国际企业会计术语中英文对照

国际企业中英文对照一、损益表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）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

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STATEMENTSOFCASHFLOWSCashflowfromoperatingactivities

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Payme