财务报表各项目中英文对照Word文件下载.docx

1、EBIT 息税前利润 /营业利润Operating incomeOperating profitOperating marginEBIT margin EBIT（loss ） 营业利润 / （亏损） 营业利润营业利润率率（营业利润率）出售投资前利润R&D） 研发费用Profit before disposal of investmentsOperating expenses: 营业费用：Research and development costs marketing expensesSelling expenses 销售费用Cost of revenues 营业成本Selling Cost 销

2、售成本销售费用、或B 相关衍生负Sales and marketing expenses Selling and marketing expenses 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 cos

3、ts 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 债公允值变动可換股債券衍生工具Loss on the derivative component of convertible bonds 之損失子公司权益损失政府补助其他收入 / （费用）税前损失Equity loss of affiliates G

4、overnment grant income Other （expense） / income Loss before income taxesIncome 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Compreh

5、ensive 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

6、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

7、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 share （EPS） 每股收益Ea

8、rnings 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：-Diluted - 稀释 / 摊薄Derivative financial instruments 衍生金融工具Borrowings 借貸Earnings Per

9、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 revenues expenditure资本支出 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 affil

10、iates 附属公司权益Equity Earning 股权收益、股本盈利营业外收入当期所得税或法人税、住民税及事业税等（日本公司用Income （loss） before income taxes and minority interest 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

11、 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 sharesoutstanding ：加权平均普通流通股及等同普通流通股Weighted Average Dilute

12、d Shares 稀释每股收益加权平均值Gain on disposition of discontinued operations （收益）非持续经营业务处置利得非持续经营业务处置损失Loss on disposition of discontinued operationsAverage 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 elimina

13、tions 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ROC（E 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RNO（A 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（ Operati

14、ng 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No