损益表词汇

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1、、损益表Aggregate income statement合并损益表Operating 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 revenues销售成本 营业成本Gross profit毛利润Gross margin毛利率Other income and gain其他收入及利得EBITDA息、税、折旧、摊销前利润(EBITDA)EBITDA marginEBITDA 率EBITA息、税、摊销前利润EBIT息税前利润/营业利润Op

2、erating income (loss)营业利润/(亏损)Operating profit营业利润Operating margin营业利润率EBIT marginEBIT率(营业利润率)Profit before disposal of investments出售投资前利润Operating expenses:营业费用:Research and development costs (R&D)研发费用marketing expenses Selling expenses销售费用Cost of revenues营业成本Selling Cost销售成本Sales and marketing exp

3、enses 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 或行销费用General and administrative expenses管理费用或一般及管理费用Administrative expenses管理费用SPECIAL ITEMS特别费支出Organic growth内部增长或内生增长 有机增长Operating income (loss)营业利润/(亏损)Profit from operating activities营业利润/经营活动之利润Finance costs财

4、务费用/财务成本Financial result财务费用integration charges合并费用Provision for taxesProvision for income taxes备抵所得税、或备付所得税Finance income财务收益headline profit不计资本运作性质的利润Share of profits and losses of equity-accounted investments权益法确认之投资损益Provision for credit and insurance losses信贷和保险损失准备 信贷和保险损失准备金trading profit营业利润

5、Recognized Income and Expense可辨认收入和费用,其中income包括持有某项 资产或资产组期间的现金流量和处置时的现金 流量,expense包括可明确归属于该资产的取得、 持有和处置费用。并不只用于金融机构。Change in fair value of derivative liability associated with Series B convertible redeemable preference 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 component of convertible bo

6、nds可換股債券衍生工具之損失Equity loss of affiliates联营公司权益损失Equity in net loss of an affiliate联营公司净损失中的权益Income before income taxes, equity in net income(loss) of an affiliate and minority interests所得税、联营公司净损益中的权益及少数股东 损益前利润Government grant income政府补助Other (expense) / income其他收入/ (费用)Loss before income taxes税前损

7、失Income before taxes税前利润Profit before tax税前利润Income taxes所得税taxes税项Current Income tax当期所得税Deferred Income tax递延所得税Income Tax Benefit所得税可退税款Income Tax Credit所得税税额抵免Income tax (expense)/benefit所得税(费用)/利益Foreign currency translation adjustment外币换算调整Interest income利息收入Interest income net利息收入净额Profit for

8、 the period本期利润Ordinary income普通所得、普通收益、通常收入Comprehensive income综合收益、全面收益Net income净利润Net loss净损失Net Margin净利率Income from continuing operations持续经营收益 或连续经营部门营业收益Income from discontinued operations非持续经营收益 或停业部门经营收益extraordinary gain and loss特别损益、非常损益Gain on trading securities交易证券收益Net Profit attribut

9、able to Equity Holders of the Company归属于本公司股东所有者的净利润Net income 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(为利润指标时用 此翻译)Change in fair value of exchangeable securities可父换证券公允值变动Other comprehensive

10、 income Foreign currency translation adjustment其他综合利润一外汇折算差异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 impairments资产减值Gain on sale of assets出售资产利得Intersegment eliminations公司内部冲销Dividends股息/股利/分红Deferred dividends延派股利Net loss per share

11、:每股亏损Earnings per share (EPS)每股收益Earnings per share attributable to ordinary equity holders of the parent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 EPSbasic earnings per share基本每股收益Weighted average number of ordinary shares:或 Weighted average number of common sh

12、ares普通股加权平均数目:-Basic-基本-Diluted-稀释/摊薄Weighted-average sharesusedincomputation加权平均股数Weighted-averageADSusedincomputation加权平均ADSADS美国存托凭证Weighted-average number of ordinary shares outstanding在外发行普通股加权平均数目Derivative financial instruments衍生金融工具Borrowings借貸Earnings Per Share, excluding the (loss)gain on

13、the derivative component of convertible bonds and exchange difference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 expenditures资本支出revenues expenditure收益支出Equity in earnings of affiliates equity earnings of affiliates子公司股权收益 联营公司股权收益 附属公司股权收益equity in affiliates联营公司权益Net income from equity股权净

14、收益Share in income of equity-consolidated affiliates联营公司股权净收益Other current operating income and expenses其他一般收支Earnings before interest and income taxes息税前利润Cash dividends declared per common share普通股每股现金股息Interest利息Net income from activities净收益Net cost of debt负债净成本cost of debt负债成本Inter-segment revenue部门内部收入Total revenue from external customers外部收入Inter-segment revenue内部收入CURRENT RATIO流动比率Net income Group share归属于母公司的净利润Attributable to minority interests归属于少数股东损益Equity Earning股权收益 或股本盈利equity investment权益投资 或股权投资Gains (losses) on equity investments, net

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