会计报表术语中英文对照英语词汇

iluted-稀释/摊薄Derivativefinancialinstrumentsiluted-稀释/摊薄Derivativefinancialinstruments衍生金融工具BoR&D）研发费用季肖售费用Costofrevenues营业成本SellingCost销售成本Saletbeforetax税前利润taxes税项Profitfortheperiod本期利润Netlossspecialdividend拟派末期特别股息Convertiblebonds可换股债券Shareh一、损益表INCOMESTATEMENTEBITDA恩、税、折旧、摊销前利润（EBITDAEBITDAmarginEBITDAp（R&D）研发费用lable-for-saleinvestments可供出售投资Prepaymentsforacquissets非流动资产Interestsinsubsidiaries附属公司权益Cashandcash回优先股B相关衍生负债公允值变动lable-for-saleinvestments可供出售投资Prepaymentsforacquissets非流动资产Interestsinsubsidiaries附属公司权益Cashandcash回优先股B相关衍生负债公允值变动Equitylossofaffiliates子公司权益损失Profi净金融负债Totalliabilities负债合计Commitmentsandcontingenci及市场推广费用子公司权益损失归属于本公司股东所有者回报率)净资产收益率Equitratio产权比率回报率)净资产收益率Equitratio产权比率Currentration(times)流动上匕率RAverageDilutedShare释每股收益加权平均值Gainondispositionofdilable-for-saleinvestments可供出售投资Prepaymentsforacquishflowfromfinancingactivities筹资活动产生的现金流Netcashprov归属于股东所有者（持有者）的利润或股东应交换证券公允值变动公司股东持有者的每股收益fdisposalofproperty,plantandequipment处置固定资产损失Chang回优先股B相关衍生负债公允值变动Equitylossofaffiliates子公司权益损失fdisposalofproperty,plantandequipment处置固定资产损失Chang回优先股B相关衍生负债公允值变动Equitylossofaffiliates子公司权益损失Profiesequityearningsofaffiliates子公司股权收益附属公司股权收益联营公司股权收回报率)ROI(ReturnonInvestment)投资回报率OA(OperatingAssets子公司股权收益附属公归属于母公司所有者esinoperatingassetsandliabilities:经营资产及负债的变化TradeasandmarketingexpensesSellingandmarketingexpenses售费ashprovidedby/(usedin)operatingactivities经营活动产生/(使）Minorityinterests少数股东权益/少数股东损益Changeinfairvalueofesinoperatingassetsandliabilities:经营资产及负债的变化TradeasandmarketingexpensesSellingandmarketingexpenses售费ashprovidedby/(usedin)operatingactivities经营活动产生/(使）Minorityinterests少数股东权益/少数股东损益Changeinfairvalueof资本红KU、资本分红券诉讼净支出益资本收益率或股权收益率scontinuedoperationsLossondispositionofdiscontinue产PlantAssets厂房资产Leaseprepayments预付租金Intangibleassedoperationsparticipationinprofit分红非持续经营业务处置利得（收益）』nddevelopmentcostsmarketingexpensesSellingexpense（scontinuedoperationsLossondispositionofdiscontinue产PlantAssets厂房资产Leaseprepayments预付租金Intangibleassedoperationsparticipationinprofit分红非持续经营业务处置利得（收益）』nddevelopmentcostsmarketingexpensesSellingexpense（SPREA匿价二、资产负债表于香港上市的投资，以公允价值列示ssets非流动资产Interestsinsubsidiaries附属公司权益Cashandcasholders负债和IM旗疆合计Capitalandreservesattributabletothents（incl.financialasset⑨金融资产投资Invest产Paymentofleaseprepaymentssets非流动资产Interestsinsubsidiaries附属公司权益Cashandcasholders负债和IM旗疆合计Capitalandreservesattributabletothents（incl.financialasset⑨金融资产投资Invest产Paymentofleaseprepayment支付预付租金Purchasesofintangib应收账款及应收票据收购物业预付款项物业、厂房及设备或财产、厂房及设备或固定资产gibleassetsW形资产Intangibleassets无形资产Investmentprope期的长期银行借款Accountsandbillspayable应付账款及应付票据AccruedexpgibleassetsW形资产Intangibleassets无形资产Investmentprope期的长期银行借款Accountsandbillspayable应付账款及应付票据Accruedexp金/抵押存款TradeaccountsreceivableTradeandbillsreceivabfdisposalofproperty,plantandequipment处置固定资产损失Chang东权益、所有者权idedbyfinancingactivities筹资活动产生的现金流量净额Proceedsfromdaveragenumberofordinaryshares:力口权平均股数：-Basic-基本-DndProposedspecialdividend拟派末期股息拟派特别股息Proposedfinal净金融负债Totalliabilities负债合计Commitmentsandcontingenciidedbyfinancingactivities筹资活动产生的现金流量净额Proceedsfromdaveragenumberofordinaryshares:力口权平均股数：-Basic-基本-DndProposedspecialdividend拟派末期股息拟派特别股息Proposedfinal净金融负债Totalliabilities负债合计Commitmentsandcontingenci持有人应占资本及储备STATEMENTSOFCASHFLOWS经营活动产生的现金流经营活动产生的现金流量净额atedloan委托贷款Financialassets^融资产Pledgeddeposits银行保证rvalue于香港上市的投资，以公允价值列示Investmentdeposits投资存款DesignEquityHoldersoftheCompany归属于本公司股东所有者的净利润Profitattrsitionofproperties收购物业预付款项fairvalue公允价值Property,platedloan委托贷款Financialassets^融资产Pledgeddeposits银行保证rvalue于香港上市的投资，以公允价值列示Investmentdeposits投资存款DesignEquityHoldersoftheCompany归属于本公司股东所有者的净利润Profitattrsitionofproperties收购物业预付款项fairvalue公允价值Property,pl处置固定资产损失经营资产及负债的变化金投资活动产生的现金流投资活动产生的现金流量净额筹资活动产生的现金流borrowings借款所得Repaymentofborrowings还款Decrease/（incexchangeablesecurities^交换证券公允值变动Gainondisposalofasantandequipment物业、厂房及设备或财产、厂房及设备或固定资产FixedAsset涸定资润/经营活动之利润borrowings借款所得Repaymentofborrowings还款De