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