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1、财务报表各项目中英文对照一、损益表INCOMESTATEMENTAggregateincomestatement合并损益表OperatingResults经营业绩FINANCIALHIGHLIGHTS财务摘要Grossrevenues总收入/毛收入Netrevenues销售收入/净收入Sales销售额Turnover营业额Costofrevenues销售成本Grossprofit毛利润Grossmargin毛利率Otherincomeandgain其他收入及利得EBITDA息、税、折旧、摊销前利润（EBITDA）EBITDAmarginEBITDA率EBITA息、税、摊销前利润EBIT息税前利
2、润/营业利润Operatingincome（loss）营业利润/（亏损）Operatingprofit营业利润Operatingmargin营业利润率EBITmarginEBIT率（营业利润率）Profitbeforedisposalofinvestments出售投资前利润Operatingexpenses:营业费用：Researchanddevelopmentcosts（R&D）研发费用marketingexpensesSellingexpenses销售费用Costofrevenues营业成本SellingCost销售成本SalesandmarketingexpensesSellingand
3、marketingexpenses销售费用、或销售及市场推广费用Sellinganddistributioncosts营销费用/行销费用Generalandadministrativeexpenses管理费用/一般及管理费用Administrativeexpenses管理费用Operatingincome（loss）营业利润/（亏损）Profitfromoperatingactivities营业利润/经营活动之利润Financecosts财务费用/财务成本Financialresult财务费用Financeincome财务收益Changeinfairvalueofderivativeliabi
4、lityassociatedwithSeriesBconvertibleredeemablepreferenceshares可转换可赎回优先股LossonthederivativecomponentofconvertiblebondsEquitylossofaffiliates子公司权益损失B相关衍生负债公允值变动可換股債券衍生工具之損失GovernmentgrantincomeOther(expense)/incomeLossbeforeincometaxes政府补助其他收入/（费用）税前损失Incomebeforetaxes税前利润Profitbeforetax税前利润Incometaxe
5、s所得税taxes税项CurrentIncometax当期所得税DeferredIncometax递延所得税Interestincome利息收入Interestincomenet利息收入净额Profitfortheperiod本期利润Ordinaryincome普通所得、普通收益、通常收入Comprehensiveincome综合收益、全面收益Netincome净利润Netloss净损失NetMargin净利率Incomefromcontinuingoperations持续经营收益或连续经营部门营业收益Incomefromdiscontinuedoperations非持续经营收益或停业部门经营
6、收益extraordinarygainandlossGainontradingsecurities特别损益、非常损益交易证券收益NetProfitattributabletoEquityHoldersoftheCompany归属于本公司股东所有者的净利润Netincomeattributedtoshareholders归属于母公司股东的净利润或股东应占溢利（香港译法）Profitattributabletoshareholders归属于股东所有者（持有者）的利润或股东应占溢利（香港译法）Minorityinterests少数股东权益/少数股东损益Changeinfairvalueofexcha
7、ngeablesecurities可交换证券公允值变动Othercomprehensiveincome利润外汇折算差异Comprehensive(loss)/incomeForeigncurrencytranslationadjustment其他综合综合利润(亏损)GainondisposalofassetsLossondisposalofassets处分资产溢价收入处分资产损失Assetimpairments资产减值Gainonsaleofassets出售资产利得Intersegmenteliminations公司内部冲销Dividends股息/股利/分红Deferreddividends延
8、派股利Netlosspershare:每股亏损Earningspershare（EPS）每股收益Earningspershareattributabletoordinaryequityholdersoftheparent归属于母公司股东持有者的每股收益-Basic-基本-Diluted-稀释/摊薄（每股收益一般用稀释，净资产用摊薄）DilutedEPS稀释每股收益BasicEPS基本每股收益Weightedaveragenumberofordinaryshares:加权平均股数：-Basic-基本-Diluted-稀释/摊薄Derivativefinancialinstruments衍生金融工
9、具Borrowings借貸EarningsPerShare,excludingthe(loss)gainonthederivativecomponentofconvertiblebondsandexchangedifference扣除可换股债券之衍生工具评估损益及汇兑损失后每股盈HistoricalCost历史成本Capitalexpenditures资本支出revenuesexpenditure收益支出Equityinearningsofaffiliatesequityearningsofaffiliates子公司股权收益附属公司股权收益联营公司股权收益equityinaffiliates附
