英文報表常用詞匯翻譯

英文報表常用詞匯翻譯

一、損益表INCOME STATEMENT

Aggregate income statement 合并損益表Operating Results

經營業績

FINANCIAL HIGHLIGHTS 財務摘要

Gross revenues 總收入/毛收入

Net revenues 銷售收入/凈收入

Sales 銷售額

Turnover 營業額

Cost of revenues 銷售成本

Gross profit 毛利潤

Gross margin 毛利率

Other income and gain 其他收入及利得

EBITDA 息、稅、折舊、攤銷前利潤（EBITDA）EBITDA margin

EBITDA率

EBITA 息、稅、攤銷前利潤

EBIT 息稅前利潤/營業利潤

Operating income（loss）營業利潤/（虧損）Operating profit

營業利潤

Operating margin 營業利潤率

EBIT margin EBIT率（營業利潤率）

Profit before disposal of investments 出售投資前利潤

Operating expens: 營業費用：

Rearch and development costs （R&D）研發費用

marketing expensSelling expens 銷售費用

Cost of revenues 營業成本

Selling Cost 銷售成本

Sales and marketing expens Selling and marketing

expens 銷售費用、或銷售及市場推廣費用

Selling and distribution costs 營銷費用/行銷費用

General and administrative expens 管理費用/一般及管理費

用Administrative expens 管理費用

Operating income（loss）營業利潤/（虧損）

Profit from operating activities 營業利潤/經營活動之利潤

Finance costs 財務費用/財務成本

Financial result 財務費用

Finance income 財務收益

Change in fair value of derivative liability associated with

Series B convertible redeemable preference shares 可轉換可贖回

優先股B相關衍生負債公允值變動

Loss on the derivative component of convertible bonds 可換

股債券衍生工具之損失

Equity loss of affiliates 子公司權益損失

Government grant income 政府補助

Other (expen) / income 其他收入/（費用）

Loss before income taxes 稅前損失

Income before taxes 稅前利潤

Profit before tax 稅前利潤

Income taxes 所得稅

taxes 稅項

Current Income tax 當期所得稅

Deferred Income tax 遞延所得稅

Interest income 利息收入

Interest income net 利息收入凈額

Profit for the period 本期利潤

Ordinary income 普通所得、普通收益、通常收入

Comprehensive income 綜合收益、全面收益

Net income 凈利潤

Net loss 凈損失

Net Margin 凈利率

Income from continuing operations 持續經營收益或連續經營

部門營業收益

Income from discontinued operations 非持續經營收益或停業

部門經營收益

extraordinary gain and loss 特別損益、非常損益

Gain on trading curities 交易證券收益

Net Profit attributable to Equity Holders of the Company 歸

屬于本公司股東所有者的凈利潤

Net income attributed to shareholders 歸屬于母公司股東的凈

利潤或股東應占溢利（香港譯法）

Profit attributable to shareholders 歸屬于股東所有者（持有者）

的利潤或股東應占溢利（香港譯法）

Minority interests 少數股東權益/少數股東損益

Change in fair value of exchangeable curities 可交換證券公

允值變動Other comprehensive income —Foreign currency

translation adjustment 其他綜合利潤—外匯折算差異

Comprehensive (loss) / income 綜合利潤(虧損)

