会计报表术语中英文对照
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 incomeloss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 expenses:营业费用：
Research and development costs R&D研发费用
marketing expensesSelling expenses 销售费用
Cost of revenues 营业成本
Selling Cost 销售成本
Sales and marketing expenses Selling and marketing expenses 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 expenses 管理费用/一般及管理费用Administrative expenses 管理费用
Operating incomeloss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 expense / 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 securities 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 securities 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 assets 处分资产溢价收入
Loss on disposal of assets 处分资产损失
Asset impairments 资产减值
Gain on sale of assets 出售资产利得
Intersegment 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 shareEPS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 lossgain 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 affiliatesequity 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 expenses, net 证券诉讼净支出
Intersegment eliminations 部门间消减
ROAReturn on assets资产回报率/资产收益率
ROEReturn 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
ROCEReturn 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
RNOAReturn on Net Operating Assets净经营资产收益率回报率ROIReturn on Investment投资回报率
OAOperating Assets经营性资产
OLOperating Liabilites经营性负债
NBCNet Borrow Cost净借债费用
OIOperating Income经营收益
NOANet Operating Assets净经营性资产
NFENet Financial Earnings净金融收益
NFONet Financial Owners净金融负债
FLEVFinancial leverage财务杠杆
OLLEVOperating Liabilites leverage经营负债杠杆
CSECommon Stock Equity普通股权益
SPREAD 差价
REResidual 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
Assets 资产
Current assets 流动资产
Non-current assets 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 assets 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 assets 流动资产合计
Tangible assets 有形资产
Intangible assets 无形资产
Investment properties 投资物业
Goodwill 商誉
Other intangible assets 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 Assets 固定资产
Plant Assets 厂房资产
Lease prepayments 预付租金
Intangible assets 无形资产
Deferred tax assets 递延税/递延税项资产
Total assets 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 expenses 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 reserves 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 reserves attributab le 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
Reserves 储备
Cash reserves 现金储备
Inerim dividend 中期股息
Proposed dividend 拟派股息
Proposed special dividend 拟派末期股息
Proposed special dividend 拟派特别股息
Proposed 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 / used 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/used in operating activities: 净利润之现金调整项：
Depreciation and amortization 折旧及摊销
Addition of bad debt expense 坏账增加数/冲回数
Provision for obsolete inventories 存货准备
Share-based 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 assets 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 expenses and other payables 预提费用及其他应付款
Net cash provided by / used 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 used in investing activities 投资活动产生的现金流量净额Purchases of property, plant and equipment 购买固定资产
Payment of lease prepayment 支付预付租金
Purchases of intangible assets 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
Decrease / increase 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 decrease 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 assets金融资产投资
Investments in acquisitions 并购投资
Net cash flow 现金流量净额
会计报表术语中英文对照
盛年不重来，一日难再晨。及时宜自勉，岁月不待人。 会计报表术语中英文对照 一、损益表INCOME STA TEMENT 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 expenses: 营业费用： Research and development costs （R&D）研发费用 marketing expensesSelling expenses 销售费用 Cost of revenues 营业成本 Selling Cost 销售成本 Sales and marketing expenses Selling and marketing expenses 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 expenses 管理费用/一般及管理费用 Administrative expenses 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
会计报表术语中英文对照
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 expenses:营业费用： Research and development costs （R&D）研发费用 marketing expensesSelling expenses销售费用 Cost of revenues营业成本 Selling Cost销售成本 Sales and marketing expenses Selling and marketing expenses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 expenses 管理费用/一般及管理费用 Administrative expenses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
会计报表术语中英文对照
会计报表术语中英文对照、损益表INCOME STATEMENT Op erat ing Results 经营业绩 Gross revenues总收入/毛收入 Net revenues销售收入/净收入 Sales销售额 Turno ver营业额 Cost of revenues 销售成本 Gross profit 毛利润 Gross margin 毛利率 EBITDA息、税、折旧、摊销前利润（EBITDA EBITDA margin EBITD率 EBITA息、税、摊销前利润 EBIT息税前利润/营业利润 Op erat ing p rofit 营业利润 Op erati ng margin营业利润率 EBIT margin EBI■率（营业利润率） Profit before dis posal of inv estme nts 出售投资前利润Op erat ing expen ses:营业费用: Research and development costs （R&D）研发费用
