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1、国际企业会计术语中英文对照一、损益表 INCOME STATEMENTAggregate income statement 合并损益表Operating Results 经营业绩FINANCIAL HIGHLIGHTS 财务摘要Gross revenues 总收入/毛收入Net revenues销售收入/净收入Sales 销售额Turnover 营业额Cost of revenues 销售成本Gross profit 毛利润Gross margin毛利率Other income and gain其他收入及利得EBITDA 息、税、折旧、摊销前利润(EBITDA)EBITDA margin EB
2、ITDA 率EBITA 息、税、摊销前利润EBIT息税前利润/营业利润Operating income (loss)营业利润/(亏损)Operating profit营业利润Operating margin营业利润率EBIT margin EBIT率(营业利润率)Profit before disposal of investments出售投资前利润Operating expenses:营业费用:Research and development costs (R&D)研发费用 marketing expensesSelling expenses 销售费用Cost of revenues
3、 营业成本Selling Cost 销售成本Sales and marketing expenses Selling and marketing expenses 销售费用、或 销售及市场推广费用Selling and distribution costs 营销费用/行销费用General and administrative expenses 治理费用/一样及治理费用 Administrative expenses 治理费用Operating income (loss)营业利润/(亏损)Profit from operating activities营业利润/经营活动之利润Finance c
4、osts财务费用/财务成本Financial result 财务费用Finance income 财务收益Change in fair value of derivative liability associated with Series B convertible redeemable preference shares可转换可赎回优先股B相关衍生负债公允值变 动Loss on the derivative component of convertible bonds 可換股債券衍生工具之 損失Equity loss of affiliates 子公司权益缺失Government gran
5、t income 政府补助Other （expense） / income 其他收入/（费用）Loss before income taxes 税前缺失Income before taxes 税前利润Profit before tax 税前利润Income taxes 所得税taxes税项Current Income tax 当期所得税Deferred Income tax 递延所得税Interest income 利息收入Interest income net利息收入净额Profit for the period 本期利润Ordinary income 般所得、一般收益、通常收入Compre
6、hensive income综合收益、全面收益Net income净利润Net loss净缺失Net Margin净利率Income from continuing operations连续经营收益或连续经营部门营业收益Income from discontinued operations非连续经营收益或停业部门经营收益 extraordinary gain and loss 专门损益、专门损益Gain on trading securities 交易证券收益Net Profit attributable to Equity Holders of the Company 归属于本公司股东所 有
7、者的净利润Net income attributed to shareholders归属于母公司股东的净利润或股东应占 溢利（香港译法）Profit attributable to shareholders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）Minority interests少数股东权益/少数股东损益Change in fair value of exchangeable securities 可交换证券公允值变动Other comprehensive income Foreign currency translation adjustment 其 他综合利润一外汇折
8、算差异Comprehensive （loss） / income 综合利润（亏损）Gain on disposal of assets处分资产溢价收入Loss on disposal of assets 处分资产缺失Asset impairments 资产减值Gain on sale of assets出售资产利得Intersegment eliminations 公司内部冲销Dividends股息/股利/分红Deferred dividends 延派股利Net loss per share:每股亏损Earnings per share （EPS）每股收益Earnings per share
9、attributable to ordin aryequity holders of the pare nt 归属于 母公司股东持有者的每股收益-Basic 差不多-Diluted -稀释/摊薄（每股收益一样用稀释，净资产用摊薄）Diluted EPS稀释每股收益Basic EPS差不多每股收益Weighted average number of ordinary shares:力口权平均股数：-Basic 差不多-Diluted -稀释/摊薄Derivative financial instruments 侖了生金融工具Borrowings 借貸Earnings Per Share, exc
