会计报表术语中英文对照.docx
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会计报表术语中英文对照.docx
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会计报表术语中英文对照
会计报表术语中英文对照
一、损益表INCOMESTATEMENT
Aggregateincomestatement?
合并损益表
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?
销售成本
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)
EBITDAmargin?
EBITDA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
EBITmargin?
EBIT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?
营业成本
SellingCost?
销售成本
SalesandmarketingexpensesSellingandmarketingexpenses?
销售费用、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
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/财务成本
Financialresult?
财务费用
Financeincome?
财务收益
ChangeinfairvalueofderivativeliabilityassociatedwithSeriesBconvertibleredeemablepreferenceshares?
可转换可赎回优先股B相关衍生负债公允值变动
Lossonthederivativecomponentofconvertiblebonds?
可换股债券衍生工具之损失
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?
普通所得、普通收益、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?
持续经营收益或连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?
特别损益、非常损益
Gainontradingsecurities?
交易证券收益
NetProfitattributabletoEquityHoldersoftheCompany?
归属于本公司股东所有者的净利润
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?
可交换证券公允值变动
Othercomprehensiveincome—Foreigncurrencytranslationadjustment?
其他综合利润—外汇折算差异
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?
-基本
-Diluted?
-稀释/摊薄(每股收益一般用稀释,净资产用摊薄)
DilutedEPS?
稀释每股收益
BasicEPS?
基本每股收益
Weightedaveragenumberofordinaryshares:
?
加权平均股数:
-Basic?
-基本
-Diluted?
-稀释/摊薄
Derivativefinancialinstruments?
衍生金融工具
Borrowings?
借贷
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
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
Weightedaveragenumberofcommonandcommonequivalentsharesoutstanding:
?
加权平均普通流通股及等同普通流通股
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?
资本红利、资本分红
profitsharing?
分红
EmployeeProfitSharing?
员工分红(红利)
Dividendstoshareholders?
股东分红(红利)
Averagebasiccommonsharesoutstanding?
普通股基本平均数
Averagedilutedcommonsharesoutstanding?
普通股稀释平均数
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)?
经营性负债
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)?
净金融负债
FLEV(Financialleverage)?
财务杠杆
OLLEV(OperatingLiabilitesleverage)?
经营负债杠杆
CSE(CommonStockEquity)?
普通股权益
SPREAD?
差价
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
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
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
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?
负债
Currentliabilities?
流动负债
Short-termbankloans?
短期银行借款
Currentmaturitiesoflong-termbankloans?
一年内到期的长期银行借款
Accountsandbillspayable?
应付账款及应付票据
Accruedexpensesandotherpayables?
预提费用及其他应付款
Totalcurrentliabilities?
流动负债合计
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?
未分配利润
Accumulatedothercomprehensiveincome?
累积其他综合所得
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'sEquity?
股东权益、所有者权益
Totalliabilitiesandshareholders’equity?
负债和股东权益合计
CapitalandreservesattributabletotheCompany’sequityholders?
本公司权益持有人应占资本及储备
Issuedcapital?
已发行股本
Sharecapital?
股本
Reserves?
储备
Cashreserves?
现金储备
Inerimdividend?
中期股息
Proposeddividend?
拟派股息
Proposedspecialdividend?
拟派末期股息
Proposedspecialdividend?
拟派特别股息
Proposedfinalspecialdividend?
拟派末期特别股息
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?
存货准备
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:
?
经营资产及负债的变化
Tradeaccountsreceivable?
应收账款
Inventories?
存货
Prepaymentsandotherreceivables?
预付款及其他应收款
Accountsandbillspayable?
应付账款及应付票据
Accruedexpensesandotherpayables?
预提费用及其他应付款
Netcashprovidedby/(usedin)operatingactivities?
经营活动产生/(使用)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影响
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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