财务报表各项目中英文对照.docx
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财务报表各项目中英文对照.docx
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财务报表各项目中英文对照
财务报表各项目中英文对照
一、损益表INCOMESTATEMENT
Aggregateincomestatement 归并损益表
OperatingResults 经营业绩
FINANCIALHIGHLIGHTS 财务摘要
Grossrevenues 总收入/毛收入
Netrevenues 销售收入/净收入
Sales 销售额
Turnover 营业额
Costofrevenues 销售本钱
Grossprofit 毛利润
Grossmargin 毛利率
Otherincomeandgain 其他收入及利得
EBITDA 息、税、折旧、摊销前利润(EBITDA)
EBITDAmarginEBITDA率
EBITA 息、税、摊销前利润
EBIT 息税前利润/营业利润
Operatingincome(loss) 营业利润/(亏损)
Operatingprofit 营业利润
Operatingmargin 营业利润率
EBITmarginEBIT率(营业利润率)
Profitbeforedisposalofinvestments 出售投资前利润
Operatingexpenses:
营业费用:
Researchanddevelopmentcosts (R&D) 研发费用
marketingexpensesSellingexpenses 销售费用
Costofrevenues 营业本钱
SellingCost 销售本钱
SalesandmarketingexpensesSellingandmarketingexpenses 销售费用、或销售及市场推行费用
Sellinganddistributioncosts 营销费用/行销费用
Generalandadministrativeexpenses 治理费用/一样及治理费用
Administrativeexpenses 治理费用
Operatingincome(loss) 营业利润/(亏损)
Profitfromoperatingactivities 营业利润/经营活动之利润
Financecosts 财务费用/财务本钱
Financialresult 财务费用
Financeincome 财务收益
ChangeinfairvalueofderivativeliabilityassociatedwithSeriesBconvertibleredeemablepreferenceshares 可转换可赎回优先股B相关衍生欠债公平值变更
Lossonthederivativecomponentofconvertiblebonds 可換股債券衍生工具之損失
Equitylossofaffiliates 子公司权益损失
Governmentgrantincome 政府补助
Other(expense)/income 其他收入/(费用)
Lossbeforeincometaxes 税前损失
Incomebeforetaxes 税前利润
Profitbeforetax 税前利润
Incometaxes 所得税
taxes 税项
CurrentIncometax 当期所得税
DeferredIncometax 递延所得税
Interestincome 利息收入
Interestincomenet 利息收入净额
Profitfortheperiod 本期利润
Ordinaryincome 一般所得、一般收益、通常收入
Comprehensiveincome 综合收益、全面收益
Netincome 净利润
Netloss 净损失
NetMargin 净利率
Incomefromcontinuingoperations 持续经营收益或持续经营部门营业收益
Incomefromdiscontinuedoperations 非持续经营收益或停业部门经营收益
extraordinarygainandloss 专门损益、超级损益
Gainontradingsecurities 交易证券收益
NetProfitattributabletoEquityHoldersoftheCompany 归属于本公司股东所有者的净利润
Netincomeattributedtoshareholders 归属于母公司股东的净利润或股东应占溢利(香港译法)
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
Changeinfairvalueofexchangeablesecurities 可互换证券公平值变更
Othercomprehensiveincome — Foreigncurrencytranslationadjustment 其他综合利润—外汇折算不同
Comprehensive(loss)/income 综合利润(亏损)
Gainondisposalofassets 处分资产溢价收入
Lossondisposalofassets 处分资产损失
Assetimpairments 资产减值
Gainonsaleofassets 出售资产利得
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(EPS) 每股收益
Earningspershareattributabletoordinaryequityholdersoftheparent 归属于母公司股东持有者的每股收益
-Basic -大体
-Diluted -稀释/摊薄(每股收益一样用稀释,净资产用摊薄)
DilutedEPS 稀释每股收益
BasicEPS 大体每股收益
Weightedaveragenumberofordinaryshares:
加权平均股数:
-Basic -大体
-Diluted -稀释/摊薄
Derivativefinancialinstruments 衍生金融工具
Borrowings 借貸
EarningsPerShare,excludingthe(loss)gainonthederivativecomponentofconvertiblebondsandexchangedifference 扣除可换股债券之衍生工具评估损益及汇兑损失后每股盈
HistoricalCost 历史本钱
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
Non-operatingincome 营业外收入
Incometaxes-current 当期所得税或法人税、住民税及事业税等(日本公司用法)
Incometaxes-deferred 递延所得税或法人税等调整项(日本公司用法)
Income(loss)beforeincometaxesandminorityinterest 所得税及少数股东权益前利润(亏损)
Equityintheincomeofinvestees 采权益法认列之投资收益
EquityCompensation 权益报酬
Weightedaveragenumberofsharesoutstanding 加权平均流通股
treasuryshares 库存股票
Numberofsharesoutstandingattheendoftheperiod 期末流通股数量
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
Weightedaveragenumberofcommonandcommonequivalentsharesoutstanding:
加权平均一般流通股及等同一般流通股
EquityCompensation 权益报酬
WeightedAverageDilutedShares 稀释每股收益加权平均值
Gainondispositionofdiscontinuedoperations 非持续经营业务处置利得(收益)
Lossondispositionofdiscontinuedoperations 非持续经营业务处置损失
participationinprofit 分红
profitparticipationcapital 资本盈利、资本分红
profitsharing 分红
EmployeeProfitSharing 员工分红(盈利)
Dividendstoshareholders 股东分红(盈利)
Averagebasiccommonsharesoutstanding 一般股大体平均数
Averagedilutedcommonsharesoutstanding 一般股稀释平均数