10、luding the （loss）gain on the derivative component of convertible bonds and exchange difference扣除可换股债券之衍生工具评估损 益及汇兑缺失后每股盈Historical Cost 历史成本Capital expenditures 资本支出revenues expenditure 收益支出Equity in earnings of affiliatesequity earnings of affiliates 子公司股权收益附属 公司股权收益联营公司股权收益equity in affiliates附属公司
11、权益Equity Earning股权收益、股本盈利Non-operating income 营业外收入Income taxes-current当期所得税或法人税、住民税及事业税等（日本公司用法）Income taxes-deferred递延所得税或法人税等调整项（日本公司用法）Income （loss） before in come taxes and min ority interest 所得税及少数股东权 益前利润（亏损）Equity in the income of investees釆权益法认列之投资收益Equity Compensation 权益酬劳Weighted average
12、number of shares outstanding 力口权平均流通股 treasury shares 库存股票Number of shares outstanding at the end of the period 期末流通股数 UEquity per share, attributable to equity holders of the Parent 归属于母公司所有 者的每股净资产Dividends per share每股股息、每股分红Cash flow from operations （CFFO）经营活动产生的现金流量Weighted average nu mber of co
13、mm on and comm on equivale nt shares outstanding：加权平均一般流通股及等同一般流通股Equity Compensation 权益酬劳Weighted Average Diluted Shares稀释每股收益加权平均值Gain on disposition of discontinued operations 非连续经营业务处置利得（收益）Loss on disposition of discontinued operations 非连续经营业务处置缺失 participation in profit 分红profit participation
14、capital 资本红利、资本分红profit sharing 分红Employee Profit Sharing 职员分红（红利）Dividends to shareholders 股东分红（红利）Average basic common shares outstanding 般股差不多平均数Average diluted common shares outstanding 般股稀释平均数Securities litigation expenses, net 证券诉讼净支岀Intersegment eliminations 部门间i肖减ROA (Returnon assets)资产回报率/资
15、产收益率ROE(Return on Equit)股东回报率/股本收益率(回报率)净资产收益率Equit ratio产权比率Current ration (times)流淌比率ROCE (Return on Capital Employed)资本酬劳率(回报率)或运营资本回报 率或权益资本收益率或股权收益率RNOA (Return on Net Operating Assets)净经营资产收益率(回报率)ROI (Return on Investment)投资回报率OA (Operating Assets)经营性资产OL (Operating Liabilites)经营性负债NBC(Net Bo
16、rrow Cost)净借债费用OI(Operating Income)经营收益NOA(Net Operating Assets)净经营性资产NFE(Net Financial Earnings)净金融收益NFO(Net Financial Owners)净金融负债FLEV(Financial leverage)财务杠杆OLLEV(Operating Liabilites leverage)经营负债杠杆CSE(Common Stock Equity) 一般股权益SPREAD差价RE(Residual Earning)剩余收益二、资产负债表balance sheet资产负债表aggregate b
17、alance sheet 合并资产负债表Assets资产Current assets 流淌资产Non-current assets 非流淌资产Interests in subsidiaries 附属公司权益Cash and cash equivalents现金及现金等价物Hong Kong listed investments, at fair value于香港上市的投资，以公允价值列 示Investment deposits 投资存款Designated loan 托付贷款Financial assets 金融资产Pledged deposits银行保证金/抵押存款Trade account
18、s receivable 应收账款Trade and bills receivables应收账款及应收票据Inventories存货/库存Prepayments and other receivables 预付款及其他应收款Prepayments, deposits and other receivables 预付账款、按金及其它应收款Total current assets流淌资产合计Tangible assets 有形资产Intangible assets 无形资产Investment properties 投资物业Goodwill 商誉Other intangible assets 其他
19、无形资产Available-for-sale investments 可供出售投资Prepayments for acquisition of properties 收购物业预付款项fair value公允价值Property, plant and equipment物业、厂房及设备或财产、厂房及设备或固定 资产Fixed Assets固定资产Plant Assets厂房资产Lease prepayments 预付租金Intangible assets 无形资产Deferred tax assets递延税/递延税项资产Total assets资产合计Liabilities 负债Current
