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1、会计报表术语中英文对照一、损益表 INCOME STATEMENTAggregate in come stateme nt合并损益表Operat ing Results 经营业绩FINANCIAL HIGHLIGHTS 财务摘要Gross revenues 总收入/毛收入Net revenues 销售收入/净收入Sales销售额Turnover营业额Cost of reve nues销售成本Gross profit 毛利润Gross margin 毛禾 U率Other in come and gain其他收入及利得EBITDA息、税、折旧、摊销前利润 (EBITDA)EBITDA margin
2、 EBITDA 率EBITA息、税、摊销前利润EBIT息税前利润/营业利润Operat ingin come(loss) 营业利润 / (亏损)Operat ing profit营业利润Operati ng margin营业利润率EBIT margin EBIT 率(营业利润率)Profit before disposal of in vestme nts出售投资前利润Operati ng expe nses:营业费用Research and developme nt costs（R&D）研发费用marketi ng expe nsesSell ing expe nses销售费用Cost of
3、 revenues 营业成本Selli ng Cost 销售成本Sales and marketing expenses Selling and marketing expenses销售费用、或销售及市场推广费用Selling and distribution costs 营销费用 / 行销费用General and administrative expenses管理费用 /一般及管理费用Adm ini strative expe nses管理费用Operat ingin come（ loss） 营业利润 / （亏损）Profit from operating activities营业利润/经
4、营活动之利润Finance costs 财务费用/财务成本Finan cial result 财务费用Finance in come财务收益Change in fair value of derivative liability associated with Series B convertible redeemable preferenee shares可转换可赎回优先股B相关衍生负债公允值变动Loss on the derivative comp onent of con vertible bonds可換股債券衍生工具之損失Equity loss of affiliates子公司权益损失
5、Gover nment grant in come政府补助Other (expense) / income其他收入 / (费用)Loss before in come taxes 税前损失In come before taxes税前利润Profit before tax 税前利润In come taxes所得税taxes税项Curre nt In come tax当期所得税Deferred In come tax递延所得税In terest in come禾利 息收入In terest in come n et利息收入净额Profit for the period 本期利润Ordin ary
6、in come普通所得、普通收益、通常收入Comprehe nsive in come综合收益、全面收益Net in come净利润Net loss净损失Net Margin 净利率In come from con ti nuing operati ons持续经营收益或连续经营部门营业收益In come from disc on ti nued operati ons非持续经营收益或停业部门经营收益extraordinary gain and loss特另U损益、非常损益Gain on tradi ng securities 交易证券收益Net Profit attributable to E
7、quity Holders of the Compa ny归属于本公司股东所有者的净利润Net in come attributed to shareholders归属于母公司股东的净利润或股东应占溢利（香港译法）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（香港译法）Minority interests少数股东权益/少数股东损益Change in fair value of excha ngeable securities可交换证券公允值变动Other comprehe nsive in come Foreig n c
8、urre ncy tran slati on adjustme nt其他综合禾 U润一外汇折算差异Comprehensive （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 impairme nts资产减值Gain on sale of assets 出售资产利得In tersegme nt elim in ati ons公司内部冲销Divide nds股息/股利/分红Deferred divide nds延派股利Net loss per share:
9、每股亏损Earni ngs per share（EPS） 每股收益Earnings per share attributable to ordin aryequity holders of the pare nt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:力口权平均股数 ：-Basic -基本-Diluted -稀释/摊薄Derivative finan cial in s
10、trume nts衍生金融工具Borrowi ngs 借貸Earnings Per Share, excludi ng the （loss）ga in on the derivative comp onent of con vertiblebonds and excha nge differe nee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Historical Cost 历史成本Capital expe nditures资本支出revenues expe nditure收益支出Equity in earnings of affiliatesequity earnings of aff
11、iliates子公司股权收益附属公司股权收益联营公司股权收益equity in affiliates 附属公司权益Equity Earning 股权收益、股本盈利Non-operati ng in come营业外收入Income taxes-current当期所得税或法人税、住民税及事业税等（日本公司用法）Income taxes-deferred递延所得税或法人税等调整项（日本公司用法）In come （loss） before in come taxes and mi nority in terest所得税及少数股东权益前禾 U润（亏损）Equity in the in come of i
12、n vestees采权益法认歹U之投资收益Equity Compe nsati on权益报酬加权平均流通股Weighted average nu mber of shares outsta nding treasury shares 库存股票期末流通股数目归属于母公司所有者的每股Number of shares outsta nding at the end of the periodEquity per share, attributable to equity holders of the Parent净资产Divide nds per share每股股息、每股分红Cash flow fr
13、om operati ons （CFFO） 经营活动产生的现金流量Weighted averagenu mberof com mon andcom monequivale ntsharesoutsta nding :加权平均普通流通股及等同普通流通股Equity Compe nsati on权益报酬Weighted Average Diluted Shares稀释每股收益加权平均值Gain on dispositi on of disc on ti nued operati ons非持续经营业务处置利得（收益）Loss on dispositi on of disc on ti nued op
14、eratio ns非持续经营业务处置损失participati on in profit分红profit participation capital资本红利、资本分红profit shari ng分红Employee Profit Shari ng员工分红 （红利）Divide nds to shareholders股东分红 （红利）Average basic com mon shares outsta nding普通股基本平均数Average diluted com mon shares outsta nding普通股稀释平均数Securities litigati on expe nses
15、, net证券诉讼净支出In tersegme nt elim in ati ons咅部门间消减ROA (Return on assets ) 资产回报率/资产收益率ROE(Return on Equit) 股东回报率/股本收益率(回报率)净资产收益率Equit ratio 产权比率Curre nt rati on (times)流动比率ROCE( Return on Capital Employed )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 ( Return on Net Operating Assets) 净经营资产收益率(回报率)ROI ( Return on Investment) 投资回报率OA ( Operating Assets )经营性资产OL ( Operating Liabilites )经营性负债NBC(Net Borrow Cost)净借债费用OI(Operat
