损益表词汇——精选推荐

更新时间:2023-05-12 09:40:31 阅读: 评论:0

一、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 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
出售投资前利润
investments
Operating expens:营业费用:
Rearch and development costs (R&D)研发费用marketing expens
Selling 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
或行销费用General and administrative expens 管理费用
或一般及管理费用Administrative expens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财务费用/财务成本Financial result财务费用
integration charges合并费用
Provision for taxes
Provision 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 loss of 权益法确认之投资损益
equity-accounted investments
Provision for credit and insurance loss 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
Recognized Income and Expen 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,expen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 bonds
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 (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
Income Tax Benefit所得税可退税款
Income Tax Credit所得税税额抵免
Income tax (expen)/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 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)
少数股东权益/少数股东损益(为利润指标时用Minority interests
此翻译)
Change in fair value of exchangeable
可交换证券公允值变动
curities
Other comprehensive income —
Foreign currency translation
其他综合利润—外汇折算差异
adjustment
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
归属于母公司股东持有者的每股收益
ordinary
equity holders of the parent
-Basic -基本
-稀释/摊薄(每股收益一般用稀释,净资产用-Diluted
摊薄)
Diluted EPS稀释每股收益
Basic EPS基本每股收益

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