会计报表术语中英文对照.docx

会计报表术语中英文对照一、损益表INCOMESTATEMENTOperatingResults经营业绩Grossrevenues总U^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EBITDA息、税、折旧、摊销前利润（EBITDAEBITDAmarginEBITDApEBITA息、税、摊销前利润EBIT息税前利润/营业利润Operatingprofit营业利润Operatingmargin营业利J润率EBITmarginEBI择（营业利润率）Profitbeforedisposalofinvestments出售投资前禾润Operatingexpenses:营业费用：Researchanddevelopmentcosts（R&D）研发费用marketingexpensesSellingexpenses!售费用i / iiCostofrevenues营业成本SellingCost销售成本SalesandmarketingexpensesSellingandmarketingexpenses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ChangeinfairvalueofderivativeliabilityassociatedwithSeriesBconvertibleredeemablepreferenceshares可转换可赎回优先股B相关衍生负债公允值变动Equitylossofaffiliates子公司权益损失Profitbeforetax税前利润taxes税项Profitfortheperiod本期利润Netloss净损失NetMargin净利率extraordinarygainand10ss特另U损益、三营常损益Gainontradingsecurities交易证券收益NetProfitattributabletoEquityHoldersoftheCompany归属于本公司股东所有者的净利润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ChangeinfairvalueofexchangeablesecuritiesCT交换证券公允值变动Gainondisposalofasset呦分资产溢价收入Lossondisposalofasset处分资产损失Assetimpairments资产减值Gainonsaleofassets^售资产利得Intersegmenteliminations公司内部冲销Dividends股息/股利/分红Deferreddividends延派股利Netlosspershare:每股亏损Earningspershare（EP9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）DilutedEPSW释每股收益BasicEP逛本每股收益Weightedaveragenumberofordinaryshares:力口权平均股数：-Basic-基本# / 11-Diluted-稀释/摊薄Derivativefinancialinstruments彳泞生金融工具Borrowings借UHistoricalCost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附属公司权益EquityEarning股权收益、股本盈利EquityCompensation权益报酬Weightedaveragenumberofsharesoutstanding力口权平均流通股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EquityCompensation权益报酬WeightedAverageDilutedShare端释每股收益加权平均值Gainondispositionofdiscontinuedoperations三营持续经营业务处置禾U得（收益）LossondispositionofdiscontinuedoperationsmE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)Securitieslitigationexpenses,netffi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)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(NetBorrowCostX争借债费用NOA(NetOperatingAssets》争经营性资产NFE(NetFinancialEarnings/金融收益# / 11NFO(NetFinancialOwners)争金融负债FLEV(Financialleverage^^务杠杆OLLEV(OperatingLiabilitesleverage)!营负债杠杆CSE(CommonStockEquity)O!股权益SPREA医价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于香港上市的投资，以公允价值列示Investmentdeposits投资存款Designatedloan委托贷款Financialassetsit融资产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Inventories存货/库存Prepaymentsandotherreceivables预付款及其他应收款Prepayments,depositsandotherreceivables预付账款、按金及其它应收款Totalcurrentassets流动资产合计TangibleassetsW形资产Intangibleassets无形资产Investmentproperties投资物业Goodwill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FixedAsset姻定资产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# / 11Liabilities负债Currentliabilities流动负债Short-termbankloans短期银行借款Currentmaturitiesoflong-termbankloans一年内至^期的长期银行借款Accountsandbillspayable应付账款及应付票据Accruedexpensesandotherpayable颜提费用及其他应付款Totalcurrentliabilities流动负债合计Deferredtaxliabilities递延税FinancialNetDebt净金融负债Totalliabilities负债合计Commitmentsandcontingencies资本承诺及或有负债三、股东权益Donatedshares捐赠股票Additionalpaid-incapital资本公积Statutoryreserves法定公积Retainedearnings未分配利J润Treasuryshares库存股票Totalshareholders'胺南棘益合计Equity股东权益、所有者权益、净资产Shareholder,sEquitystockholder'sEquityOwner'sEqufty东权益、所有者权出Totalliabilitiesandshareholders负债和腌qut溢合计CapitalandreservesattributabletotheCompany'杳eqUJtyholders持有人应占资本及储备Issuedcapital已发行股本Sharecapital股本Reserves储备Cashreserves^金储备Inerimdividend中期股息Proposeddividend拟派股息Proposedspecialdivide。