國際企業(yè)會計術(shù)語中英文對照

1、國際企業(yè)會計術(shù)語中英文對照一、損益表 INCOME STATEMENTAggregate income statement 合并損益表Operating Results 經(jīng)營業(yè)績FINANCIAL HIGHLIGHTS 財務(wù)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(yè)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(yè)利潤Operating income (loss)營業(yè)利潤/(虧損)Operating profit營業(yè)利潤Operating margin營業(yè)利潤率EBIT margin EBIT率(營業(yè)利潤率)Profit before disposal of investments出售投資前利潤Operating expenses:營業(yè)費(fèi)用:Research and development costs (R&D)研發(fā)費(fèi)用 marketing expensesSelling expenses 銷售費(fèi)用Cost of revenues

3、 營業(yè)成本Selling Cost 銷售成本Sales and marketing expenses Selling and marketing expenses 銷售費(fèi)用、或 銷售及市場推廣費(fèi)用Selling and distribution costs 營銷費(fèi)用/行銷費(fèi)用General and administrative expenses 治理費(fèi)用/一樣及治理費(fèi)用 Administrative expenses 治理費(fèi)用Operating income (loss)營業(yè)利潤/(虧損)Profit from operating activities營業(yè)利潤/經(jīng)營活動之利潤Finance c

4、osts財務(wù)費(fèi)用/財務(wù)成本Financial result 財務(wù)費(fèi)用Finance income 財務(wù)收益Change in fair value of derivative liability associated with Series B convertible redeemable preference shares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(quán)益缺失Government gran

5、t income 政府補(bǔ)助Other （expense） / income 其他收入/（費(fèi)用）Loss before income taxes 稅前缺失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(dāng)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 般所得、一般收益、通常收入Compre

6、hensive income綜合收益、全面收益Net income凈利潤Net loss凈缺失Net Margin凈利率Income from continuing operations連續(xù)經(jīng)營收益或連續(xù)經(jīng)營部門營業(yè)收益Income from discontinued operations非連續(xù)經(jīng)營收益或停業(yè)部門經(jīng)營收益 extraordinary gain and loss 專門損益、專門損益Gain on trading securities 交易證券收益Net Profit attributable to Equity Holders of the Company 歸屬于本公司股東所 有

7、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(yīng)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(yīng) 占溢利（香港譯法）Minority interests少數(shù)股東權(quán)益/少數(shù)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 adjustment 其 他綜合利潤一外匯折

8、算差異Comprehensive （loss） / income 綜合利潤（虧損）Gain on disposal of assets處分資產(chǎn)溢價收入Loss on disposal of assets 處分資產(chǎn)缺失Asset impairments 資產(chǎn)減值Gain on sale of assets出售資產(chǎn)利得Intersegment eliminations 公司內(nèi)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）每股收益Earnings per share

9、attributable to ordin aryequity holders of the pare nt 歸屬于 母公司股東持有者的每股收益-Basic 差不多-Diluted -稀釋/攤薄（每股收益一樣用稀釋，凈資產(chǎn)用攤薄）Diluted EPS稀釋每股收益Basic EPS差不多每股收益Weighted average number of ordinary shares:力口權(quán)平均股數(shù)：-Basic 差不多-Diluted -稀釋/攤薄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扣除可換股債券之衍生工具評估損 益及匯兌缺失后每股盈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(quán)收益附屬 公司股權(quán)收益聯(lián)營公司股權(quán)收益equity in affiliates附屬公司

11、權(quán)益Equity Earning股權(quán)收益、股本盈利Non-operating income 營業(yè)外收入Income taxes-current當(dāng)期所得稅或法人稅、住民稅及事業(yè)稅等（日本公司用法）Income taxes-deferred遞延所得稅或法人稅等調(diào)整項（日本公司用法）Income （loss） before in come taxes and min ority interest 所得稅及少數(shù)股東權(quán) 益前利潤（虧損）Equity in the income of investees釆權(quán)益法認(rèn)列之投資收益Equity Compensation 權(quán)益酬勞Weighted average

12、number of shares outstanding 力口權(quán)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(shù) UEquity per share, attributable to equity holders of the Parent 歸屬于母公司所有 者的每股凈資產(chǎn)Dividends per share每股股息、每股分紅Cash flow from operations （CFFO）經(jīng)營活動產(chǎn)生的現(xiàn)金流量Weighted average nu mber of co

13、mm on and comm on equivale nt shares outstanding：加權(quán)平均一般流通股及等同一般流通股Equity Compensation 權(quán)益酬勞Weighted Average Diluted Shares稀釋每股收益加權(quán)平均值Gain on disposition of discontinued operations 非連續(xù)經(jīng)營業(yè)務(wù)處置利得（收益）Loss on disposition of discontinued operations 非連續(xù)經(jīng)營業(yè)務(wù)處置缺失 participation in profit 分紅profit participation

14、capital 資本紅利、資本分紅profit sharing 分紅Employee Profit Sharing 職員分紅（紅利）Dividends to shareholders 股東分紅（紅利）Average basic common shares outstanding 般股差不多平均數(shù)Average diluted common shares outstanding 般股稀釋平均數(shù)Securities litigation expenses, net 證券訴訟凈支岀Intersegment eliminations 部門間i肖減ROA (Returnon assets)資產(chǎn)回報率/資

15、產(chǎn)收益率ROE(Return on Equit)股東回報率/股本收益率(回報率)凈資產(chǎn)收益率Equit ratio產(chǎn)權(quán)比率Current ration (times)流淌比率ROCE (Return on Capital Employed)資本酬勞率(回報率)或運(yùn)營資本回報 率或權(quán)益資本收益率或股權(quán)收益率RNOA (Return on Net Operating Assets)凈經(jīng)營資產(chǎn)收益率(回報率)ROI (Return on Investment)投資回報率OA (Operating Assets)經(jīng)營性資產(chǎn)OL (Operating Liabilites)經(jīng)營性負(fù)債NBC(Net Bo

