1、會計(jì)報表術(shù)語中英文對照一、損益表INCOMESTATEMENTAggregateincomestatement合并損益表OperatingResults經(jīng)營業(yè)績FINANCIALHIGHLIGHTS財務(wù)摘要Grossrevenues總收入毛收入revenues銷售收入凈收入Sales銷售額Turnover營業(yè)額Costofrevenues銷售成本Grossprofit毛利潤Grossmargin毛利率Otherincomegain其他收

2、入及利得EBITDA息、稅、折舊、攤銷前利潤（EBITDA）EBITDAmarginEBITDA率EBITA息、稅、攤銷前利潤EBIT息稅前利潤營業(yè)利潤Operatingincome（loss）營業(yè)利潤（虧損）Operatingprofit營業(yè)利潤Operatingmargin營業(yè)利潤率EBITmarginEBIT率（營業(yè)利潤率）Profitbefedisposalofinvestments出售投資前利潤Operatingexpense

3、s:營業(yè)費(fèi)用：Researchdevelopmentcosts（R&D）研發(fā)費(fèi)用marketingexpensesSellingexpenses銷售費(fèi)用Costofrevenues營業(yè)成本SellingCost銷售成本SalesmarketingexpensesSellingmarketingexpenses銷售費(fèi)用、或銷售及市場推廣費(fèi)用Sellingdistributioncosts營銷費(fèi)用行銷費(fèi)用Generaladministrat

4、iveexpenses管理費(fèi)用一般及管理費(fèi)用Administrativeexpenses管理費(fèi)用Operatingincome（loss）營業(yè)利潤（虧損）Profitfromoperatingactivities營業(yè)利潤經(jīng)營活動之利潤Financecosts財務(wù)費(fèi)用財務(wù)成本Financialresult財務(wù)費(fèi)用Financeincome財務(wù)收益Changeinfairvalueofderivativeliabilityassociate

5、dwithSeriesBconvertibleredeemablepreferenceshares可轉(zhuǎn)換可贖回優(yōu)先股B相關(guān)衍生負(fù)債公允值變動Lossonthederivativecomponentofconvertiblebonds可換股債券衍生工具之損失Equitylossofaffiliates子公司權(quán)益損失Governmentgrantincome政府補(bǔ)助BasicEPS基本每股收益Weightedaveragenumberofd

6、inaryshares:加權(quán)平均股數(shù)：Basic基本Diluted稀釋攤薄Derivativefinancialinstruments衍生金融工具Browings借貸EarningsPerShareexcludingthe(loss)gainonthederivativecomponentofconvertiblebondsexchangedifference扣除可換股債券之衍生工具評估損益及匯兌損失后每股盈HisticalCost歷史

7、成本Capitalexpenditures資本支出revenuesexpenditure收益支出Equityinearningsofaffiliatesequityearningsofaffiliates子公司股權(quán)收益附屬公司股權(quán)收益聯(lián)營公司股權(quán)收益equityinaffiliates附屬公司權(quán)益EquityEarning股權(quán)收益、股本盈利Nonoperatingincome營業(yè)外收入Incometaxescurrent當(dāng)期所得稅或法人

8、稅、住民稅及事業(yè)稅等（日本公司用法）Incometaxesdeferred遞延所得稅或法人稅等調(diào)整項(xiàng)（日本公司用法）Income(loss)befeincometaxesminityinterest所得稅及少數(shù)股東權(quán)益前利潤（虧損）Equityintheincomeofinvestees采權(quán)益法認(rèn)列之投資收益EquityCompensation權(quán)益報酬Weightedaveragenumberofsharesoutsting加權(quán)平均流通

9、股treasuryshares庫存股票Numberofsharesoutstingattheendoftheperiod期末流通股數(shù)目EquitypershareattributabletoequityholdersoftheParent歸屬于母公司所有者的每股凈資產(chǎn)Dividendspershare每股股息、每股分紅Cashflowfromoperations（CFFO）經(jīng)營活動產(chǎn)生的現(xiàn)金流量Weightedaveragenumber

10、ofcommoncommonequivalentsharesoutsting：加權(quán)平均普通流通股及等同普通流通股EquityCompensation權(quán)益報酬WeightedAverageDilutedShares稀釋每股收益加權(quán)平均值Gainondispositionofdiscontinuedoperations非持續(xù)經(jīng)營業(yè)務(wù)處置利得（收益）Lossondispositionofdiscontinuedoperations非持續(xù)經(jīng)營業(yè)

11、務(wù)處置損失participationinprofit分紅profitparticipationcapital資本紅利、資本分紅profitsharing分紅EmployeeProfitSharing員工分紅（紅利）Dividendstoshareholders股東分紅（紅利）Averagebasiccommonsharesoutsting普通股基本平均數(shù)Averagedilutedcommonsharesoutsting普通股稀釋平均數(shù)