1、會計報表術(shù)語中英文對照一、損益表INCOMESTATEMENTAggregateincomestatement?合并損益表OperatingResults?經(jīng)營業(yè)績FINANCIALHIGHLIGHTS?務(wù)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?毛利潤Grossmargin?毛利率Otherincomeandgain?其他收入及利得EBITDA?!、稅、折舊、攤銷前利潤（EBITDAEBITDAmargin?EBITDA率EBITA?息、稅、攤銷

2、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EBITmargin?EBIT率（營業(yè)利潤率）Profitbeforedisposalofinvestments?Operatingexpenses:?營業(yè)費用：出售投資前利潤Researchanddevelopmentcosts(R&D?研發(fā)費用marketingexpensesSellingexpenses?銷售費用Costofrevenues?營業(yè)成本SellingCost?銷售成本Salesandma

3、rketingexpensesSellingandmarketingexpenses?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)利潤/經(jīng)營活動之利潤Financecosts?財務(wù)費用/財務(wù)成本Financialresult?財務(wù)費用Financeincome?貝才務(wù)收

4、益ChangeinfairvalueofderivativeliabilityassociatedwithSeriesBconvertibleredeemablepreferenceshares?可轉(zhuǎn)換可贖回優(yōu)先股B相關(guān)彳濘生負債公允值變動Lossonthederivativecomponentofconvertiblebonds?可換股債券彳濘生工具之損失Equitylossofaffiliates?子公司權(quán)益損失Governmentgrantincome?政府補助Other(expense)/income?其他收入/(費用)Lossbeforeincometaxes?稅前損失Incomeb

5、eforetaxes?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?禾1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

6、收益或連續(xù)經(jīng)營部門營業(yè)收益Incomefromdiscontinuedoperations?非持續(xù)經(jīng)營收益或停業(yè)部門經(jīng)營收益extraordinarygainandloss?特另U損益、三營常損益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(quán)益/少數(shù)股東損益Changeinfairval

7、ueofexchangeablesecurities?可交換證券公允值變動Othercomprehensiveincome-Foreigncurrencytranslationadjustment?其他綜合利潤一外匯折算差異Comprehensive（loss）/income?綜合利潤（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/股禾/

8、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Netincomeattributedtoshareholders?應占溢利（香港譯法）歸屬于母公司股東的凈利潤或股東-Diluted?-稀釋/攤薄（每股收益一般用稀釋，凈資產(chǎn)用攤薄）DilutedEPS?稀釋每股收益BasicEPS?基本每股收益Weightedaveragenu

9、mberofordinaryshares:?力口權(quán)平均股數(shù)：-Basic?-基本-Diluted?-稀釋/攤薄Derivativefinancialinstruments?彳濘生金融工具Borrowings?借貸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

10、出Equityinearningsofaffiliatesequityearningsofaffiliates?子公司股權(quán)收益附屬公司股權(quán)收益聯(lián)營公司股權(quán)收益equityinaffiliates?附屬公司權(quán)益EquityEarning?股權(quán)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(quán)益前

11、利潤（虧損）Equityintheincomeofinvestees?采權(quán)益法認列之投資收益EquityCompensation?權(quán)益報酬Weightedaveragenumberofsharesoutstanding?力口權(quán)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Cashflowfromope

12、rations（CFFO?經(jīng)營活動產(chǎn)生的現(xiàn)金流量Weightedaveragenumberofcommonandcommonequivalentsharesoutstanding:?加權(quán)平均普通流通股及等同普通流通股EquityCompensation?權(quán)益報酬WeightedAverageDilutedShares?稀釋每股收益加權(quán)平均值Gainondispositionofdiscontinuedoperations?三營持續(xù)經(jīng)營業(yè)務(wù)處置禾U得（收益）Lossondispositionofdiscontinuedoperations?非持續(xù)經(jīng)營業(yè)務(wù)處置損失Averagebasiccommo

13、nsharesoutstanding?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participationinprofit?profitparticipationcapital?profitsharing?分紅EmployeeProfitSharing?Dividendstoshareholders?分紅資本紅利、資本分紅員工分紅（紅利）股東分紅（紅利）Intersegmenteliminations?部門間消減ROA(Returnonassets)

14、?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(quán)比率Currentration(times)?流動比率ROCEReturnonCapitalEmployed)?資本報酬率(回報率)或運營資本回報率或權(quán)益資本收益率或股權(quán)收益率RNOAReturnonNetOperatingAssets)?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)

15、?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(NetFinancialOwners)?凈金融負債FLEV(Financialleverage)?財務(wù)杠桿OLLEV(OperatingLiabilitesleverage)?經(jīng)營負債杠桿CSE(CommonStockEquity)?普通股權(quán)益SPREA陛價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

16、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(quán)益Cashandcashequivalents?現(xiàn)金及現(xiàn)金等價物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Tradeandbillsrece

17、ivables?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Prepayme

18、ntsforacquisitionofproperties?收購物業(yè)預付款項fairvalue?公允價值Property,plantandequipment?物業(yè)、廠房及設(shè)備或財產(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Currentmaturitieso

19、flong-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-termbankloans,lesscurrentmaturitiesDeferredincomeDeferredtaxliabilities?長期銀行借款，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

20、債Commitmentsandcontingencies?資本承諾及或有負債三、股東權(quán)益Donatedshares?捐贈股票Additionalpaid-incapital?資本公積Statutoryreserves?法定公積Retainedearnings?未分配利潤Accumulatedothercomprehensiveincome?累積其他綜合所得Treasuryshares?庫存股票Totalshareholdersequity?股東權(quán)益合計Equity?股東權(quán)益、所有者權(quán)益、凈資產(chǎn)ShareholdersEquitystockholdersEquityOwnersEquity?股東

21、權(quán)益、所有者權(quán)益Totalliabilitiesandshareholdersequity?負債和股東權(quán)益合計CapitalandreservesattributabletotheCompanysequityholders?本公司權(quán)益持有人應占資本及儲備Issuedcapital?已發(fā)行股本Sharecapital?股本Reserves?儲備Cashreserves?現(xiàn)金儲備Inerimdividend?中期股息Totalliabilities?負債合計Proposeddividend?擬派股息Proposedspecialdividend?擬派末期股息Proposedspecialdivid

22、end?擬派特別股息Proposedfinalspecialdividend?擬派末期特別股息Convertiblebonds?可換股債券Shareholdersfund?股東資金四、現(xiàn)金流量表STATEMENTSOFCASHFLOWSCashflowfromoperatingactivities?經(jīng)營活動產(chǎn)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)ope

23、ratingactivities:?凈利潤之現(xiàn)金調(diào)整項：Depreciationandamortization?折舊及攤銷Additionofbaddebtexpense?壞賬增加數(shù)/(沖回數(shù))Provisionforobsoleteinventories?存貨準備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)營資產(chǎn)及負

24、債的變化Tradeaccountsreceivable?應收賬款I(lǐng)nventories?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,