會計(jì)報表術(shù)語中英文對照

會計(jì)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

財務(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

息、稅、折舊、攤銷前利潤（EBITDA）EBITDAmargin

EBITDA率EBITA

息、稅、攤銷前利潤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

出售投資前利潤Operatingexpenses:

營業(yè)費(fèi)用：Researchanddevelopmentcosts（R&D）

研發(fā)費(fèi)用marketingexpensesSellingexpenses

銷售費(fèi)用Costofrevenues

營業(yè)成本SellingCost

銷售成本SalesandmarketingexpensesSellingandmarketingexpenses

銷售費(fèi)用、或銷售及市場推廣費(fèi)用Sellinganddistributioncosts

營銷費(fèi)用/行銷費(fèi)用Generalandadministrativeexpenses

管理費(fèi)用/一般及管理費(fèi)用Administrativeexpenses

管理費(fèi)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(fèi)用/財務(wù)成本Financialresult

財務(wù)費(fèi)用Financeincome

財務(wù)收益ChangeinfairvalueofderivativeliabilityassociatedwithSeriesBconvertibleredeemablepreferenceshares

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Lossonthederivativecomponentofconvertiblebonds

可換股債券衍生工具之損失Equitylossofaffiliates

子公司權(quán)益損失Governmentgrantincome

政府補(bǔ)助Other(expense)/income

其他收入/（費(fèi)用）Lossbeforeincometaxes

稅前損失Incomebeforetaxes

稅前利潤Profitbeforetax

稅前利潤Incometaxes

所得稅taxes

稅項(xiàng)CurrentIncometax

當(dāng)期所得稅DeferredIncometax

遞延所得稅Interestincome

利息收入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

特別損益、非常損益Gainontradingsecurities

交易證券收益NetProfitattributabletoEquityHoldersoftheCompany

歸屬于本公司股東所有者的凈利潤Netincomeattributedtoshareholders

歸屬于母公司股東的凈利潤或股東應(yīng)占溢利（香港譯法）Profitattributabletoshareholders

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）Minorityinterests

少數(shù)股東權(quán)益/少數(shù)股東損益Changeinfairvalueofexchangeablesecurities

可交換證券公允值變動Othercomprehensiveincome—Foreigncurrencytranslationadjustment

其他綜合利潤—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/股利/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-Diluted

-稀釋/攤?。抗墒找嬉话阌孟♂?，凈資產(chǎn)用攤?。〥ilutedEPS

稀釋每股收益BasicEPS

基本每股收益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(yù)付租金Intangibleassets

無形資產(chǎn)Deferredtaxassets

遞延稅/遞延稅項(xiàng)資產(chǎn)Totalassets

資產(chǎn)合計(jì)

Liabilities

負(fù)債Currentliabilities

流動負(fù)債Short-termbankloans

短期銀行借款Currentmaturitiesoflong-termbankloans

一年內(nèi)到期的長期銀行借款A(yù)ccountsandbillspayable

應(yīng)付賬款及應(yīng)付票據(jù)Accruedexpensesandotherpayables

預(yù)提費(fèi)用及其他應(yīng)付款Totalcurrentliabilities

流動負(fù)債合計(jì)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(fù)債Totalliabilities

負(fù)債合計(jì)Commitmentsandcontingencies

資本承諾及或有負(fù)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Totalshareholders’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)Shareholder’sEquityStockholder'sEquityOwner'sEquity

股東權(quán)益、所有者權(quán)益Totalliabilitiesandshareholders’equity

負(fù)債和股東權(quán)益合計(jì)CapitalandreservesattributabletotheCompany’sequityholders

本公司權(quán)益持有人應(yīng)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Proposeddividend

擬派股息Proposedspecialdividend

擬派末期股息Proposedspecialdividend

擬派特別股息Proposedfinalspecialdividend

擬派末期特別股息Convertiblebonds

可換股債券Shareholders’fund

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)operatingactivities:

凈利潤之現(xiàn)金調(diào)整項(xiàng)：Depreciationandamortization

折舊及攤銷Additionofbaddebtexpense

壞賬增加數(shù)/（沖回數(shù)）Provisionforobsoleteinventories

存貨準(zhǔn)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(fù)債的變化Tradeaccountsreceivable

應(yīng)收賬款I(lǐng)nventories

存貨Prepaymentsandotherreceivables

預(yù)付款及其他應(yīng)收款A(yù)ccountsandbillspayable

應(yīng)付賬款及應(yīng)付票據(jù)Accruedexpensesandotherpayables

預(yù)提費(fèi)用及其他應(yīng)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,plantandequipment

購買固定資產(chǎn)Paymentofleaseprepayment

支付預(yù)付租金Purchasesofintangibleassets

購買無形資產(chǎn)Proceedsfromdisposalofproperty,plantandequipment

處置固定資產(chǎn)所得Governmentgrantsreceived

政府補(bǔ)助Equityintheincomeofinvestees

采權(quán)益法認(rèn)列之投資收益Cashflowfromfinancingactivities

籌資活動產(chǎn)生的現(xiàn)金流Netcashprovidedbyfinancingactivities

籌資活動產(chǎn)生的現(xiàn)金流量凈額Proceedsfromborrowings

借款所得Repaymentofborrowings

還款Decrease/(increase)inpledgeddeposits

銀行保證金（增加）/減少Proceedsfromissuanceofcapitalstock

股本發(fā)行所得Netcashprovidedbyfinancingactivities

籌資活動產(chǎn)生的現(xiàn)金

Effectofexchangeratechangesoncashandcashequivalents

現(xiàn)金及現(xiàn)