财务词汇中英对照

1、精选优质文档-倾情为你奉上财务词汇以及其他金融词汇INCOME STATEMENT损益表balance sheet  资产负债表Revenue 收入Disbursement 支出Gross revenues 总收入/毛收入Net revenues  销售收入/净收入Non-operating income 营业外收入Sales  销售额Turnover  营业额Operating expenses 销售（营业）成本Operating income（loss） 营业利润/（亏损）Operating profit 营业

2、利润Operating margin 营业利润率/营业毛利EBIT margin EBIT率（营业利润率）Gross profit  毛利润Gross margin 毛利率Other income and gain 其他收入及利得Other (expense) / income  其他收入/（费用）Ordinary income 普通所得、普通收益、通常收入Operating expenses 营业费用Profit from operating activities 营业利润/经营活动之利润Research and

3、 development costs （R&D） 研发费用Selling Cost 销售成本cost of sales    销售成本production cost     生产成本product cost     产品成本Net operating revenue 销售（营业）收入净额Selling and distribution costs 营销费用/行销费用selling、general and administrative expense

4、s  销售及一般管理费用 administrative accounting 行政管理会计administrative budget 行政管理预算administrative expense行政管理费用departmental budget    部门预算flexible budget    弹性预算development cost    开发成本salary bonus、 Employee benefits、Employee labor union dues、Employee educatio

5、n expenses 工资薪金 职工福利费、职工工会经费、职工教育经费Employee compensation 职工薪酬Entertainment expenses 业务招待费Advertising expenditure 广告支出Auditing, consulting and litigation expenses 审计、咨询、诉讼费Travelling expenses 差旅费Conference expenses 会议费Including entertainment expenses交际应酬费Salary and welfare fund expense 工资、福利费Rental e

6、xpense 租金支出Royalty fee 特许权使用费Interest expense 利息支出manufacturing overhead 制造费用overhead     制造费用  overhead cost     制造费用 burden    制造费用overhead absorption rate     制造费用分配率  fixed overhead    固定制造费用

7、Fixed Assets 固定资产fixed asset turnover    固定资产周转率fixed cost    固定成本Depreciation of fixed assets 固定资产折旧Depreciation expense 折旧费depreciation    折旧Depreciation and amortization  折旧及摊销distribution cost    摊销成本Intangible assets 无形资

8、产Other intangible assets  其他无形资产Goodwill  商誉Tangible assets 有形资产Available-for-sale investments  可供出售投资Property, plant and equipment  物业、厂房及设备或财产、厂房及设备或固定资产Investment properties  投资物业Plant Assets 厂房资产Lease prepayments 预付租金accounts payable 应付账款accounts receivabl

9、e 应收账款Trade accounts receivable 应收账款Trade and bills receivables 应收账款及应收票据Accounts and bills payable  应付账款及应付票据bill payable    应付票据 bill receivable    应收票据accounts receivable aging schedule 应收账款账龄分析表accounts receivable assigned 已转让应收账款accounts receivable c

10、ollection period应收账款收款期accounts receivable financing 应收账款筹资,应收账款融资accounts receivable management 应收账款管理accounts receivable turnover 应收账款周转率,应收账款周转次数Inventories  存货/库存Prepayments and other receivables  预付款及其他应收款Accrued expenses and other payables  预提费用及其他应付款prepayments   

11、;  预付款项Prepayments, deposits and other receivables 预付账款、按金及其它应收款budgetary control    预算控制 budgeted capacity    预算生产能力 Total current assets  流动资产合计Tax rate 税率Income taxes  所得税Sales tax 销售税金及附加Income before taxes 税前利润Profit before tax 税前利润Tax

12、able Income 应纳税所得额Income tax payable 应缴所得税额Company income tax payable 应纳企业所得税额Local income tax payable 应纳地方所得税额Loss before income taxes  税前损失taxes  税项Current Income tax 当期所得税Deferred Income tax 递延所得税Deferred tax liabilities 递延税deferred taxation    递延税款added va

13、lue tax 增值税additional tax 附加税VAT on sales 销项税额VAT on purchase 进项税额VAT Refund for exported goods 出口退税Amount transferred out from VAT on purchase 进项税额转出数Transfer out overpaid VAT 转出多交增值税VAT Paid 已交税金Tax reduced and exempted减免税款Transfer out unpaid VAT 转出未交增值税Amount not deducted at end of period （repres

14、ented by a "-" sign）期末未抵扣数（用"-"号反映）VAT unpaid 未交增值税Finance costs 财务费用/财务成本Financial result 财务费用Finance income 财务收益Interest income 利息收入Interest income net 利息收入净额Additional paid-in capital  资本公积Statutory reserves  法定公积/法定准备金Retained earnings  

15、;未分配利润capital gain    资本收益capital surplus    资本盈余 capital turnover    资本周转率contingent liabilities    或有负债Net income  净利润Net loss  净损失Net Margin  净利率OI(Operating Income) 经营收益OA（Operating Assets） 经营性资产flow of funds st

