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{财务管理财务会计}国际企业会计术语中英文对照

2021-03-12 11:13:37

 {财务管理财务会计}国际企业会计术语中英文对照

 国际企业中英文对照

 一、损益表INCOMESTATEMENT

 Aggregateinestatement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

 Otherineandgain其他收入及利得

 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

 Operatingine(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

 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

 Operatingine(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

 Financeine财务收益

 ChangeinfairvalueofderivativeliabilityassociatedwithSeriesBconvertibleredeemablepreferenceshares可转换可赎回优先股B相关衍生负债公允值变动

 Lossonthederivativeponentofconvertiblebonds可換股債券衍生工具之損失

 Equitylossofaffiliates子公司权益损失

 Governmentgrantine政府补助

 Other(expense)/ine其他收入/(费用)

 Lossbeforeinetaxes税前损失

 Inebeforetaxes税前利润

 Profitbeforetax税前利润

 Inetaxes所得税

 taxes税项

 CurrentInetax当期所得税

 DeferredInetax递延所得税

 Interestine利息收入

 Interestinenet利息收入净额

 Profitfortheperiod本期利润

 Ordinaryine普通所得、普通收益、通常收入

 Comprehensiveine综合收益、全面收益

 Netine净利润

 Netloss净损失

 NetMargin净利率

 Inefromcontinuingoperations持续经营收益或连续经营部门营业收益

 Inefromdiscontinuedoperations非持续经营收益或停业部门经营收益

 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

 Netineattributedtoshareholders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少数股东权益/少数股东损益

 Changeinfairvalueofexchangeablesecurities可交换证券公允值变动

 Otherprehensiveine—Foreigncurrencytranslationadjustment其他综合利润—外汇折算差异

 Comprehensive(loss)/ine综合利润(亏损)

 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

 -Diluted-稀释/摊薄

 Derivativefinancialinstruments衍生金融工具

 Borrowings借貸

 EarningsPerShare,excludingthe(loss)gainonthederivativeponentofconvertiblebondsandexchangedifference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-operatingine营业外收入

 Inetaxes-current当期所得税或法人税、住民税及事业税等(日本公司用法)

 Inetaxes-deferred递延所得税或法人税等调整项(日本公司用法)

 Ine(loss)beforeinetaxesandminorityinterest所得税及少数股东权益前利润(亏损)

 Equityintheineofinvestees采权益法认列之投资收益

 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,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

 Weightedaveragenumberofmonandmonequivalentsharesoutstanding: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

 EmployeeProfitSharing员工分红(红利)

 Dividendstoshareholders股东分红(红利)

 Averagebasicmonsharesoutstanding普通股基本平均数

 Averagedilutedmonsharesoutstanding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

 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

 OI(OperatingIne)经营收益

 NOA(NetOperatingAssets)净经营性资产

 NFE(NetFinancialEarnings)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

 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

 Tradeandbillsreceivables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

 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-termbankloans,lesscurrentmaturitiesDeferredineDeferredtaxliabilities长期银行借款,减一年内到期的长期银行贷款

 Deferredine递延收入

 Deferredtaxliabilities递延税

 FinancialNetDebt净金融负债

 Totalliabilities负债合计

 Commitmentsandcontingencies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

 Accumulatedotherprehensiveine累积其他综合所得

 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

 Totalliabilitiesandshareholders’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STATEMENTSOFCASHFLOWS

 Cashflowfromoperatingactivities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

 Netine/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-basedpensation股票薪酬

 Deferredinetaxes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

 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

 Equityintheineofinvestees采权益法认列之投资收益

 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

 Proceedsfromborrowings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

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