10、属公司权益EquityEarning股权收益、股本盈利Non-operatingincome营业外收入Incometaxes-current当期所得税或法人税、住民税及事业税等（日本公司用法）Incometaxes-deferred递延所得税或法人税等调整项（日本公司用法）Income(loss)beforeincometaxesandminorityinterest所得税及少数股东权益前利润（亏损）Equityintheincomeofinvestees采权益法认列之投资收益EquityCompensation权益报酬Weightedaveragenumberofsharesoutstand
11、ing加权平均流通股treasuryshares库存股票Numberofsharesoutstandingattheendoftheperiod期末流通股数目Equitypershare,attributabletoequityholdersoftheParent归属于母公司所有者的每股净资产Dividendspershare每股股息、每股分红Cashflowfromoperations（CFFO）经营活动产生的现金流量Weightedaveragenumberofcommonandcommonequivalentsharesoutstanding加权平均普通流通股及等同普通流通股Equity
12、Compensation权益报酬WeightedAverageDilutedShares稀释每股收益加权平均值Gainondispositionofdiscontinuedoperations非持续经营业务处置利得（收益）Lossondispositionofdiscontinuedoperations非持续经营业务处置损失participationinprofit分红profitparticipationcapital资本红利、资本分红profitsharing分红EmployeeProfitSharing员工分红（红利）Dividendstoshareholders股东分红（红利）Aver
13、agebasiccommonsharesoutstanding普通股基本平均数Averagedilutedcommonsharesoutstanding普通股稀释平均数Securitieslitigationexpenses,net证券诉讼净支出：Intersegmenteliminations部门间消减ROA（Returnonassets）资产回报率/资产收益率ROE(ReturnonEquit)股东回报率/股本收益率(回报率)净资产收益率Equitratio产权比率Currentration(times)流动比率ROCE（ReturnonCapitalEmployed）资本报酬率（回报率）
14、或运营资本回报率或权益资本收益率或股权收益率RNOA（ReturnonNetOperatingAssets）净经营资产收益率（回报率）ROI（ReturnonInvestment）投资回报率OA（OperatingAssets）经营性资产OL（OperatingLiabilites）经营性负债NBC(NetBorrowCost)净借债费用OI(OperatingIncome)经营收益NOA(NetOperatingAssets)净经营性资产NFE(NetFinancialEarnings)净金融收益NFO(NetFinancialOwners)净金融负债FLEV(Financiallevera
15、ge)财务杠杆OLLEV(OperatingLiabilitesleverage)经营负债杠杆CSE(CommonStockEquity)普通股权益SPREAD差价RE(ResidualEarning)剩余收益二、资产负债表balancesheet资产负债表aggregatebalancesheet合并资产负债表Assets资产Currentassets流动资产Non-currentassets非流动资产Interestsinsubsidiaries附属公司权益Cashandcashequivalents现金及现金等价物HongKonglistedinvestments,atfairvalue
16、Investmentdeposits投资存款Designatedloan委托贷款Financialassets金融资产于香港上市的投资，以公允价值列示Pledgeddeposits银行保证金/抵押存款Tradeaccountsreceivable应收账款Tradeandbillsreceivables应收账款及应收票据Prepayments,depositsandotherreceivables预付账款、按金及其它应收款Totalcurrentassets流动资产合计Tangibleassets有形资产Intangibleassets无形资产Investmentproperties投资物业Go
17、odwill商誉Otherintangibleassets其他无形资产Available-for-saleinvestments可供出售投资Prepaymentsforacquisitionofproperties收购物业预付款项fairvalue公允价值Property,plantandequipment物业、厂房及设备或财产、厂房及设备或固定资产FixedAssets固定资产PlantAssets厂房资产Leaseprepayments预付租金Intangibleassets无形资产Deferredtaxassets递延税/递延税项资产Totalassets资产合计Liabilities负
