英文报表常用词汇翻译

英文报表常用词汇翻译

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 可換

股債券衍生工具之損失

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 借貸

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

Weighted average number of shares outstanding 加权平均流

通股treasury shares 库存股票

Number of shares outstanding at the end of the period 期末

流通股数目Equity per share, attributable to equity holders of the

Parent 归属于母公司所有者的每股净资产

Dividends per share 每股股息、每股分红

Cash flow from operations （CFFO）经营活动产生的现金流量

Weighted average number of common and common equivalent

shares outstanding：加权平均普通流通股及等同普通流通股

Equity Compensation 权益报酬

Weighted Average Diluted Shares 稀释每股收益加权平均值

Gain on disposition of discontinued operations 非持续经营业

务处置利得（收益）

Loss on disposition of discontinued operations 非持续经营业

务处置损失

participation in profit 分红

profit participation capital 资本红利、资本分红

profit sharing 分红

Employee Profit Sharing 员工分红（红利）

Dividends to shareholders 股东分红（红利）

Average basic common shares outstanding 普通股基本平均数

Average diluted common shares outstanding 普通股稀释平均

数Securities litigation expens, net 证券诉讼净支出

Intergment eliminations 部门间消减

ROA（Return on asts）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

Current ration (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 Asts）净经营资产收益率

（回报率）ROI（Return on Investment）投资回报率

OA（Operating Asts）经营性资产

OL（Operating Liabilites）经营性负债

NBC(Net Borrow Cost) 净借债费用

OI(Operating Income) 经营收益

NOA(Net Operating Asts) 净经营性资产

NFE(Net Financial Earnings) 净金融收益

NFO(Net Financial Owners) 净金融负债

FLEV(Financial leverage) 财务杠杆

OLLEV(Operating Liabilites leverage) 经营负债杠杆

CSE(Common Stock Equity) 普通股权益

SPREAD 差价

RE(Residual Earning) 剩余收益

二、资产负债表

balance sheet 资产负债表

aggregate balance sheet 合并资产负债表

Asts 资产

Current asts 流动资产

Non-current asts 非流动资产

Interests in subsidiaries 附属公司权益

Cash and cash equivalents 现金及现金等价物

Hong Kong listed investments, at fair value 于香港上市的投资，

以公允价值列示

Investment deposits 投资存款

Designated loan 委托贷款

Financial asts 金融资产

Pledged deposits 银行保证金/抵押存款

Trade accounts receivable 应收账款

Trade and bills receivables 应收账款及应收票据

Inventories 存货/库存

Prepayments and other receivables 预付款及其他应收款

Prepayments, deposits and other receivables 预付账款、按金及其

它应收款

Total current asts 流动资产合计

Tangible asts 有形资产

Intangible asts 无形资产

Investment properties 投资物业

Goodwill 商誉

Other intangible asts 其他无形资产

Available-for-sale investments 可供出售投资

Prepayments for acquisition of properties 收购物业预付款项

fair value 公允价值

Property, plant and equipment 物业、厂房及设备或财产、厂房

及设备或固定资产

Fixed Asts 固定资产

Plant Asts 厂房资产

Lea prepayments 预付租金

Intangible asts 无形资产

Deferred tax asts 递延税/递延税项资产

Total asts 资产合计

Liabilities 负债

Current liabilities 流动负债

Short-term bank loans 短期银行借款

Current maturities of long-term bank loans 一年内到期的长期

银行借款Accounts and bills payable 应付账款及应付票据

Accrued expens and other payables 预提费用及其他应付款

Total current liabilities 流动负债合计

Long-term bank loans, less current maturities Deferred

income Deferred tax liabilities 长期银行借款，减一年内到期的长期

银行贷款Deferred income 递延收入

Deferred tax liabilities 递延税

Financial Net Debt 净金融负债

Total liabilities 负债合计

Commitments and contingencies 资本承诺及或有负债

三、股东权益

Donated shares 捐赠股票

Additional paid-in capital 资本公积

Statutory rerves 法定公积

Retained earnings 未分配利润

Accumulated other comprehensiveincome 累积其他综合所得

Treasury shares 库存股票

Total shareholders’equity 股东权益合计

Equity 股东权益、所有者权益、净资产

Shareholder’s EquityStockholder's EquityOwner's Equity 股

东权益、所有者权益

Total liabilities and shareholders’equity 负债和股东权益合计

Capital and rerves attributable to the Company’s equity

holders 本公司权益持有人应占资本及储备

Issued capital 已发行股本

Share capital 股本

Rerves 储备

Cash rerves 现金储备

Inerim dividend 中期股息

Propod dividend 拟派股息

Propod special dividend 拟派末期股息

Propod special dividend 拟派特别股息

Propod final special dividend 拟派末期特别股息

Convertible bonds 可换股债券

Shareholders’fund 股东资金

四、现金流量表STATEMENTS OF CASH FLOWS

Cash flow from operating activities 经营活动产生的现金流

Net cash provided by / (ud in) operating activities 经营活动

产生的现金流量净额

Net income /loss 净利润或损失

Adjustments to reconcile net loss to net cash provided

by/(ud in)

operating activities: 净利润之现金调整项：

Depreciation and amortization 折旧及摊销

Addition of bad debt expen 坏账增加数/（冲回数）

Provision for obsolete inventories 存货准备

Share-bad compensation 股票薪酬

Deferred income taxes 递延所得税

Exchange loss 汇兑损失

Loss of disposal of property,plant and equipment 处置固定资

产损失Changes in operating asts and liabilities: 经营资产及负债

的变化Trade accounts receivable 应收账款

Inventories 存货

Prepayments and other receivables 预付款及其他应收款

Accounts and bills payable 应付账款及应付票据

Accrued expens and other payables 预提费用及其他应付款

Net cash provided by / (ud in) operating activities 经营活动

产生/（使用）的现金

Free cash flow 自由现金流

Cash flow from investing activities 投资活动产生的现金流

Net cash ud in investing activities 投资活动产生的现金流量

净额Purchas of property, plant and equipment 购买固定资产

Payment of lea prepayment 支付预付租金

Purchas of intangible asts 购买无形资产

Proceeds from disposal of property, plant and equipment 处

置固定资产所得

Government grants received 政府补助

Equity in the income of investees 采权益法认列之投资收益

Cash flow from financing activities 筹资活动产生的现金流

Net cash provided by financing activities 筹资活动产生的现金

流量净额

Proceeds from borrowings 借款所得

Repayment of borrowings 还款

Decrea / (increa) in pledged deposits 银行保证金（增加）

/ 减少Proceeds from issuance of capital stock 股本发行所得

Net cash provided by financing activities 筹资活动产生的现金

Effect of exchange rate changes on cash and cash

equivalents 现金及现金等价物的汇率变更的影响

Net decrea in cash and cash equivalents 现金及现金等价物

的净（减少）/ 增加

Cash and cash equivalents at the beginning of period 期初现

金及现金等价物

Cash and cash equivalents at the end of period 期末现金及现

金等价物Investments （incl. financial asts）金融资产投资

Investments in acquisitions 并购投资

Net cash flow 现金流量净额