marketi ng expen sesSelli ng expen se销肖售费用 Cost of reve nues 营业成本 Selli ng Cost销售成本 Sales and marketi ng expen ses Selli ng and market ing 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 expenses 管理费用/一般及管理费用 Admi nistrative expen ses 管理费用 Profit from op erat ing activities营业利润/经营活动之利润 Finance costs财务费用/财务成本 Finan cial result 财务费用 Change in fair value of derivative liability associated with Series B conv ertible redeemable preferenee shares可转换可赎回优先股B相关衍生负债公允值变动 Equity loss of affiliates 子公司权益损失 Profit before tax 税前利润 taxes税项 Profit for the period 本期利润 Net loss净损失 Net Margin净利率 extraord inary gai n and loss 特别损益、非常损益 Gai n on trad ing securities 交易证券收益
会计报表格术语中英文对照
会计报表术语中英文比较 一、损益表 INCOME STATEMENT Aggregate income statement?归并损益表 Operating Results? 经营业绩 FINANCIAL HIGHLIGHTS?财务纲要 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?其余收入及利得 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 / （损失） 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?销售投资前利润 Operating expenses:?营业花费： Research and development costs（R&D） ?研发花费 marketing expensesSelling expenses?销售花费 Cost of revenues?营业成本 Selling Cost?销售成本 Sales and marketing expenses Selling and marketing expenses?销售花费、或销售及市场推行花费 Selling and distribution costs?营销花费 / 行销花费 General and administrative expenses ?管理花费 / 一般及管理花费 Administrative expenses?管理花费 ? Operating income（loss ） ?营业利润 / （损失） Profit from operating activities?营业利润 / 经营活动之利润 Finance costs?财务花费 / 财务成本 Financial result?财务花费 Finance income?财务利润 Change in fair value of derivative liability associated with Series B convertible redeemable preference shares?可变换可赎回优先股B有关衍生欠债公允值改动 Loss on the derivative component of convertible bonds?可换股债券衍生工具之损失Equity loss of affiliates?子企业权益损失 Government grant income ?政府补贴
会计报表术语中英文对照
会计报表术语中英文对照 一、损益表INE STATEMENT Aggregate ine 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 销售本钱 Gross profit 毛利润 Gross margin毛利率 Other ine 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 ine〔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 e*penses:营业费用： Research and development costs 〔R&D〕研发费用 marketing e*pensesSelling e*penses销售费用 Cost of revenues营业本钱 Selling Cost销售本钱 Sales and marketing e*penses Selling and marketing e*penses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 e*penses 管理费用/一般及管理费用 Administrative e*penses管理费用 Operating ine〔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/财务本钱 Financial result财务费用 Finance ine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 ponent 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 ine 政府补助 Other (e*pense) / ine 其他收入/〔费用〕 Loss before ine ta*es 税前损失
会计报表术语中英文对照
会计报表术语中英文对照一、损益表INCOME STA TEMENT 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 销售本钱 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 expenses:营业费用: Research and development costs 〔R&D 〕研发费用 marketing expensesSelling expenses 销售费用 Cost of revenues 营业本钱 Selling Cost销售本钱 Sales and marketing expenses Selling and marketing expenses 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 expenses 治理费用 /一般及治理费用 Administrative expenses 治理费用 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/财务本钱 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01 失 Equity loss of affiliates 子公司权益损失 Government grant income 政府补助 Other 〔expense〕 / 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
会计报表术语中英文对照
会计报表术语中英文对照一、损益表INCOME STATEMENT Operating Result s 经营业绩 Gross revenues总收入/毛收入 Net revenues销售收入/净收入 Sale s销售额 Turnover营业额 Cost of revenues 销售成本 Gross profit 毛利润 Gross margin 毛利率 EBITDA恩、税、折旧、摊销前利润（EBITDA EBITDA margin EBITDAp EBITA!、、税、摊销前利润 EBIT息税前利润/营业利润 Operating profit 营业利润 Operating margin营业利润率 EBIT margin EBI序（营业利润率） Profit before disposal of investments 出售投资前利润Operating expenses:营业费用: Research and development costs （R&D）研发费用marketing expensesSelling expense季肖售费用
Cost of revenues 营业成本 Selling Cost销售成本 Sales and marketing expenses Selling and marketing expenses 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 expenses 管理费用/一般及管理费用 Administrative expenses 管理费用 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 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 Equity loss of affiliates 子公司权益损失 Profit before tax 税前利润 taxes税项 Profit for the period 本期利润 Net loss净损失 Net Margin净利率 extraordinary gain and loss特另U损益、常损益 Gain on trading securities 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
会计报表术语中英文对照
会计报表术语中英文对照
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）
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 securities 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 securities 可交换证券公允值变动 Other comprehensive income —Foreign currency translation adjustment 其他综合利润
会计报表术语中英文对照
会计报表术语中英文对照Lt D
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 销售本钱 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 expenses: 营业费用： Research and development costs 〔R&D〕研发费用 marketing expensesSelling expenses 销售费用Cost of revenues 营业本钱 Selling Cost 销售本钱 Sales and marketing expenses Selling and marketing expenses 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 expenses 管理费用/一般及管理费用 Administrative expenses 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/财务本钱 Financial result 财务费用