国际企业中英文对照（完整版）

1、 国际企业中英文对照；一、损益表INCOMESTATEMENT；Aggregateincomestatement；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销售成国际企业中英文对照一、损益表 INCOME STATEMENTAggregate income statement合并损益表Operating Results经营业绩FINANCIAL HIGHLIGHTS财务摘要Gross

2、revenues总收入 /毛收入Net revenues销售收入 /净收入Sales销售额Turnover营业额Cost of revenues销售成本Gross profit毛利润Gross margin毛利率Other income and gain其他收入及利得EBITDA息、税、折旧、摊销前利润（ EBITDA）EBITDA margin EBITDA率EBITA息、税、摊销前利润EBIT息税前利润 /营业利润Operating income（loss）营业利润 /（亏损） Operating profit营业利润Operating margin营业利润率EBIT margin EBI

3、T率（营业利润率）Profit before disposal of investmentsOperating expenses:营业费用：出售投资前利润Research and development costsmarketing expensesSelling expensesCost of revenues营业成本Selling Cost销售成本（R&D ）研发费用销售费用Sales and marketing expenses Selling and marketing expenses销售费用、或销售及市场推广费用Selling and distribution costs营销费用

4、/行销费用General and administrative expenses管理费用 /一般及管理费用Administrative expenses管理费用Operating income（loss）营业利润 /（亏损）Profit from operating activitiesFinance costs财务费用 /财务成本Financial result财务费用营业利润 /经营活动之利润Finance income财务收益Change in fair value of derivative liability associated with Series B convertibler

5、edeemable preference shares 可转换可赎回优先股 B相关衍生负债公允值变动Loss on the derivative component of convertible bonds可換股債券衍生工具之損失Equity loss of affiliates 子公司权益损失 Government grant incomeOther (expense) / income政府补助其他收入 /（费用）Loss before income taxes税前损失Income before taxes税前利润Profit before tax税前利润Income taxes所得税tax

6、es税项Current Income tax当期所得税Deferred Income tax递延所得税Interest income利息收入Interest income net 利息收入净额Profit for the period 本期利润Ordinary income普通所得、普通收益、通常收入Comprehensive income综合收益、全面收益Net income净利润Net loss净损失Net Margin净利率Income from continuing operations持续经营收益或连续经营部门营业收益Incomefrom discontinued operation

7、s非持续经营收益或停业部门经营收益extraordinary gainand loss特别损益、非常损益Gain on trading securities 交易证券收益 Net Profit attributable to Equity Holders of the Company归属于本公司股东所有者的净利润Net income attributed to shareholders归属于母公司股东的净利润或股东应占溢利（香港译法）Profit attributable to shareholders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）Minority interest

8、s少数股东权益 /少数股东损益Change in fair value of exchangeable securities可交换证券公允值变动Other comprehensive income Foreign currency translation adjustment综合利润 (亏损 )其他综合利润外汇折算差异Comprehensive (loss) / incomeGain on disposal of assets处分资产溢价收入Loss on disposal of assets处分资产损失Asset impairments资产减值Gain on sale of assets出售

9、资产利得Intersegment eliminations公司内部冲销Dividends股息 /股利 /分红Deferred dividends延派股利Net loss per share:每股亏损Earnings per share（EPS）每股收益Earnings per share attributable to ordinaryequity holders of the parent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） Diluted EPS稀释每股收益Basic EPS基本每股收益Weighted a

10、verage number of ordinary shares:-Basic -基本加权平均股数：-Diluted -稀释 /摊薄Derivative financial instruments衍生金融工具Borrowings借貸Earnings Per Share, excluding the (loss)gain on the derivative component ofconvertible bonds and exchange difference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Historical Cost历史成本Capital expenditures资本支出

11、revenues expenditure收益支出Equity in earnings of affiliatesequity earnings of affiliates子公司股权收益附属公司股权收益联营公司股权收益equity in affiliates附属公司权益Equity Earning股权收益、股本盈利Non-operating income营业外收入Income taxes-current 当期所得税或法人税、住民税及事业税等（日本公司用法）Income taxes-deferred 递延所得税或法人税等调整项（日本公司用法）Income (loss) before income

12、taxes and minority interest所得税及少数股东权益前利润（亏损）Equity in the income of investees采权益法认列之投资收益Equity Compensation权益报酬 Weighted average number of shares outstandingtreasury shares库存股票加权平均流通股Number of shares outstanding at the end of the period期末流通股数目Equity per share, attributable to equity holders of the P

13、arent归属于母公司所有者的每股净资产Dividends per share每股股息、每股分红Cash flow from operations（CFFO）经营活动产生的现金流量Weighted average number of common and common equivalent shares outstanding：加权平均普通流通股及等同普通流通股Equity Compensation权益报酬Weighted Average Diluted Shares稀释每股收益加权平均值Gain on disposition of discontinued operationsLoss on

