会计报表术语中英文对照
一、损益表INCOME STATEMENT
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
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 margin?EBITDA率
EBITA?息、税、摊销前利润
EBIT?息税前利润/营业利润
Operating income（loss）?营业利润/（亏损）
Operating profit?营业利润
Operating margin?营业利润率
EBIT margin?EBIT率（营业利润率）
Profit before disposal of investments?出售投资前利润
Operating expens:?营业费用：
Rearch and development costs （R&D）?研发费用
marketing expensSelling expens?销售费用
Cost of revenues?营业成本
Selling Cost?销售成本
Sales and marketing expens Selling and marketing expens?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 expens ?管理费用/一般及管理费用
Administrative expens?管理费用
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?财务费用/财务成本
Financial result?财务费用
Finance income?财务收益
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 bonds?可换股债券衍生工具之损失
Equity loss of affiliates?子公司权益损失
Government grant income ?政府补助
Other (expen) / income ?其他收入/（费用）
Loss before income taxes ?税前损失
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
Interest income?利息收入
Interest income net?利息收入净额
Profit for 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 curities?交易证券收益
Net Profit attributable 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
Change in fair value of exchangeable curities?可交换证券公允值变动
Other comprehensive income — Foreign currency translation adjustment ?其他综合利润—外汇折算差异
Comprehensive (loss) / income ?综合利润(亏损)
Gain on disposal of asts?处分资产溢价收入
Loss on disposal of asts?处分资产损失
Ast impairments ?资产减值
Gain on sale of asts?出售资产利得
Intergment eliminations?公司内部冲销
Dividends?股息/股利/分红
Deferred dividends?延派股利
Net loss per share: ?每股亏损
Earnings per share（EPS）?每股收益
Earnings per share attributable to ordinaryequity 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 EPS?基本每股收益
Weighted average number of ordinary shares: ?加权平均股数：
-Basic ?-基本
-Diluted ?-稀释/摊薄
Derivative financial instruments ?衍生金融工具
Borrowings ?借贷
Earnings Per Share, excluding the (loss)gain on 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 affiliatequity earnings of affiliates?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-operating income?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）
Income (loss) before income taxes and minority interest?所得税及少数股东权益前利润（亏损）
Equity in the income of investees?采权益法认列之投资收益
Equity Compensation?权益报酬
