1、會計報表術語中英文對照一、損益表INCOME STA TEMENTAggregate income statement 合并損益表Operating Results 經營業績FINANCIAL HIGHLIGHTS財務摘要Gross revenues 總收入 /毛收入Net revenues銷售收入 /凈收入Sales 銷售額Turnover 營業額Cost of revenues銷售成本Gross profit毛利潤Gross margin 毛利率Other income and gain 其他收入及利得EBITDA 息、稅、折舊、攤銷前利潤（EBITDA ）EBITDA margin EB

2、ITDA率EBITA 息、稅、攤銷前利潤EBIT 息稅前利潤 /營業利潤Operating income （ loss） 營業利潤 /（虧損）Operating profit 營業利潤Operating margin 營業利潤率EBIT margin EBIT率（營業利潤率）Profit before disposal of investments 出售投資前利潤Operating expenses: 營業費用：Research and development costs （R&D ） 研發費用marketing expensesSelling expenses 銷售費用Cost of rev

3、enues 營業成本Selling Cost 銷售成本Sales and marketing expenses Selling and marketing expenses 銷售費用、或銷售及市場推廣費用Selling and distribution costs 營銷費用 /行銷費用General and administrative expenses 管理費用 /一般及管理費用 Administrative expenses 管理費用Operating income （ loss） 營業利潤 /（虧損）Profit from operating activities營業利潤 / 經營活動之

4、利潤Finance costs 財務費用 /財務成本Financial result 財務費用Finance income 財務收益Change in fair value of derivativeliabilityassociated withSeries B convertibleredeemablepreference shares 可轉換可贖回優先股B 相關衍生負債公允值變動Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失 Equity loss of affiliates 子公司權益損失Govern

5、ment grant income政府補助Other (expense) / income其他收入 /（費用）1 / 7Loss before income taxes稅前損失Income before taxes 稅前利潤Profit before tax 稅前利潤Income taxes所得稅taxes 稅項Current Income tax 當期所得稅Deferred Income tax 遞延所得稅Interest income 利息收入Interest income net 利息收入凈額Profit for the period本期利潤Ordinary income 普通所得、普通

6、收益、通常收入Comprehensive income 綜合收益、全面收益Net income凈利潤Net loss 凈損失Net Margin 凈利率Income from continuing operations 持續經營收益或連續經營部門營業收益 Income from discontinued operations 非持續經營收益或停業部門經營收益 extraordinary gain and loss 特別損益、非常損益 Gain on trading securities 交易證券收益Net Profit attributable to Equity Holders of the

7、 Company歸屬于本公司股東所有者的凈利潤Net income attributed to shareholders 歸屬于母公司股東的凈利潤或股東應占溢利（香港譯法）Profit attributable to shareholders 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）Minority interests少數股東權益/少數股東損益Change in fair value of exchangeable securities 可交換證券公允值變動Other comprehensive income Foreign currency translation adju

8、stment其他綜合利潤外匯折算差異Comprehensive (loss) / income綜合利潤 (虧損 )Gain on disposal of assets 處分資產溢價收入Loss on disposal of assets 處分資產損失Asset impairments資產減值Gain on sale of assets 出售資產利得Intersegment eliminations 公司內部沖銷Dividends 股息 /股利 /分紅Deferred dividends 延派股利Net loss per share:每股虧損Earnings per share（ EPS） 每股

9、收益Earnings per share attributable to ordinaryequity holders of the parent 歸屬于母公司股東持有者的每股收益-Basic-基本-Diluted-稀釋 /攤薄（每股收益一般用稀釋，凈資產用攤薄）Diluted EPS 稀釋每股收益Basic EPS 基本每股收益Weighted average number of ordinary shares:加權平均股數：2 / 7-Basic-基本-Diluted-稀釋 /攤薄Derivative financial instruments衍生金融工具Borrowings借貸Earni

10、ngs Per Share, excluding the (loss)gain on the derivative component of convertible bonds and exchange difference 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Historical Cost 歷史成本Capital expenditures 資本支出revenues expenditure 收益支出Equity in earnings of affiliatesequity earnings of affiliates 子公司股權收益附屬公司股權收益聯營公司股權收益equity

11、in affiliates附屬公司權益Equity Earning股權收益、股本盈利Non-operating income 營業外收入Income taxes-current 當期所得稅或法人稅、住民稅及事業稅等（日本公司用法）Income taxes-deferred 遞延所得稅或法人稅等調整項（日本公司用法）Income (loss) before income taxes and minority interest所得稅及少數股東權益前利潤（虧損）Equity in the income of investees 采權益法認列之投資收益Equity Compensation 權益報酬W

12、eighted average number of shares outstanding 加權平均流通股 treasury shares 庫存股票Number of shares outstanding at the end of the period 期末流通股數目Equity per share, attributable to equity holders of the Parent 歸屬于母公司所有者的每股凈資產 Dividends per share 每股股息、每股分紅Cash flow from operations（ CFFO） 經營活動產生的現金流量Weighted avera

13、ge number of common and common equivalent shares outstanding ： 加權平均普通流通股及等同普通流通股Equity Compensation 權益報酬Weighted Average Diluted Shares 稀釋每股收益加權平均值Gain on disposition of discontinued operations非持續經營業務處置利得（收益）Loss on disposition of discontinued operations非持續經營業務處置損失participation in profit分紅profit par

