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1、财务词汇以及其他金融词汇INCOME STATEMENT损益表balance sheet 资产负债表Revenue 收入Disbursement 支出Gross revenues总收入/毛收入Net revenues 销售收入/净收入Non-operating income营业外收入Sales 销售额Turnover 营业额Operating expenses 销售（营业）成本Operating income（loss）营业利润/（亏损）Operating profit营业利润Operating margin营业利润率/营业毛利EBIT marginEBIT率（营业利润率）Gross prof
2、it 毛利润Gross margin毛利率Other income and gain其他收入及利得Other (expense) / income 其他收入/（费用）Ordinary income一般所得、一般收益、一般收入Operating expenses 营业费用Profit from operating activities营业利润/经营活动之利润Research and development costs （R&D）研发费用Selling Cost销售成本cost of sales 销售成本production cost 生产成本product cost 产品成本Net operat
3、ing revenue 销售（营业）收入净额Selling and distribution costs营销费用/行销费用selling、general and administrative expenses 销售及一般管理费用 administrative accounting 行政管理睬计administrative budget 行政管理预算administrative expense行政管理费用departmental budget 部门预算flexible budget 弹性预算development cost 开发成本salary bonus、 Employee benefits、
4、Employee labor union dues、Employee education expenses 工资薪金 职工福利费、职工工会经费、职工教育经费Employee compensation 职工薪酬Entertainment expenses 业务招待费Advertising expenditure 广告支出Auditing, consulting and litigation expenses 审计、征询、诉讼费Travelling expenses 差旅费Conference expenses 会议费Including entertainment expenses交际应酬费Sal
5、ary and welfare fund expense 工资、福利费Rental expense 租金支出Royalty fee 特许权使用费Interest expense 利息支出manufacturing overhead 制造费用overhead 制造费用 overhead cost 制造费用burden 制造费用overhead absorption rate 制造费用分派率 fixed overhead 固定制造费用Fixed Assets固定资产fixed asset turnover 固定资产周转率fixed cost 固定成本Depreciation of fixed as
6、sets 固定资产折旧Depreciation expense 折旧费depreciation 折旧Depreciation and amortization 折旧及摊销distribution cost 摊销成本Intangible assets无形资产Other intangible assets 其他无形资产Goodwill 商誉Tangible assets有形资产Available-for-sale investments 可供发售投资Property, plant and equipment 物业、厂房及设备或财产、厂房及设备或固定资产Investment properties 投
7、资物业Plant Assets厂房资产Lease prepayments预付租金accounts payable 应付账款accounts receivable 应收账款Trade accounts receivable应收账款Trade and bills receivables应收账款及应收票据Accounts and bills payable 应付账款及应付票据bill payable 应付票据 bill receivable 应收票据accounts receivable aging schedule 应收账款账龄分析表accounts receivable assigned 已转让
8、应收账款accounts receivable collection period应收账款收款期accounts receivable financing 应收账款筹资,应收账款融资accounts receivable management 应收账款管理accounts receivable turnover 应收账款周转率,应收账款周转次数Inventories 存货/库存Prepayments and other receivables 预付款及其他应收款Accrued expenses and other payables 预提费用及其他应付款prepayments 预付款项Prepa
9、yments, deposits and other receivables预付账款、按金及其他应收款budgetary control 预算控制 budgeted capacity 预算生产能力 Total current assets 流动资产合计Tax rate 税率Income taxes 所得税Sales tax 销售税金及附加Income before taxes税前利润Profit before tax税前利润Taxable Income 应纳税所得额Income tax payable 应缴所得税额Company income tax payable 应纳公司所得税额Local
10、 income tax payable 应纳地方所得税额Loss before income taxes 税前损失taxes 税项Current Income tax当期所得税Deferred Income tax递延所得税Deferred tax liabilities递延税deferred taxation 递延税款added value tax 增值税additional tax 附加税VAT on sales 销项税额VAT on purchase 进项税额VAT Refund for exported goods 出口退税Amount transferred out from VAT
11、 on purchase 进项税额转出数Transfer out overpaid VAT 转出多交增值税VAT Paid 已交税金Tax reduced and exempted减免税款Transfer out unpaid VAT 转出未交增值税Amount not deducted at end of period （represented by a - sign）期末未抵扣数（用-号反映）VAT unpaid 未交增值税Finance costs财务费用/财务成本Financial result财务费用Finance income财务收益Interest income利息收入Inter
12、est income net利息收入净额Additional paid-in capital 资本公积Statutory reserves 法定公积/法定准备金Retained earnings 未分派利润capital gain 资本收益capital surplus 资本盈余 capital turnover 资本周转率contingent liabilities 或有负债Net income 净利润Net loss 净损失Net Margin 净利率OI(Operating Income)经营收益OA（Operating Assets）经营性资产flow of funds stateme
13、nt 资金流量表Net cash flow钞票流量净额 net realizable value 可变现净值Fair Value 公允价值net assets 净资产 net book value 净帐面价值 net liquid funds 净可变现资金 Net Profit Margin on Sales/Net profit margin 销售净利率net present value(NPV) 净现值 net profit 净利润 net realizable value 可变现净值 net worth 资产净值EBITDA息、税、折旧、摊销前利润（EBITDA）EBITDA margi
14、nEBITDA率 EBITA息、税、摊销前利润EBIT息税前利润/营业利润Operating Results经营业绩Financial Highlights财务摘要aggregate balance sheet 合并资产负债表Hong Kong listed investments, at fair value 于香港上市旳投资，以公允价值列示Investment deposits 投资存款Designated loan 委托贷款Financial assets金融资产Pledged deposits 银行保证金 /抵押存款accounts receivable discounted 已贴现应
15、收账款Prepayments for acquisition of properties 收购物业预付款项fair value公允价值钞票流量表STATEMENTS OF CASH FLOWS / Cash flow statementsCash flow from operating activities 经营活动产生旳钞票流Net cash provided by / (used in) operating activities经营活动产生旳钞票流量净额Net income /loss 净利润或损失Adjustments to reconcile net loss to net cash provided by/(used