Gain on disposal of asts 處分資產溢價收入

Loss on disposal of asts 處分資產損失

Ast impairments 資產減值

Gain on sale of asts 出售資產利得

Intergment eliminations 公司內部沖銷

Dividends 股息/股利/分紅

Deferred dividends 延派股利

Net loss per share: 每股虧損

Earnings per share（EPS）每股收益

Earnings per share attributable to ordinaryequity holders of

the parent 歸屬于母公司股東持有者的每股收益

-Basic -基本

-Diluted -稀釋/攤?。抗墒找嬉话阌孟♂?，凈資產用攤薄）

Diluted EPS 稀釋每股收益

Basic EPS 基本每股收益

Weighted average number of ordinary shares: 加權平均股數：

-Basic -基本

-Diluted -稀釋/攤薄

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

換股債券之衍生工具評估損益及匯兌損失后每股盈

Historical Cost 歷史成本

Capital expenditures 資本支出

revenues expenditure 收益支出

Equity in earnings of affiliatequity earnings of affiliates 子

公司股權收益附屬公司股權收益聯營公司股權收益

equity in affiliates 附屬公司權益

Equity Earning 股權收益、股本盈利

Non-operating income 營業外收入

Income taxes-current 當期所得稅或法人稅、住民稅及事業稅等

（日本公司用法）

Income taxes-deferred 遞延所得稅或法人稅等調整項（日本公

司用法）Income (loss) before income taxes and minority interest

所得稅及少數股東權益前利潤（虧損）

Equity in the income of investees 采權益法認列之投資收益

Equity Compensation 權益報酬

Weighted average number of shares outstanding 加權平均流

通股treasury shares 庫存股票

Number of shares outstanding at the end of the period 期末

流通股數目Equity per share, attributable to equity holders of the

Parent 歸屬于母公司所有者的每股凈資產

Dividends per share 每股股息、每股分紅

Cash flow from operations （CFFO）經營活動產生的現金流量

Weighted average number of common and common equivalent

shares outstanding：加權平均普通流通股及等同普通流通股

Equity Compensation 權益報酬

Weighted Average Diluted Shares 稀釋每股收益加權平均值

Gain on disposition of discontinued operations 非持續經營業

務處置利得（收益）

Loss on disposition of discontinued operations 非持續經營業

務處置損失

participation in profit 分紅

profit participation capital 資本紅利、資本分紅

profit sharing 分紅

Employee Profit Sharing 員工分紅（紅利）

Dividends to shareholders 股東分紅（紅利）

Average basic common shares outstanding 普通股基本平均數

Average diluted common shares outstanding 普通股稀釋平均

數Securities litigation expens, net 證券訴訟凈支出

Intergment eliminations 部門間消減

ROA（Return on asts）資產回報率/資產收益率

ROE(Return on Equit) 股東回報率/股本收益率(回報率)凈資產收

益率Equit ratio 產權比率

Current ration (times) 流動比率

ROCE（Return on Capital Employed）資本報酬率（回報率）

或運營資本回報率或權益資本收益率或股權收益率

RNOA（Return on Net Operating Asts）凈經營資產收益率

（回報率）ROI（Return on Investment）投資回報率

OA（Operating Asts）經營性資產

OL（Operating Liabilites）經營性負債

NBC(Net Borrow Cost) 凈借債費用

OI(Operating Income) 經營收益

NOA(Net Operating Asts) 凈經營性資產

NFE(Net Financial Earnings) 凈金融收益

NFO(Net Financial Owners) 凈金融負債

FLEV(Financial leverage) 財務杠桿

OLLEV(Operating Liabilites leverage) 經營負債杠桿

CSE(Common Stock Equity) 普通股權益

SPREAD 差價

RE(Residual Earning) 剩余收益

二、資產負債表

balance sheet 資產負債表

aggregate balance sheet 合并資產負債表

Asts 資產

Current asts 流動資產

Non-current asts 非流動資產

Interests in subsidiaries 附屬公司權益

Cash and cash equivalents 現金及現金等價物

Hong Kong listed investments, at fair value 于香港上市的投資，

以公允價值列示

Investment deposits 投資存款

Designated loan 委托貸款

Financial asts 金融資產

Pledged deposits 銀行保證金/抵押存款

Trade accounts receivable 應收賬款

Trade and bills receivables 應收賬款及應收票據

Inventories 存貨/庫存

Prepayments and other receivables 預付款及其他應收款

Prepayments, deposits and other receivables 預付賬款、按金及其

它應收款

Total current asts 流動資產合計

