会计报表术语中英文对照

---------------------考试---------------------------学资学习网---------------------押 题 快递公司问题件快递公司问题件货款处理关于圆的周长面积重点题型关于解方程组的题及答案关于南海问题 ------------------------------会计报 表 关于同志近三年现实表现材料材料类招标技术评分表图表与交易pdf视力表打印pdf用图表说话 pdf 术语中英文对照一、损益表INCOMESTATEMENTOperatingResults经营业绩Grossrevenues总收入/毛收入Netrevenues销售收入/净收入Sales销售额Turnover营业额Costofrevenues销售成本Grossprofit毛利润Grossmargin毛利率EBITDA息、税、折旧、摊销前利润（EBITDA）EBITDAmarginEBITDA率EBITA息、税、摊销前利润EBIT息税前利润/营业利润Operatingprofit营业利润Operatingmargin营业利润率EBITmarginEBIT率（营业利润率）Profitbeforedisposalofinvestments出售投资前利润Operatingexpenses:营业费用：Researchanddevelopmentcosts（R&D）研发费用marketingexpensesSellingexpenses销售费用1/11Costofrevenues营业成本SellingCost销售成本SalesandmarketingexpensesSellingandmarketingexpenses销售费用、或销售及市场推广费用Sellinganddistributioncosts营销费用/行销费用Generalandadministrativeexpenses管理费用/一般及管理费用Administrativeexpenses管理费用Profitfromoperatingactivities营业利润/经营活动之利润Financecosts财务费用/财务成本Financialresult财务费用ChangeinfairvalueofderivativeliabilityassociatedwithSeriesBconvertibleredeemablepreferenceshares可转换可赎回优先股B相关衍生负债公允值变动Equitylossofaffiliates子公司权益损失Profitbeforetax税前利润taxes税项Profitfortheperiod本期利润Netloss净损失NetMargin净利率extraordinarygainandloss特别损益、非常损

益Gainontradingsecurities交易证券收益NetProfitattributabletoEquityHoldersoftheCompany归属于本公司股东所有者的净利润2/11Profitattributabletoshareholders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）Minorityinterests少数股东权益/少数股东损益Changeinfairvalueofexchangeablesecurities可交换证券公允值变动Gainondisposalofassets处分资产溢价收入Lossondisposalofassets处分资产损失Assetimpairments资产减值Gainonsaleofassets出售资产利得Intersegmenteliminations公司内部冲销Dividends股息/股利/分红Deferreddividends延派股利Netlosspershare:每股亏损Earningspershare（EPS）每股收益Earningspershareattributabletoordinaryequityholdersoftheparent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）DilutedEPS稀释每股收益BasicEPS基本每股收益Weightedaveragenumberofordinaryshares:加权平均股数：-Basic-基本3/11-Diluted-稀释/摊薄Derivativefinancialinstruments衍生金融工具Borrowings借貸HistoricalCost历史成本Capitalexpenditures资本支出revenuesexpenditure收益支出Equityinearningsofaffiliatesequityearningsofaffiliates子公司股权收益附属公司股权收益联营公司股权收益equityinaffiliates附属公司权益EquityEarning股权收益、股本盈利EquityCompensation权益报酬Weightedaveragenumberofsharesoutstanding加权平均流通股treasuryshares库存股票Numberofsharesoutstandingattheendoftheperiod期末流通股数目Equitypershare,attribut

abletoequityholdersoftheParent归属于母公司所有者的每股净资产Dividendspershare每股股息、每股分红Cashflowfromoperations（CFFO）经营活动产生的现金流量EquityCompensation权益报酬WeightedAverageDilutedShares稀释每股收益加权平均值Gainondispositionofdiscontinuedoperations非持续经营业务处置利得（收益）4/11Lossondispositionofdiscontinuedoperations非持续经营业务处置损失participationinprofit分红profitparticipationcapital资本红利、资本分红profitsharing分红EmployeeProfitSharing员工分红（红利）Dividendstoshareholders股东分红（红利）Securitieslitigationexpenses,net证券诉讼净支出Intersegmenteliminations部门间消减ROA（Returnonassets）资产回报率/资产收益率ROE(ReturnonEquit)股东回报率/股本收益率(回报率)净资产收益率Equitratio产权比率Currentration(times)流动比率ROCE（ReturnonCapitalEmployed）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（ReturnonNetOperatingAssets）净经营资产收益率（回报率）ROI（ReturnonInvestment）投资回报率OA（OperatingAssets）经营性资产OL（OperatingLiabilites）经营性负债NBC(NetBorrowCost)净借债费用NOA(NetOperatingAssets)净经营性资产NFE(NetFinancialEarnings)净金融收益5/11NFO(NetFinancialOwners)净金融负债FLEV(Financialleverage)财务杠杆OLLEV(OperatingLiabilitesleverage)经营负债杠杆CSE(CommonStockEquity)普通股权益SPREAD差价RE(ResidualEarning)剩余收益二、资产负债表balancesheet资产负债表aggregatebalancesheet合并资产负债表As