14、 disposition of discontinued operationsin profit分红非持续经营业务处置利得（收益）非持续经营业务处置损失 participationprofit participation capital资本红利、资本分红profit sharing分红Employee Profit Sharing员工分红（红利）Dividends to shareholders股东分红（红利）Average basic common shares outstandingAverage diluted common shares outstanding普通股基本平均数普通股稀释

15、平均数Securities litigation expenses, net证券诉讼净支出Intersegment eliminations部门间消减ROA（Return on assets）资产回报率 /资产收益率 ROE(Return on Equit)股东回报率 /股本收益率 (回报率 )净资产收益率Equit ratio产权比率Current ration (times)流动比率ROCE（Return on Capital Employed ）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（ Return on Net Operating Assets ）净经

16、营资产收益率（回报率）（Return on Investment ）投资回报率ROIOA（Operating Assets ）经营性资产OL（Operating Liabilites ）经营性负债NBC(Net Borrow Cost)净借债费用OI(Operating Income)经营收益NOA(Net Operating Assets)净经营性资产NFE(Net Financial Earnings)净金融收益NFO(Net Financial Owners)净金融负债FLEV(Financial leverage)财务杠杆OLLEV(Operating Liabilites lever

17、age)CSE(Common Stock Equity)普通股权益SPREAD差价经营负债杠杆RE(Residual Earning)剩余收益二、资产负债表balance sheet资产负债表aggregate balance sheet合并资产负债表 Assets资产Current assets流动资产Non-current assets非流动资产Interests in subsidiaries 附属公司权益Cash and cash equivalents现金及现金等价物Hong Kong listed investments, at fair valueInvestment depos

18、its投资存款Designated loan委托贷款于香港上市的投资，以公允价值列示Financial assets金融资产Pledged deposits银行保证金 /抵押存款Trade accounts receivable应收账款Trade and bills receivables 应收账款及应收票据Inventories存货 /库存Prepayments and other receivables预付款及其他应收款Prepayments, deposits and other receivables预付账款、按金及其它应收款Totalcurrent assets流动资产合计Tangi

19、ble assets有形资产Intangible assets无形资产Investment properties投资物业Goodwill商誉Other intangible assets其他无形资产Available-for-sale investments可供出售投资 Prepayments for acquisition of properties收购物业预付款项fair value公允价值Property, plant and equipmentFixed Assets固定资产物业、厂房及设备或财产、厂房及设备或固定资产Plant Assets厂房资产Lease prepayments预

20、付租金Intangible assets无形资产Deferred tax assets递延税 /递延税项资产Total assets资产合计Liabilities负债Current liabilities流动负债Short-term bank loans短期银行借款Current maturities of long-term bank loans一年内到期的长期银行借款Accounts andbills payable应付账款及应付票据Accrued expenses and other payables预提费用及其他应付款Total current liabilities 流动负债合计Lo

21、ng-term bank loans, less current maturities Deferred income Deferred tax liabilities长期银行借款，减一年内到期的长期银行贷款Deferred income递延收入Deferred tax liabilities递延税Financial Net Debt净金融负债Total liabilities负债合计Commitments and contingencies资本承诺及或有负债 三、股东权益Donated shares捐赠股票Additional paid-in capital资本公积Statutory res

22、erves法定公积Retained earnings未分配利润Accumulated other comprehensiveincomeTreasury shares库存股票累积其他综合所得Total shareholders equity股东权益合计Equity股东权益、所有者权益、净资产Shareholders EquityStockholders EquityOwners Equity股东权益、所有者权益Total liabilities and shareholders equity负债和股东权益合计Capital and reserves attributable to the Co

23、mpany s equity holders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； Proposedspecialdividend拟； Proposedfinalspecialdivi；ConIssued capital已发行股本Share capital股本Reserves储备Cash reserves现金储备Inerim dividen

24、d中期股息Proposed dividend拟派股息 Proposed special dividend拟派末期股息Proposed special dividend拟派特别股息Proposed final special dividend拟派末期特别股息Convertible bonds可换股债券Shareholders fund股东资金四、现金流量表 STATEMENTS OF CASH FLOWSCash flow from operating activities经营活动产生的现金流Net cash provided by / (used in) operating activitie

25、sNet income /loss净利润或损失经营活动产生的现金流量净额Adjustments to reconcile net loss to net cash provided by/(used in) operatingactivities:净利润之现金调整项：Depreciation and amortizationAddition of bad debt expenseProvision for obsolete inventories折旧及摊销坏账增加数 /（冲回数）存货准备Share-based compensation股票薪酬Deferred income taxes递延所得税

26、Exchange loss汇兑损失Loss of disposal of property,plant and equipmentChanges in operating assets and liabilities:Trade accounts receivable应收账款Inventories存货处置固定资产损失经营资产及负债的变化Prepayments and other receivables预付款及其他应收款 Accounts and bills payable 应付账款及应付票据Accrued expenses and other payablesNet cash provided by / (used in) operating activitiesFree cash flow自由现金流预提费用及其他应付款经营活动产生 /（使用）的现金Cash flow from investing activitiesNet cash used in investing activities投资活动产生的现金流投资活动产生的现金流量净额Purchases of prop