财务报表各项目中英文对照.docx

1、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INCOMESTATEMENTAggregateincomestatement 合并损益表OperatingResults经营业绩FINANCIALHIGHLIGHTS 财务摘要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Otherincomeandgain 其他收入及利得EBITDA息、税、折旧、摊销前利润（ EBITDA）EBITDAmarginEBITDA 率EB

2、ITA息、税、摊销前利润EBIT息税前利润/营业利润Operatingincome（loss）营业利润/（亏损）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Costofrevenues营业成本SellingCost销售成本Salesandmar

3、ketingexpensesSellingandmarketingexpenses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Operatingincome（loss）营业利润/（亏损）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Financeincome财务收益Change

4、infairvalueofderivativeliabilityassociatedwithSeriesBconvertibleredeemablepreferenceshares可转换可赎回优先股LossonthederivativecomponentofconvertiblebondsEquitylossofaffiliates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GovernmentgrantincomeOther(expense)/incomeLossbeforeincometaxes政府补助其他收入/（费用）税前损失Incomebeforetaxes 税前利润

5、Profitbeforetax税前利润Incometaxes所得税taxes税项CurrentIncometax 当期所得税DeferredIncometax 递延所得税Interestincome利息收入Interestincomenet 利息收入净额Profitfortheperiod 本期利润Ordinaryincome普通所得、普通收益、通常收入Comprehensiveincome 综合收益、全面收益Netincome净利润Netloss净损失NetMargin净利率Incomefromcontinuingoperations持续经营收益或连续经营部门营业收益Incomefromdi

6、scontinuedoperations非持续经营收益或停业部门经营收益extraordinarygainandlossGainontradingsecurities特别损益、非常损益交易证券收益NetProfitattributabletoEquityHoldersoftheCompany归属于本公司股东所有者的净利润Netincomeattributedtoshareholders 归属于母公司股东的净利润或股东应占溢利（香港译法）Profitattributabletoshareholders 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

7、数股东权益/少数股东损益Changeinfairvalueofexchangeablesecurities可交换证券公允值变动Othercomprehensiveincome利润外汇折算差异Comprehensive(loss)/incomeForeigncurrencytranslationadjustment其他综合综合利润(亏损)GainondisposalofassetsLossondisposalofassets处分资产溢价收入处分资产损失Assetimpairments资产减值Gainonsaleofassets出售资产利得Intersegmenteliminations公司内部冲

8、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-Diluted-稀释/

9、摊薄Derivativefinancialinstruments 衍生金融工具Borrowings 借貸EarningsPerShare,excludingthe(loss)gainonthederivativecomponentofconvertiblebondsandexchangedifference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HistoricalCost历史成本Capitalexpenditures 资本支出revenuesexpenditure 收益支出Equityinearningsofaffiliatesequityearningsofaffiliates

10、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Non-operatingincome 营业外收入Incometaxes-current 当期所得税或法人税、住民税及事业税等（日本公司用法）Incometaxes-deferred 递延所得税或法人税等调整项（日本公司用法）Income(loss)beforeincometaxesandminorityinterest 所得税及少数股东权益前利润（亏损）Equityintheincomeofinvestees采权益法认列之投资收益EquityCompe

11、nsation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,attributabletoequityholdersoftheParent 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Weightedaveragenumberofcommonandcomm

12、onequivalentsharesoutstanding加权平均普通流通股及等同普通流通股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）Lossondispositionofdiscontinuedoperations 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EmployeeP

13、rofitSharing 员工分红（红利）Dividendstoshareholders 股东分红（红利）Averagebasiccommonsharesoutstanding 普通股基本平均数Averagedilutedcommonsharesoutstanding 普通股稀释平均数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Cu

14、rrentration(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OI(OperatingIncome) 经营收益NOA(NetOperatingAssets) 净经营性资产NFE(NetFina

15、ncialEarnings) 净金融收益NFO(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Assets资产Currentassets 流动资产Non-currentassets非流动资产Interestsinsubsidiar

16、ies 附属公司权益Cashandcashequivalents 现金及现金等价物HongKonglistedinvestments,atfairvalueInvestmentdeposits 投资存款Designatedloan 委托贷款Financialassets金融资产于香港上市的投资，以公允价值列示Pledgeddeposits 银行保证金 /抵押存款Tradeaccountsreceivable 应收账款Tradeandbillsreceivables 应收账款及应收票据Prepayments,depositsandotherreceivables 预付账款、按金及其它应收款Tot

17、alcurrentassets 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Leasep

18、repayments预付租金Intangibleassets无形资产Deferredtaxassets 递延税/递延税项资产Totalassets资产合计Liabilities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Long-termba

19、nkloans,lesscurrentmaturitiesDeferredincomeDeferredtaxliabilities长期银行借款，减一年内到期的长期银行贷款Deferredincome递延收入Deferredtaxliabilities 递延税FinancialNetDebt 净金融负债Totalliabilities负债合计Commitmentsandcontingencies三、股东权益Donatedshares捐赠股票资本承诺及或有负债Additionalpaid-incapital资本公积StatutoryreservesRetainedearnings法定公积未分配利润

20、AccumulatedothercomprehensiveincomeTreasuryshares库存股票累积其他综合所得Totalshareholdersequity股东权益合计Equity股东权益、所有者权益、净资产Shareholder sEquityStockholdersEquityOwner'sEquity股东权益、所有者权益Totalliabilitiesandshareholdersequity负债和股东权益合计sequity本公司holders权益持有CapitalandreservesattributabletotheCompany应占资本及储备Issuedcapi

21、tal已发行股本Sharecapital股本Reserves储备Cashreserves现金储备Inerimdividend中期股息Proposeddividend 拟派股息人ProposedspecialdividendProposedspecialdividend拟派末期股息拟派特别股息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Netcas

22、hprovidedby/(usedin)operatingactivities经营活动产生的现金流量净额Netincome/loss 净利润或损失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）Provisionforobsoleteinventories存货准备Share-basedcompensation 股票薪酬Deferred

23、incometaxes递延所得税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TradeaccountsreceivableInventories存货应收账款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Netcashprovidedb

24、y/(usedin)operatingactivitiesFreecashflow自由现金流经营活动产生/（使用）的现金CashflowfrominvestingactivitiesNetcashusedininvestingactivities投资活动产生的现金流投资活动产生的现金流量净额Purchasesofproperty,plantandequipment购买固定资产PaymentofleaseprepaymentPurchasesofintangibleassets支付预付租金购买无形资产Proceedsfromdisposalofproperty,plantandequipment

25、处置固定资产所得Governmentgrantsreceived 政府补助EquityintheincomeofinvesteesCashflowfromfinancingactivities采权益法认列之投资收益筹资活动产生的现金流Netcashprovidedbyfinancingactivities筹资活动产生的现金流量净额ProceedsfromborrowingsRepaymentofborrowings借款所得还款Decrease/(increase)inpledgeddepositsProceedsfromissuanceofcapitalstockNetcashprovided

26、byfinancingactivities银行保证金（增加）/减少股本发行所得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