sets资产Currentassets流动资产Non-currentassets非流动资产Interestsinsubsidiaries附属公司权益Cashandcashequivalents现金及现金等价物HongKonglistedinvestments,atfairvalue于香港上市的投资，以公允价值列示Investmentdeposits投资存款Designatedloan委托贷款Financialassets金融资产Pledgeddeposits银行保证金/抵押存款Tradeaccountsreceivable应收账款6/11Tradeandbillsreceivables应收账款及应收票据Inventories存货/库存Prepaymentsandotherreceivables预付款及其他应收款Prepayments,depositsandotherreceivables预付账款、按金及其它应收款Totalcurrentassets流动资产合计Tangibleassets有形资产Intangibleassets无形资产Investmentproperties投资物业Goodwill商誉Otherintangibleassets其他无形资产Available-for-saleinvestments可供出售投资Prepaymentsforacquisitionofproperties收购物业预付款项fairvalue公允价值Property,plantandequipment物业、厂房及设备或财产、厂房及设备或固定资产FixedAssets固定资产PlantAssets厂房资产Leaseprepayments预付租金Intangibleassets无形资产Deferredtaxassets递延税/递延税项资产Totalassets资产合计7/11Liabilities负债Currentliabilities流动负债Short-termbankloans短期银行借款Currentmaturitiesoflong-termbankloans一年内到期的长期银行借款Accountsandbillspayable应付账款及应付票据Accruedexpensesandotherpayables预提费用及其他应付款Totalcurrentliabilities流动负债合计Deferredtaxliabilities递延税FinancialNetDebt净金融负债Totalliabilities负债合计Co

mmitmentsandcontingencies资本承诺及或有负债三、股东权益Donatedshares捐赠股票Additionalpaid-incapital资本公积Statutoryreserves法定公积Retainedearnings未分配利润Treasuryshares库存股票Totalshareholders'equity股东权益合计Equity股东权益、所有者权益、净资产Shareholder'sEquityStockholder'sEquityOwner'sEquity股东权益、所有者权益8/11Totalliabilitiesandshareholders'equity负债和股东权益合计CapitalandreservesattributabletotheCompany'sequityholders本公司权益持有人应占资本及储备Issuedcapital已发行股本Sharecapital股本Reserves储备Cashreserves现金储备Inerimdividend中期股息Proposeddividend拟派股息Proposedspecialdividend拟派末期股息Proposedspecialdividend拟派特别股息Proposedfinalspecialdividend拟派末期特别股息Convertiblebonds可换股债券Shareholders'fund股东资金四、现金流量表STATEMENTSOFCASHFLOWSCashflowfromoperatingactivities经营活动产生的现金流Netcashprovidedby/(usedin)operatingactivities经营活动产生的现金流量净额Adjustmentstoreconcilenetlosstonetcashprovidedby/(usedin)operatingactivities:净利润之现金调整项：Depreciationandamortization折旧及摊销Additionofbaddebtexpense坏账增加数/（冲回数）9/11Provisionforobsoleteinventories存货准备Exchangeloss汇兑损失Lossofdisposalofproperty,plantandequipment处置固定资产损失Changesinoperatingassetsandliabilities:经营资产及负债的变化Tradeaccountsreceivable应收

账款Inventories存货Prepaymentsandotherreceivables预付款及其他应收款Accountsandbillspayable应付账款及应付票据Accruedexpensesandotherpayables预提费用及其他应付款Netcashprovidedby/(usedin)operatingactivities经营活动产生/（使用）的现金Freecashflow自由现金流Cashflowfrominvestingactivities投资活动产生的现金流Netcashusedininvestingactivities投资活动产生的现金流量净额Purchasesofproperty,plantandequipment购买固定资产Paymentofleaseprepayment支付预付租金Purchasesofintangibleassets购买无形资产Proceedsfromdisposalofproperty,plantandequipment处置固定资产所得Governmentgrantsreceived政府补助Cashflowfromfinancingactivities筹资活动产生的现金流Netcashprovidedbyfinancingactivities筹资活动产生的现金流量净额10/11Proceedsfromborrowings借款所得Repaymentofborrowings还款Decrease/(increase)inpledgeddeposits银行保证金（增加）/减少Proceedsfromissuanceofcapitalstock股本发行所得Netcashprovidedbyfinancingactivities筹资活动产生的现金Effectofexchangeratechangesoncashandcashequivalents现金及现金等价物的汇率变更的影响Netdecreaseincashandcashequivalents现金及现金等价物的净（减少）/增加Cashandcashequivalentsatthebeginningofperiod期初现金及现金等价物Cashandcashequivalentsattheendofperiod期末现金及现金等价物Investments（incl.financialassets）金融资产投资Investmentsinacquisitions并购投资Netcashflow现金流量净额11/11