16、rrow Cost)凈借債費(fèi)用OI(Operating Income)經(jīng)營收益NOA(Net Operating Assets)凈經(jīng)營性資產(chǎn)NFE(Net Financial Earnings)凈金融收益NFO(Net Financial Owners)凈金融負(fù)債FLEV(Financial leverage)財務(wù)杠桿OLLEV(Operating Liabilites leverage)經(jīng)營負(fù)債杠桿CSE(Common Stock Equity) 一般股權(quán)益SPREAD差價RE(Residual Earning)剩余收益二、資產(chǎn)負(fù)債表balance sheet資產(chǎn)負(fù)債表aggregate b

17、alance sheet 合并資產(chǎn)負(fù)債表Assets資產(chǎn)Current assets 流淌資產(chǎn)Non-current assets 非流淌資產(chǎn)Interests in subsidiaries 附屬公司權(quán)益Cash and cash equivalents現(xiàn)金及現(xiàn)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 托付貸款Financial assets 金融資產(chǎn)Pledged deposits銀行保證金/抵押存款Trade account

18、s receivable 應(yīng)收賬款Trade and bills receivables應(yīng)收賬款及應(yīng)收票據(jù)Inventories存貨/庫存Prepayments and other receivables 預(yù)付款及其他應(yīng)收款Prepayments, deposits and other receivables 預(yù)付賬款、按金及其它應(yīng)收款Total current assets流淌資產(chǎn)合計Tangible assets 有形資產(chǎn)Intangible assets 無形資產(chǎn)Investment properties 投資物業(yè)Goodwill 商譽(yù)Other intangible assets 其他

19、無形資產(chǎn)Available-for-sale investments 可供出售投資Prepayments for acquisition of properties 收購物業(yè)預(yù)付款項fair value公允價值Property, plant and equipment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)Fixed Assets固定資產(chǎn)Plant Assets廠房資產(chǎn)Lease prepayments 預(yù)付租金Intangible assets 無形資產(chǎn)Deferred tax assets遞延稅/遞延稅項資產(chǎn)Total assets資產(chǎn)合計Liabilities 負(fù)債Current

20、liabilities 流淌負(fù)債Short-term bank loans 短期銀行借款Current maturities of long-term bank loans 年內(nèi)到期的長期銀行借款A(yù)ccounts and bills payable應(yīng)對賬款及應(yīng)對票據(jù)Accrued expenses and other payables 預(yù)提費(fèi)用及其他應(yīng)對款Total current liabilities 流淌負(fù)債合計Lon g-term bank loa ns, less cur re nt maturities Deferred income Deferred tax liabilitie

21、s長期銀行借款，減一年內(nèi)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(fù)債Total liabilities 負(fù)債合計Commitments and contingencies資本承諾及或有負(fù)債三、股東權(quán)益Donated shares 捐贈股票Additional paid-in capital 資本公積Statutory reserves 法定公積Retained earnings 未分配利潤Accumulated other comprehensiveincome 累積其他綜合所

22、得Treasury shares 庫存股票Total shareholders* equity 股東權(quán)益合計Equity股東權(quán)益、所有者權(quán)益、凈資產(chǎn)Shareholder's Equitystockholder's Equityowner's Equity 股東權(quán)益、所有者權(quán) 益Total liabilities and shareholders* equity 負(fù)債和股東權(quán)益合計Capital and reserves attributable to the Company's equity holders 本公司權(quán)益 持有人應(yīng)占資本及儲備Issued cap

23、ital已發(fā)行股本Share capital 股本Reserves 儲備Cash reserves現(xiàn)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 擬派專門股息Proposed final special dividend 擬派末期專門股息Convertible bonds 可換股債券Shareholders* fund 股東資金四、現(xiàn)金流量表 STATEMENTS OF CASH FLOWSCash flow from operatin

24、g activities 經(jīng)營活動產(chǎn)生的現(xiàn)金流Net cash provided by / (used in) operating activities 經(jīng)營活動產(chǎn)生的現(xiàn)金流量 凈額Net income /loss凈利潤或缺失Adjustme nts to rec on cile net loss to net cash provided by/(used in) operating activities :凈利潤之現(xiàn)金調(diào)整項：Depreciation and amortization 折舊及攤銷Addition of bad debt expense 壞賬增加數(shù)/(沖回數(shù))Provision

25、 for obsolete inventories 存貨預(yù)備Share-based compensation 股票薪酬Deferred income taxes 遞延所得稅Exchange loss匯兌缺失Loss of disposal of property,plant and equipment 處置固定資產(chǎn)缺失Changes in operating assets and liabilities:經(jīng)營資產(chǎn)及負(fù)債的變化Trade accounts receivable 應(yīng)收賬款I(lǐng)nventories 存貨Prepayments and other receivables 預(yù)付款及其他應(yīng)收

26、款A(yù)ccounts and bills payable應(yīng)對賬款及應(yīng)對票據(jù)Accrued expenses and other payables 預(yù)提費(fèi)用及其他應(yīng)對款Net cash provided by / (used in) operating activities 經(jīng)營活動產(chǎn)生/ (使用)的 現(xiàn)金Free cash flow自由現(xiàn)金流Cash flow from investing activities 投資活動產(chǎn)生的現(xiàn)金流Net cash used in investing activities投資活動產(chǎn)生的現(xiàn)金流量凈額Purchases of property, plant and equipment 購買固定資產(chǎn)