Securitieslitigationexpenses,net 证券诉讼净支出
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) 经营性欠债
NBC(NetBorrowCost) 净借债费用
OI(OperatingIncome) 经营收益
NOA(NetOperatingAssets) 净经营性资产
NFE(NetFinancialEarnings) 净金融收益
NFO(NetFinancialOwners) 净金融欠债
FLEV(Financialleverage) 财务杠杆
OLLEV(OperatingLiabilitesleverage) 经营欠债杠杆
CSE(CommonStockEquity) 一般股权益
SPREAD 差价
RE(ResidualEarning) 剩余收益
二、资产欠债表
balancesheet 资产欠债表
aggregatebalancesheet 归并资产欠债表
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,以公平价值列示
Investmentdeposits 投资存款
Designatedloan 委托贷款
Financialassets 金融资产
Pledgeddeposits 银行保证金 /抵押存款
Tradeaccountsreceivable 应收账款
Tradeandbillsreceivables 应收账款及应收单据
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
Tangibleassets 有形资产
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 公平价值
Property,plantandequipment 物业、厂房及设备或财产、厂房及设备或固定资产
FixedAssets 固定资产
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
Liabilities 欠债
Currentliabilities 流动欠债
Short-termbankloans 短时间银行借款
Currentmaturitiesoflong-termbankloans 一年内到期的长期银行借款
Accountsandbillspayable 应付账款及应付单据
Accruedexpensesandotherpayables 预提费用及其他应付款
Totalcurrentliabilities 流动欠债合计
Long-termbankloans,lesscurrentmaturitiesDeferredincomeDeferredtaxliabilities 长期银行借款,减一年内到期的长期银行贷款
Deferredincome 递延收入
Deferredtaxliabilities 递延税
FinancialNetDebt 净金融欠债
Totalliabilities 欠债合计
Commitmentsandcontingencies 资本许诺及或有欠债
三、股东权益
Donatedshares 捐赠股票
Additionalpaid-incapital 资本公积
Statutoryreserves 法定公积
Retainedearnings 未分派利润
Accumulatedothercomprehensiveincome 积存其他综合所得
Treasuryshares 库存股票
Totalshareholders’ equity 股东权益合计
Equity 股东权益、所有者权益、净资产
Shareholder’sEquityStockholder'sEquityOwner 39;sEquity 股东权益、所有者权益
Totalliabilitiesandshareholders’ equity 欠债和股东权益合计
CapitalandreservesattributabletotheCompany’sequityholders
本公司权益持有人应占资本及储蓄
Issuedcapital 已发行股本
Sharecapital 股本
Reserves 储蓄
Cashreserves 现金储蓄
Inerimdividend 中期股息
Proposeddividend 拟派股息
Proposedspecialdividend 拟派末期股息
Proposedspecialdividend 拟派专门股息
Proposedfinalspecialdividend 拟派末期专门股息
Convertiblebonds 可换股债券
Shareholders’ fund 股东资金
四、现金流量表STATEMENTSOFCASHFLOWS
Cashflowfromoperatingactivities 经营活动产生的现金流
Netcashprovidedby/(usedin)operatingactivities 经营活动产生的现金流量净额
Netincome/loss 净利润或损失
Adjustmentstoreconcilenetlosstonetcashprovidedby/(usedin)operatingactivities:
净利润之现金调整项:
Depreciationandamortization 折旧及摊销
Additionofbaddebtexpense 坏账增加数/(冲回数)
Provisionforobsoleteinventories 存货预备
Share-basedcompensation 股票薪酬
Deferredincometaxes 递延所得税
Exchangeloss 汇兑损失
Lossofdisposalofproperty,plantandequipment 处置固定资产损失
Changesinoperatingassetsandliabilities:
经营资产及欠债的转变
Tradeaccountsreceivable 应收账款
Inventories 存货
Prepaymentsandotherreceivables 预付款及其他应收款
Accountsandbillspayable 应付账款及应付单据
Accruedexpensesandotherpayables 预提费用及其他应付款
Netcashprovidedby/(usedin)operatingactivities 经营活动产生/(利用)的现金
Freecashflow 自由现金流
Cashflowfrominvestingactivities 投资活动产生的现金流
Netcashusedininvestingactivities 投资活动产生的现金流量净额
Purchasesofproperty,plantandequipment 购买固定资产
Paymentofleaseprepayment 支付预付租金
Purchasesofintangibleassets 购买无形资产
Proceedsfromdisposalofproperty,plantandequipment 处置固定资产所得
Governmentgrantsreceived 政府补助
Equityintheincomeofinvestees 采权益法认列之投资收益
Cashflowfromfinancingactivities 筹资活动产生的现金流
Netcashprovidedbyfinancingactivities 筹资活动产生的现金流量净额
Proceedsfromborrowings 借款所得
Repaymentofborrowings 还款
Decrease/(increase)inpledgeddeposits 银行保证金(增加)/ 减少
Proceedsfromissuanceofcapitalstock 股本发行所得
Netcashprovidedbyfinancingactivities 筹资活动产生的现金
Effectofexchangeratechangesoncashandcashequivalents 现金及现金等价物的汇率变更的阻碍
Netdecreaseincashandcashequivalents 现金及现金等价物的净(减少)/ 增加
Cashandcashequivalentsatthebeginningofperiod 期初现金及现金等价物
Cashandcashequivalentsattheendofperiod 期末现金及现金等价物
Investments (incl.financialassets) 金融资产投资
Investmentsinacquisitions 并购投资
Netcashflow 现金流量净额
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