14、ticipation capital資本紅利、資本分紅profit sharing 分紅Employee Profit Sharing 員工分紅（紅利）Dividends to shareholders 股東分紅（紅利）Average basic common shares outstanding 普通股基本平均數Average diluted common shares outstanding 普通股稀釋平均數Securities litigation expenses, net 證券訴訟凈支出Intersegment eliminations部門間消減ROA （ Return on ass

15、ets） 資產回報率 /資產收益率ROE(Return on Equit) 股東回報率 /股本收益率 (回報率 )凈資產收益率Equit ratio 產權比率Current ration (times) 流動比率3 / 7ROCE （Return on Capital Employed ） 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 （ Return on Net Operating Assets） 凈經營資產收益率（回報率）ROI （ Return on Investment ） 投資回報率OA （ Operating Assets） 經營性資產OL （ Ope

16、rating Liabilites ） 經營性負債NBC(Net Borrow Cost)凈借債費用OI(Operating Income) 經營收益NOA(Net Operating Assets) 凈經營性資產NFE(Net Financial Earnings)凈金融收益NFO(Net Financial Owners)凈金融負債FLEV(Financial leverage)財務杠桿OLLEV(Operating Liabilites leverage)經營負債杠桿CSE(Common Stock Equity)普通股權益SPREAD 差價RE(Residual Earning) 剩余

17、收益二、資產負債表balance sheet 資產負債表aggregate balance sheet合并資產負債表Assets資產Current assets 流動資產Non-current assets 非流動資產Interests in subsidiaries 附屬公司權益Cash and cash equivalents 現金及現金等價物Hong Kong listed investments, at fair value 于香港上市的投資，以公允價值列示 Investment deposits 投資存款Designated loan委托貸款Financial assets 金融資產

18、Pledged deposits銀行保證金/ 抵押存款Trade accounts receivable 應收賬款Trade and bills receivables 應收賬款及應收票據Inventories存貨 /庫存Prepayments and other receivables預付款及其他應收款Prepayments, deposits and other receivables 預付賬款、按金及其它應收款Total current assets 流動資產合計Tangible assets 有形資產Intangible assets 無形資產Investment properties

19、投資物業Goodwill商譽Other intangible assets其他無形資產Available-for-sale investments可供出售投資Prepayments for acquisition of properties 收購物業預付款項 fair value 公允價值Property, plant and equipment物業、廠房及設備或財產、廠房及設備或固定資產4 / 7Fixed Assets 固定資產Plant Assets 廠房資產Lease prepayments 預付租金Intangible assets 無形資產Deferred tax assets 遞

20、延稅 /遞延稅項資產Total assets 資產合計Liabilities 負債Current liabilities流動負債Short-term bank loans 短期銀行借款Current maturities of long-term bank loans 一年內到期的長期銀行借款 Accounts and bills payable 應付賬款及應付票據Accrued expenses and other payables 預提費用及其他應付款 Total current liabilities 流動負債合計Long-term bank loans, less current ma

21、turities Deferred income Deferred tax liabilities 長期銀行借款，減一年內到期的長期銀行貸款Deferred income 遞延收入Deferred tax liabilities遞延稅Financial Net Debt 凈金融負債Total liabilities 負債合計Commitments and contingencies 資本承諾及或有負債三、股東權益Donated shares 捐贈股票Additional paid-in capital資本公積Statutory reserves 法定公積Retained earnings未分配

22、利潤Accumulated other comprehensiveincome 累積其他綜合所得Treasury shares 庫存股票Total shareholders股equity東權益合計Equity 股東權益、所有者權益、凈資產Shareholder s EquityStockholders EquityOwners Equity股東權益、所有者權益Total liabilities and shareholders負債和股equity東權益合計Capital and reserves attributable to the Company本s公equity司權益holders持有人

23、應占資本及儲備Issued capital 已發行股本Share capital 股本Reserves 儲備Cash reserves 現金儲備Inerim dividend 中期股息Proposed dividend 擬派股息Proposed special dividend 擬派末期股息Proposed special dividend 擬派特別股息Proposed final special dividend 擬派末期特別股息Convertible bonds 可換股債券5 / 7Shareholders fund股東資金四、現金流量表STATEMENTS OF CASH FLOWSCa

24、sh flow from operating activities經營活動產生的現金流Net cash provided by / (used in) operating activities 經營活動產生的現金流量凈額 Net income /loss 凈利潤或損失Adjustments to reconcile net loss to net cash provided by/(used in) operating activities: 凈利潤之現金調整項：Depreciation and amortization折舊及攤銷Addition of bad debt expense壞賬增加

25、數 /（沖回數）Provision for obsolete inventories存貨準備Share-based compensation 股票薪酬Deferred income taxes 遞延所得稅Exchange loss 匯兌損失Loss of disposal of property,plant and equipment 處置固定資產損失Changes in operating assets and liabilities: 經營資產及負債的變化Trade accounts receivable應收賬款Inventories 存貨Prepayments and other rec

26、eivables預付款及其他應收款Accounts and bills payable應付賬款及應付票據Accrued expenses and other payables 預提費用及其他應付款Net cash provided by / (used in) operating activities 經營活動產生 /（使用）的現金Free cash flow 自由現金流Cash flow from investing activities投資活動產生的現金流Net cash used in investing activities投資活動產生的現金流量凈額Purchases of property, plant and equipment 購買固定資產Paym