財(cái)務(wù)報(bào)表各項(xiàng)目中英文對照

1、財(cái)務(wù)報(bào)表各項(xiàng)目中英文對照一、損益表 INCOME STATEMENTAggregate income statement合并損益表Operating Results經(jīng)營業(yè)績FINANCIAL HIGHLIGHTS財(cái)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 EBI

2、TDA 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 reven

3、ues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管理費(fèi)用 / 一般及管理費(fèi)用Administrative expenses管理費(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(dòng)之利潤Finan

4、ce costs 財(cái)務(wù)費(fèi)用 / 財(cái)務(wù)成本Financial result財(cái)務(wù)費(fèi)用Finance income財(cái)務(wù)收益Change in fair value of derivative liability associated with Series Bconvertible 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(dòng)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)益損失Government gr

5、ant income政府補(bǔ)助Other (expense) / income其他收入 / （費(fèi)用）Loss 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(xiàng)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普通所得、普通收益、通常收入Comprehensi

6、ve 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(xù)經(jīng)營收益或連續(xù)經(jīng)營部門營業(yè)收益Income from discontinued operations非持續(xù)經(jīng)營收益或停業(yè)部門經(jīng)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 Company歸屬于本公司股東所有者的凈利潤N

7、et 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(dòng)Other comprehensive income Foreign currency translation adjustment其他綜合利潤外匯折算差異Compreh

8、ensive (loss) / income綜合利潤 ( 虧損 )Gain on disposal of assets處分資產(chǎn)溢價(jià)收入Loss on disposal of assets處分資產(chǎn)損失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 attribu

9、table 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?。抗墒找嬉话阌孟♂?，凈資產(chǎn)用攤?。〥iluted EPS稀釋每股收益Basic EPS基本每股收益Weighted average number of ordinary shares:加權(quán)平均股數(shù)：-Basic -基本-Diluted-稀釋/ 攤薄Derivative financial instruments衍生金融工具Borrowings借貸Earnings Per Share, excluding the (los

10、s)gain on the derivative componentof 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(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附屬公司權(quán)益Equity Earning股權(quán)收益、股

11、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(xiàng)（日本公司用法）Income (loss) before income taxes and minority interest所得稅及少數(shù)股東權(quán)益前利潤（虧損）Equity in the income of investees采權(quán)益法認(rèn)列之投資收益Equity Compensation權(quán)益報(bào)酬Weighted average number of shares outstandin

12、g加權(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)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(chǎn)Dividends per share每股股息、每股分紅Cash flow from operations（ CFFO） 經(jīng)營活動(dòng)產(chǎn)生的現(xiàn)金流量Weighted average number of common and common equivalent shares o

13、utstanding ： 加權(quán)平均普通流通股及等同普通流通股Equity Compensation權(quán)益報(bào)酬Weighted Average Diluted Shares稀釋每股收益加權(quán)平均值Gain on disposition of discontinued operations非持續(xù)經(jīng)營業(yè)務(wù)處置利得（收益）Loss on disposition of discontinued operations非持續(xù)經(jīng)營業(yè)務(wù)處置損失participation in profit分紅profit participation capital資本紅利、資本分紅profit sharing分紅Employee

14、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(shù)Average diluted common shares outstanding普通股稀釋平均數(shù)Securities litigation expenses, net證券訴訟凈支出Intersegment eliminations部門間消減ROA（ Return on assets） 資產(chǎn)回報(bào)率 / 資產(chǎn)收益率ROE(Return on Equit)股東回報(bào)率 / 股本收益率 ( 回報(bào)率 )

15、 凈資產(chǎn)收益率Equit ratio產(chǎn)權(quán)比率Current ration (times)流動(dòng)比率ROCE（Return on Capital Employed） 資本報(bào)酬率（回報(bào)率）或運(yùn)營資本回報(bào)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(bào)率）ROI（ Return on Investment） 投資回報(bào)率OA（Operating Assets） 經(jīng)營性資產(chǎn)OL（Operating Liabilites） 經(jīng)營性負(fù)債NBC(Net Borrow Cost)凈借債費(fèi)用OI(Operating Income)經(jīng)營收益

16、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(cái)務(wù)杠桿OLLEV(Operating Liabilites leverage)經(jīng)營負(fù)債杠桿CSE(Common Stock Equity)普通股權(quán)益SPREAD差價(jià)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 balance sheet合并資產(chǎn)負(fù)債表Assets 資產(chǎn)Current asse

17、ts流動(dòng)資產(chǎn)Non-current assets非流動(dòng)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(jià)物Hong Kong listed investments, at fair value于香港上市的投資，以公允價(jià)值列示Investment deposits投資存款Designated loan委托貸款Financial assets金融資產(chǎn)Pledged deposits銀行保證金 / 抵押存款Trade accounts receivable應(yīng)收賬款Trade and bills receivables應(yīng)收

18、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流動(dòng)資產(chǎn)合計(jì)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其他無形資產(chǎn)Available-for-sale investments可供出售投資Prepayments

19、 for acquisition of properties收購物業(yè)預(yù)付款項(xiàng)fair value公允價(jià)值Property, plant and equipment物業(yè)、廠房及設(shè)備或財(cái)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(xiàng)資產(chǎn)Total assets資產(chǎn)合計(jì)Liabilities負(fù)債Current liabilities流動(dòng)負(fù)債Short-term bank loans短期銀行借款Current matur

20、ities of long-term bank loans一年內(nèi)到期的長期銀行借款A(yù)ccounts and bills payable應(yīng)付賬款及應(yīng)付票據(jù)Accrued expenses and other payables預(yù)提費(fèi)用及其他應(yīng)付款Total current liabilities流動(dòng)負(fù)債合計(jì)Long-term bank loans, less current maturities Deferred income Deferredtax liabilities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

21、遞延稅Financial Net Debt凈金融負(fù)債Total liabilities負(fù)債合計(jì)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累積其他綜合所得Treasury shares庫存股票Total shareholders equity股東權(quán)益合計(jì)Equity 股東權(quán)益、所有者權(quán)益、凈資產(chǎn)S

22、hareholder 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(jì)Capital and reserves attributable to the Companys equity holders本公司權(quán)益持有人應(yīng)占資本及儲備Issued capital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

23、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Shareholders fund 股東資金四、現(xiàn)金流量表 STATEMENTS OF CASH FLOWSCash flow from operating activities經(jīng)營活動(dòng)產(chǎn)生的現(xiàn)金流Net cash provided by / (used in) operating activities經(jīng)營活動(dòng)產(chǎn)生的現(xiàn)金流量凈額Net income

24、 /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(xiàn)金調(diào)整項(xiàng)：Depreciation and amortization折舊及攤銷Addition of bad debt expense壞賬增加數(shù) / （沖回?cái)?shù)）Provision for obsolete inventories存貨準(zhǔn)備Share-based compensation股票薪酬Deferred income taxes遞延所得稅Exchange loss匯兌損失Loss o

25、f disposal of property,plant and equipment處置固定資產(chǎn)損失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)收款A(yù)ccounts and bills payable應(yīng)付賬款及應(yīng)付票據(jù)Accrued expenses and other payables預(yù)提費(fèi)用及其他應(yīng)付款Net cash provided by / (used in) operating activities經(jīng)營活動(dòng)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(dòng)產(chǎn)生的現(xiàn)金流Net cash used in investing activities投資活動(dòng)產(chǎn)生的現(xiàn)金流量凈額Purchases of property, plant and equipment購買固定資產(chǎn)