingactivities

籌資活動(dòng)產(chǎn)生的現(xiàn)金

Effectofexchangeratechangesoncashandcashequivalents

現(xiàn)金及現(xiàn)金等價(jià)物