20、liabilities 流淌负债Short-term bank loans 短期银行借款Current maturities of long-term bank loans 年内到期的长期银行借款Accounts and bills payable应对账款及应对票据Accrued expenses and other payables 预提费用及其他应对款Total current liabilities 流淌负债合计Lon g-term bank loa ns, less cur re nt maturities Deferred income Deferred tax liabilitie
21、s长期银行借款，减一年内到期的长期银行贷款Deferred income 递延收入Deferred tax liabilities 递延税Financial Net Debt 净金融负债Total liabilities 负债合计Commitments and contingencies资本承诺及或有负债三、股东权益Donated shares 捐赠股票Additional paid-in capital 资本公积Statutory reserves 法定公积Retained earnings 未分配利润Accumulated other comprehensiveincome 累积其他综合所
22、得Treasury shares 库存股票Total shareholders* equity 股东权益合计Equity股东权益、所有者权益、净资产Shareholder's Equitystockholder's Equityowner's Equity 股东权益、所有者权 益Total liabilities and shareholders* equity 负债和股东权益合计Capital and reserves attributable to the Company's equity holders 本公司权益 持有人应占资本及储备Issued cap
23、ital已发行股本Share capital 股本Reserves 储备Cash reserves现金储备Inerim dividend 中期股息Proposed dividend 拟派股息Proposed special dividend 拟派末期股息Proposed special dividend 拟派专门股息Proposed final special dividend 拟派末期专门股息Convertible bonds 可换股债券Shareholders* fund 股东资金四、现金流量表 STATEMENTS OF CASH FLOWSCash flow from operatin
24、g activities 经营活动产生的现金流Net cash provided by / (used in) operating activities 经营活动产生的现金流量 净额Net income /loss净利润或缺失Adjustme nts to rec on cile net loss to net cash provided by/(used in) operating activities :净利润之现金调整项：Depreciation and amortization 折旧及摊销Addition of bad debt expense 坏账增加数/(冲回数)Provision
25、 for obsolete inventories 存货预备Share-based compensation 股票薪酬Deferred income taxes 递延所得税Exchange loss汇兑缺失Loss of disposal of property,plant and equipment 处置固定资产缺失Changes in operating assets and liabilities:经营资产及负债的变化Trade accounts receivable 应收账款Inventories 存货Prepayments and other receivables 预付款及其他应收
26、款Accounts and bills payable应对账款及应对票据Accrued expenses and other payables 预提费用及其他应对款Net cash provided by / (used in) operating activities 经营活动产生/ (使用)的 现金Free cash flow自由现金流Cash flow from investing activities 投资活动产生的现金流Net cash used in investing activities投资活动产生的现金流量净额Purchases of property, plant and
27、equipment 购买固定资产Payment of lease prepayment 支付预付租金Purchases of intangible assets 购买无形资产Proceeds from disposal of property, plant and equipment 处置固定资产所得Government grants received 政府补助Equity in the income of investees釆权益法认列之投资收益Cash flow from financing activities 筹资活动产生的现金流Net cash provided by financi
28、ng activities筹资活动产生的现金流量净额Proceeds from borrowings 借款所得Repayment of borrowings 还款Decrease / (increase) in pledged deposits 银行保证金(增加)/ 减少Proceeds from issuance of capital stock 股本发行所得Net cash provided by financing activities 筹资活动产生的现金Effect of exchange rate changes on cash and cash equivalents 现金及现金等 价物的汇率变更的阻碍Net decrease in cash and cash equivalents现金及现金等价物的净(减少)/增 加Cash and cash equivalents at the beginning of period 期初现金及现金等价物Cash and cash equivalents at the end of period 期末现金及现金等价物 Investments (incl. financial assets)金融资产投资Investments in acquisitions 并购投资Net cash flow现金流量净额