16、atement    资金流量表Net cash flow 现金流量净额 net realizable value 可变现净值 公允价值net assets     净资产  net book value     净帐面价值  net liquid funds     净可变现资金  Net Profit Margin on Sales/Net profit margin 销售净利率net present

17、value(NPV)     净现值  net profit     净利润  net realizable value     可变现净值  net worth     资产净值 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

18、Results 经营业绩Financial Highlights 财务摘要aggregate balance sheet   合并资产负债表Hong Kong listed investments, at fair value  于香港上市的投资，以公允价值列示Investment deposits  投资存款Designated loan  委托贷款Financial assets 金融资产Pledged deposits  银行保证金 /抵押存款accounts receivable discount

19、ed 已贴现应收账款Prepayments for acquisition of properties  收购物业预付款项fair value 公允价值现金流量表STATEMENTS OF CASH FLOWS / Cash flow statementsCash flow from operating activities  经营活动产生的现金流Net cash provided by / (used in) operating activities 经营活动产生的现金流量净额Net income /loss  净利润或损失Adjustmen

20、ts to reconcile net loss to net cash provided by/(used in) operating activities:  净利润之现金调整项：Addition of bad debt expense  坏账增加数/（冲回数）Provision for obsolete inventories  存货准备Share-based compensation  股票薪酬Exchange loss  汇兑损失Loss of disposal of property, plant and equipment

21、0;处置固定资产损失Changes in operating assets and liabilities:  经营资产及负债的变化Net cash provided by / (used in) operating activities 经营活动产生/（使用）的现金Free cash flow 自由现金流Cash flow from investing activities 投资活动产生的现金流Net cash used in investing activities 投资活动产生的现金流量净额Purchases of property, p

22、lant and equipment  购买固定资产Payment of lease prepayment  支付预付租金Purchases of intangible assets  购买无形资产Proceeds from disposal of property, plant and equipment 处置固定资产所得Government grants received  政府补助Equity in the income of investees 采权益法认列之投资收益Cash flow from financing activ

23、ities  筹资活动产生的现金流Net cash provided by financing activities 筹资活动产生的现金流量净额Proceeds from borrowings  借款所得Repayment of borrowings  还款Decrease / (increase) in pledged deposits  银行保证金（增加）/ 减少Proceeds from issuance of capital stock 股本发行所得Net cash provided by financing activiti

24、es 筹资活动产生的现金Effect of exchange rate changes on cash and cash equivalents  现金及现金等价物的汇率变更的影响Net decrease in cash and cash equivalents  现金及现金等价物的净减少Cash and cash equivalents at the beginning of period 期初现金及现金等价物Cash and cash equivalents at the end of period  期末现金及现金等价物 Investme

25、nts in acquisitions 并购投资Total assets 资产合计Exchange of non-monetary assets 非货币性资产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Total current liabilities 流动负债合计Deferred income 递延收入Financi

26、al 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Assets  资产Current assets  流动资产current liabilities    流动负债current ration    流动比率Non-current assets 非流动资产Interests in subsidiaries 附属公司权益Cash and cash equivale

27、nts  现金及现金等价物Investment income 投资收益price ratio     市盈率Aggregate income statement 合并损益表Profit before disposal of investments 出售投资前利润Equity loss of affiliates 子公司权益损失Government grant income  政府补助Profit for the period 本期利润Comprehensive income 综合收益、

28、全面收益bond certificate 债券debenture    债券stock certificate 股票Donated shares  捐赠股票Accumulated other comprehensive income 累积其他综合所得Treasury shares 库存股票Total shareholders equity 股东权益合计Equity 股东权益、所有者权益、净资产Shareholders Equity股东权益Total liabilities and shareholders equi

29、ty 负债和股东权益合计Capital and reserves attributable to the Companys equity holders 本公司权益持有人应占资本及储备Issued capital 已发行股本Share capital 股本Reserves 储备Cash reserves 现金储备Interim Dividend 中期股息Proposed dividend 拟派股息Proposed special dividend 拟派末期股息Proposed special divide

30、nd 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debit capacity    举债能力 debt ratio    债务比率 debtor    债务人Income from royalties 特许权使用费收益Net income in investment transfer 投资转让净收益Rental net income 租赁净收益Exchange net income

31、 汇兑净收益Income from continuing operations 持续经营收益或连续经营部门营业收益Income from discontinued operations 非持续经营收益或停业部门经营收益extraordinary gain and 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

32、 shareholders 归属于母公司股东的净利润或股东应占溢利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Minority interests 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  其他综合利润外汇折算差异Comprehensive

33、 (loss) / income  综合利润(亏损)Gain 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 出售资产利得 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 s

34、hare attributable to ordinary equity 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 average number of ordinary shares:  加权平均股数：-Basic  -基本-Diluted  -稀释/摊薄Derivative financial instru

35、ments  衍生金融工具Borrowings  借貸 Historical Cost 历史成本Capital expenditures 资本支出revenues expenditure 收益支出equity in affiliates  附属公司权益Equity Earning  股权收益、股本盈利Equity Compensation 权益报酬Weighted average number of shares outstanding 加权平均流通股treasury shares 库存股票Nu

36、mber 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 Parent 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