国际企业会计术语中英文对照

1、国际企业中英文对照INCOMESTATEMENTAggregateincomestatement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）EBITDAmarginEBITDA率EBITA息、税、摊销前利润EBIT息税前利润/营业利润Op

2、erating incomeOperating profitOperating marginEBIT margin EBITloss）营业利润/（亏损）营业利润营业利润率率（营业利润率）出售投资前利润ProfitbeforedisposalofinvestmentsOperatingexpenses: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SalesandmarketingexpensesSellingand

3、marketingexpenses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Changeinfairvalueofderivativeliabi

4、lityassociatedwithSeriesBconvertibleredeemablepreferenceshares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Incometaxe

5、s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

6、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Changeinfairvalueofexcha

7、ngeablesecurities可交换证券公允值变动OthercomprehensiveincomeForeigncurrencytranslationadjustment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

8、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

9、具Borrowings借UEarningsPerShare,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

10、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Weightedaveragenumberofsharesoutstand

11、ing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Equit

12、yCompensation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）Ave

13、ragebasiccommonsharesoutstanding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)

14、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(Financiallevera

15、ge)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

16、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Tangiblea

17、ssets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

18、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,lesscurrentmaturitiesDeferr

19、edincomeDeferredtaxliabilities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

20、其他综合所得Treasuryshares库存股票Totalshareholders'eqUty权益合计Equity股东权益、所有者权益、净资产ShareholderEsquityStockholder'sEquityOwner'sEquity股东权益、所有者权益Totalliabilitiesandshareholders负债和股东权益合计equityCapitalandreservesattributabletotheCompany'seqWtyftoldW效益持有人应占资本及储备Issuedcapital已发行股本Sharecapital股本Reserves

21、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'fur®东资金四、现金流量表STATEMENTSOFCASHFLOWSCashflowfromoperatirgactivities经营活动产生的现金流Netcashprovidedby/(usedir)opera

22、tirgactivities经营活动产生的现金流量净额Netircome/loss净利润或损失Adjustmertstorecorcileretlosstoretcashprovidedby/(usedir)operatirgactivities:净利润之现金调整项：Depreciatiorardamortizatior折旧及摊销Additiorofbaddebtexperse坏账增加数/(冲回数)Provisiorforobsoleteirvertories存货准备Share-basedcompersatior股票薪酬Deferredircometaxes递延所得税Exchargeloss汇

23、兑损失Lossofdisposalofproperty,plartardequipmert处置固定资产损失Chargesiroperatirgassetsardliabilities:经营资产及负债的变化Tradeaccourtsreceivable应收账款Irvertories存货Prepaymertsardotherreceivables预付款及其他应收款Accourtsardbillspayable应付账款及应付票据Accruedexpersesardotherpayables预提费用及其他应付款Netcashprovidedby/(usedir)operatirgactivities经营活动产生/(使用)的现金Freecashflow自由现金流Cashflowfromirvestirgactivities投资活动产生的现金流Netcashusedirirvestirgactivities投资活动产生的现金流量净额Purchasesofproperty,plarta