18、债Currentliabilities流动负债Short-termbankloans短期银行借款Currentmaturitiesoflong-termbankloans一年内到期的长期银行借款Accountsandbillspayable应付账款及应付票据Accruedexpensesandotherpayables预提费用及其他应付款Totalcurrentliabilities流动负债合计Long-termbankloans,lesscurrentmaturitiesDeferredincomeDeferredtaxliabilities长期银行借款，减一年内到期的长期银行贷款Defer
19、redincome递延收入Deferredtaxliabilities递延税FinancialNetDebt净金融负债Totalliabilities负债合计Commitmentsandcontingencies三、股东权益Donatedshares捐赠股票资本承诺及或有负债Additionalpaid-incapital资本公积StatutoryreservesRetainedearnings法定公积未分配利润AccumulatedothercomprehensiveincomeTreasuryshares库存股票累积其他综合所得Totalshareholdersequity股东权益合计Eq
20、uity股东权益、所有者权益、净资产ShareholdersEquityStockholdersEquityOwnersEquity股东权益、所有者权益Totalliabilitiesandshareholdersequity负债和股东权益合计sequity本公司holders权益持有CapitalandreservesattributabletotheCompany应占资本及储备Issuedcapital已发行股本Sharecapital股本Reserves储备Cashreserves现金储备Inerimdividend中期股息Proposeddividend拟派股息人Proposedspe
21、cialdividendProposedspecialdividend拟派末期股息拟派特别股息Proposedfinalspecialdividend拟派末期特别股息Convertiblebonds可换股债券Shareholdersfund股东资金四、现金流量表STATEMENTSOFCASHFLOWSCashflowfromoperatingactivities经营活动产生的现金流Netcashprovidedby/(usedin)operatingactivities经营活动产生的现金流量净额Netincome/loss净利润或损失Adjustmentstoreconcilenetloss
22、tonetcashprovidedby/(usedin)operatingactivities:净利润之现金调整项：Depreciationandamortization折旧及摊销Additionofbaddebtexpense坏账增加数/（冲回数）Provisionforobsoleteinventories存货准备Share-basedcompensation股票薪酬Deferredincometaxes递延所得税Exchangeloss汇兑损失Lossofdisposalofproperty,plantandequipment处置固定资产损失Changesinoperatingasset
23、sandliabilities:经营资产及负债的变化TradeaccountsreceivableInventories存货应收账款Prepaymentsandotherreceivables预付款及其他应收款Accountsandbillspayable应付账款及应付票据Accruedexpensesandotherpayables预提费用及其他应付款Netcashprovidedby/(usedin)operatingactivitiesFreecashflow自由现金流经营活动产生/（使用）的现金CashflowfrominvestingactivitiesNetcashusedinin
24、vestingactivities投资活动产生的现金流投资活动产生的现金流量净额Purchasesofproperty,plantandequipment购买固定资产PaymentofleaseprepaymentPurchasesofintangibleassets支付预付租金购买无形资产Proceedsfromdisposalofproperty,plantandequipment处置固定资产所得Governmentgrantsreceived政府补助EquityintheincomeofinvesteesCashflowfromfinancingactivities采权益法认列之投资收益
25、筹资活动产生的现金流Netcashprovidedbyfinancingactivities筹资活动产生的现金流量净额ProceedsfromborrowingsRepaymentofborrowings借款所得还款Decrease/(increase)inpledgeddepositsProceedsfromissuanceofcapitalstockNetcashprovidedbyfinancingactivities银行保证金（增加）/减少股本发行所得筹资活动产生的现金Effectofexchangeratechangesoncashandcashequivalents现金及现金等价物的汇率变更的影响Netdecreaseincashandcashequivalents现金及现金等价物的净（减少）/增加Cashandcashequivalentsatthebeginningofperiod期初现金及现金等价物Cashandcashequivalentsattheendofperiod期末现金及现金等价物Investments（incl.financialassets）金融资产投资Investmentsinacquisitions并购投资Netcashflow现金流量净额