财务报表各项目中英文对照.docx
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财务报表各项目中英文对照
财务报表各项目中英文对照
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
Loss on the derivative component of convertible bonds
Equity loss of affiliates 子公司权益损失
B 相关衍生负债公允值变动
可換股債券衍生工具之損失
Government grant income
Other （expense） / income
Loss before income taxes
政府补助
其他收入 /（费用）
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
Gain on trading securities
特别损益、非常损益
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
利润 —外汇折算差异
Comprehensive （loss） / income
— Foreign currency translation adjustment 其他综合
综合利润 （亏损 ）
Gain on disposal of assets
Loss on disposal of assets
处分资产溢价收入
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 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 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
ROA （ Return on assets ） 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 Assets） 净经营资产收益率（回报率）
ROI （Return on Investment） 投资回报率
OA （ Operating Assets ） 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 Assets）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
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
Investment deposits投资存款
Designated loan委托贷款
Financial assets 金融资产
于香港上市的投资，以公允价值列示
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
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
三、股东权益
Donated shares 捐赠股票
资本承诺及或有负债
Additional paid-in capital
资本公积
Statutory reserves
Retained earnings
法定公积
未分配利润
Accumulated other comprehensiveincome
Treasury shares 库存股票
累积其他综合所得
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'sEquityOwner'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
’ s equity 本公司 holders 权益持有
Capital and reserves attributable to the Company
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
人
Proposed special dividend
Proposed special dividend
拟派末期股息
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
Shareholdersfund 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
Inventories 存货
应收账款
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
Free cash flow 自由现金流
经营活动产生 /（使用）的现金
Cash flow from investing activities
Net cash used in investing activities
投资活动产生的现金流
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
Purchases of intangible assets
支付预付租金
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
Cash flow from financing activities
采权益法认列之投资收益
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
Repayment of borrowings
借款所得
还款
Decrease / （increase） in pledged deposits
Proceeds from issuance of capital stock
Net cash provided by financing activities
银行保证金（增加） / 减少
股本发行所得
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
升级会员 