财务报表各项目中英文对照

财务报表各项目中英文对照一、损益表INCOMESTATEMENTAggregateincomestatement合并损益表精品文档放心下载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其他收入及利得感谢阅读EBITDA 息、税、折旧、摊销前利润(EBITDA ）精品文档放心下载EBITDAmarginEBITDA 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）感谢阅读Operatingprofit营业利润Operatingmargin营业利润率EBITmarginEBIT率（营业利润率）Profitbeforedisposalofinvestments出售投资前利润谢谢阅读Operatingexpenses:营业费用:Researchanddevelopmentcosts（R＆D）研发费用感谢阅读marketingexpensesSellingexpenses销售费用精品文档放心下载Costofrevenues营业成本SellingCost销售成本SalesandmarketingexpensesSellingandmarketingexpenses销售费用、或销售及谢谢阅读市场推广费用Sellinganddistributioncosts营销费用/行销费用谢谢阅读Generalandadministrativeexpenses管理费用/一般及管理费用谢谢阅读Administrativeexpenses管理费用精品文档放心下载Operatingincome（loss）营业利润/（亏损）精品文档放心下载Profitfromoperatingactivities营业利润/经营活动之利润谢谢阅读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精品文档放心下载Lossonthederivativecomponentofconvertiblebonds可換股債券衍生工具之損失感谢阅读Equitylossofaffiliates子公司权益损失谢谢阅读Governmentgrantincome政府补助感谢阅读Other(expense)/income其他收入/（费用）感谢阅读Lossbeforeincometaxes税前损失感谢阅读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、通常收入感谢阅读Comprehensiveincome 综合收益、全面收益谢谢阅读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交易证券收益感谢阅读NetProfitattributabletoEquityHoldersoftheCompany归属于本公司股东所有者的谢谢阅读净利润Netincomeattributedtoshareholders归属于母公司股东的净利润或股东应占溢利（香港译法）感谢阅读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）谢谢阅读Minorityinterests少数股东权益/少数股东损益精品文档放心下载Changeinfairvalueofexchangeablesecurities可交换证券公允值变动谢谢阅读Othercomprehensiveincome—Foreigncurrencytranslationadjustment其他综合精品文档放心下载利润—外汇折算差异Comprehensive(loss）/income综合利润(亏损)谢谢阅读Gainondisposalofassets处分资产溢价收入谢谢阅读Lossondisposalofassets处分资产损失谢谢阅读Assetimpairments资产减值Gainonsaleofassets出售资产利得感谢阅读Intersegmenteliminations公司内部冲销精品文档放心下载Dividends股息/股利/分红Deferreddividends延派股利Netlosspershare：每股亏损Earningspershare（EPS）每股收益感谢阅读Earningspershareattributabletoordinaryequityholdersofthe归属parent于母公司股东持有者的每股收益谢谢阅读—Basic基-本-Diluted稀-释/摊薄（每股收益一般用稀释，净资产用摊薄)感谢阅读DilutedEPS稀释每股收益BasicEPS基本每股收益Weightedaveragenumberofordinaryshares：加权平均股数：精品文档放心下载-Basic基-本-Diluted—稀释/摊薄Derivativefinancialinstruments衍生金融工具感谢阅读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精品文档放心下载兑损失后每股盈HistoricalCost历史成本Capitalexpenditures资本支出revenuesexpenditure收益支出Equityinearningsofaffiliatesequityearningsof子affiliates公司股权收益附属公司股谢谢阅读权收益联营公司股权收益equityinaffiliates附属公司权益精品文档放心下载EquityEarning股权收益、股本盈利Non—operatingincome营业外收入谢谢阅读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）谢谢阅读Income（loss）beforeincometaxesandminorityinterest所得税及少数股东权益前利润（亏损）谢谢阅读Equityintheincomeofinvestees采权益法认列之投资收益EquityCompensation权益报酬精品文档放心下载Weightedaveragenumberofsharesoutstanding加权平均流通股treasuryshares库存股票精品文档放心下载Numberofsharesoutstandingattheendoftheperiod期末流通股数目谢谢阅读Equitypershare，attributabletoequityholdersofthe归Parent属于母公司所有者的每股净资产感谢阅读Dividendspershare每股股息、每股分红精品文档放心下载Cashflowfromoperations（CFFO）经营活动产生的现金流量精品文档放心下载Weightedaveragenumberofcommonandcommonequivalentsharesoutstanding：加权平均普通流通股及等同普通流通股精品文档放心下载EquityCompensation权益报酬WeightedAverageDilutedShares稀释每股收益加权平均值精品文档放心下载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分红谢谢阅读profitparticipationcapital资本红利、资本分红精品文档放心下载profitsharing分红EmployeeProfitSharing员工分红（红利）谢谢阅读Dividendstoshareholders股东分红（红利）感谢阅读Averagebasiccommonsharesoutstanding普通股基本平均数感谢阅读Averagedilutedcommonsharesoutstanding普通股稀释平均数感谢阅读Securitieslitigationexpenses,证net券诉讼净支出感谢阅读Intersegmenteliminations部门间消减感谢阅读ROA（Returnonassets）资产回报率/资产收益率精品文档放心下载ROE(ReturnonEquit）股东回报率/股本收益率(回报率）净资产收益率Equitratio产权比率感谢阅读Currentration（times）流动比率精品文档放心下载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感谢阅读RNOA (Return onNetOperatingAssets）净经营资产收益率(回报率）精品文档放心下载ROI（ReturnonInvestment）投资回报率谢谢阅读OA(OperatingAssets）经营性资产精品文档放心下载OL(OperatingLiabilites）经营性负债精品文档放心下载NBC(NetBorrowCost)净借债费用精品文档放心下载OI（OperatingIncome)经营收益NOA(NetOperatingAssets)净经营性资产谢谢阅读NFE(NetFinancialEarnings）净金融收益感谢阅读NFO(NetFinancialOwners)净金融负债谢谢阅读FLEV(Financialleverage）财务杠杆精品文档放心下载OLLEV（OperatingLiabilitesleverage)经营负债杠杆谢谢阅读CSE（CommonStockEquity)普通股权益谢谢阅读SPREAD 差价RE（ResidualEarning)剩余收益二、资产负债表balancesheet资产负债表aggregatebalancesheet合并资产负债表谢谢阅读Assets资产Currentassets流动资产Non—currentassets非流动资产Interestsinsubsidiaries附属公司权益感谢阅读Cashandcashequivalents现金及现金等价物谢谢阅读HongKonglistedinvestments，atfairvalue于香港上市的投资，以公允价值列示感谢阅读Investmentdeposits投资存款Designatedloan委托贷款Financialassets金融资产Pledgeddeposits银行保证金/抵押存款精品文档放心下载Tradeaccountsreceivable应收账款精品文档放心下载Tradeandbillsreceivables应收账款及应收票据Inventories存货/库存感谢阅读Prepaymentsandotherreceivables预付款及其他应收款谢谢阅读Prepayments,depositsandotherreceivables预付账款、按金及其它应收款谢谢阅读Totalcurrentassets流动资产合计精品文档放心下载Tangibleassets有形资产Intangibleassets无形资产Investmentproperties投资物业Goodwill商誉Otherintangibleassets其他无形资产谢谢阅读Available-for—saleinvestments可供出售投资谢谢阅读Prepaymentsforacquisitionofproperties收购物业预付款项谢谢阅读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精品文档放心下载FixedAssets固定资产PlantAssets厂房资产Leaseprepayments预付租金Intangibleassets无形资产Deferredtaxassets递延税/递延税项资产精品文档放心下载Totalassets资产合计Liabilities负债Currentliabilities流动负债Short-termbankloans短期银行借款谢谢阅读Currentmaturitiesoflong—termbankloans一年内到期的长期银行借款Accountsandbillspayable应付账款及应付票据精品文档放心下载Accruedexpensesandotherpayables预提费用及其他应付款Totalcurrentliabilities流动负债合计精品文档放心下载Long-termbankloans,lesscurrentmaturitiesDeferredincomeDeferredtaxliabilities长期银行借款，减一年内到期的长期银行贷款谢谢阅读Deferredincome递延收入Deferredtaxliabilities递延税谢谢阅读FinancialNetDebt净金融负债Totalliabilities负债合计Commitmentsandcontingencies资本承诺及或有负债三、股东权益感谢阅读Donatedshares捐赠股票Additionalpaid-incapital资本公积谢谢阅读Statutoryreserves法定公积Retainedearnings未分配利润Accumulatedothercomprehensiveincome累积其他综合所得谢谢阅读Treasuryshares库存股票Totalshareholders'equity股东权益合计谢谢阅读Equity股东权益、所有者权益、净资产Shareholder’sEquityStockholder'sEquityOwner'；sEquity股东权益、所有者精品文档放心下载权益Totalliabilitiesandshareholders'负equity债和股东权益合计感谢阅读CapitalandreservesattributabletotheCompany’sequityholders本公司权益持有人应占资本及储备谢谢阅读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拟派末期股息感谢阅读Proposedspecialdividend拟派特别股息精品文档放心下载Proposedfinalspecialdividend拟派末期特别股息精品文档放心下载Convertiblebonds可换股债券Shareholders’fund股东资金四、现金流量表STATEMENTSOFCASHFLOWS谢谢阅读Cashflowfromoperatingactivities经营活动产生的现金流感谢阅读Netcashprovidedby/(usedin)operatingactivities经营活动产生的现金流量净额Netincome/loss净利润或损失感谢阅读Adjustmentstoreconcilenetlosstonetcashprovided（usedby/in）operatingactivities:净利润之现金调整项:精品文档放心下载Depreciationandamortization折旧及摊销Additionofbaddebtexpense坏账增加数/（冲回数)精品文档放心下载Provisionforobsoleteinventories存货准备感谢阅读Share—basedcompensation 股票薪酬精品文档放心下载Deferredincometaxes递延所得税精品文档放心下载Exchangeloss汇兑损失Lossofdisposalofproperty,plantandequipment处置固定资产损失感谢阅读Changesinoperatingassetsandliabilities：经营资产及负债的变化精品文档放心下载Tradeaccountsreceivable应收账款感谢阅读Inventories存货Prepaymentsandotherreceivables预付款及其他应收款Accountsandbillspayable应付账款及应付票据谢谢阅读Accruedexpensesandotherpayables预提费用及其他应付款感谢阅读Netcashprovidedby/(usedin)operatingactivities经营活动产生/（使用）的现金Freecashflow自由现金流感谢阅读Cashflowfrominvestingactivities投资活动产生的现金流感谢阅读Netcashusedininvestingactivities投资活动产生的现金流量净额感谢阅读Purchasesofproperty,plantandequipment购买固定资产感谢阅读Paymentof