Tangible asts 有形資產

Intangible asts 無形資產

Investment properties 投資物業

Goodwill 商譽

Other intangible asts 其他無形資產

Available-for-sale investments 可供出售投資

Prepayments for acquisition of properties 收購物業預付款項

fair value 公允價值

Property, plant and equipment 物業、廠房及設備或財產、廠房

及設備或固定資產

Fixed Asts 固定資產

Plant Asts 廠房資產

Lea prepayments 預付租金

Intangible asts 無形資產

Deferred tax asts 遞延稅/遞延稅項資產

Total asts 資產合計

Liabilities 負債

Current liabilities 流動負債

Short-term bank loans 短期銀行借款

Current maturities of long-term bank loans 一年內到期的長期

銀行借款Accounts and bills payable 應付賬款及應付票據

Accrued expens and other payables 預提費用及其他應付款

Total current liabilities 流動負債合計

Long-term bank loans, less current maturities Deferred

income Deferred tax liabilities 長期銀行借款，減一年內到期的長期

銀行貸款Deferred income 遞延收入

Deferred tax liabilities 遞延稅

Financial Net Debt 凈金融負債

Total liabilities 負債合計

Commitments and contingencies 資本承諾及或有負債

三、股東權益

Donated shares 捐贈股票

Additional paid-in capital 資本公積

Statutory rerves 法定公積

Retained earnings 未分配利潤

Accumulated other comprehensiveincome 累積其他綜合所得

Treasury shares 庫存股票

Total shareholders’equity 股東權益合計

Equity 股東權益、所有者權益、凈資產

Shareholder’s EquityStockholder's EquityOwner's Equity 股

東權益、所有者權益

Total liabilities and shareholders’equity 負債和股東權益合計

Capital and rerves attributable to the Company’s equity

holders 本公司權益持有人應占資本及儲備

Issued capital 已發行股本

Share capital 股本

Rerves 儲備

Cash rerves 現金儲備

Inerim dividend 中期股息

Propod dividend 擬派股息

Propod special dividend 擬派末期股息

Propod special dividend 擬派特別股息

Propod final special dividend 擬派末期特別股息

Convertible bonds 可換股債券

Shareholders’fund 股東資金

四、現金流量表STATEMENTS OF CASH FLOWS

Cash flow from operating activities 經營活動產生的現金流

Net cash provided by / (ud in) operating activities 經營活動

產生的現金流量凈額

Net income /loss 凈利潤或損失

Adjustments to reconcile net loss to net cash provided

by/(ud in)

operating activities: 凈利潤之現金調整項：

Depreciation and amortization 折舊及攤銷

Addition of bad debt expen 壞賬增加數/（沖回數）

Provision for obsolete inventories 存貨準備

Share-bad compensation 股票薪酬

Deferred income taxes 遞延所得稅

Exchange loss 匯兌損失

Loss of disposal of property,plant and equipment 處置固定資

產損失Changes in operating asts and liabilities: 經營資產及負債

的變化Trade accounts receivable 應收賬款

Inventories 存貨

Prepayments and other receivables 預付款及其他應收款

Accounts and bills payable 應付賬款及應付票據

Accrued expens and other payables 預提費用及其他應付款

Net cash provided by / (ud in) operating activities 經營活動

產生/（使用）的現金

Free cash flow 自由現金流

Cash flow from investing activities 投資活動產生的現金流

Net cash ud in investing activities 投資活動產生的現金流量

凈額Purchas of property, plant and equipment 購買固定資產

Payment of lea prepayment 支付預付租金

Purchas of intangible asts 購買無形資產

Proceeds from disposal of property, plant and equipment 處

置固定資產所得

Government grants received 政府補助

Equity in the income of investees 采權益法認列之投資收益

Cash flow from financing activities 籌資活動產生的現金流

Net cash provided by financing activities 籌資活動產生的現金

流量凈額

Proceeds from borrowings 借款所得

Repayment of borrowings 還款

Decrea / (increa) in pledged deposits 銀行保證金（增加）

/ 減少Proceeds from issuance of capital stock 股本發行所得

Net cash provided by financing activities 籌資活動產生的現金

Effect of exchange rate changes on cash and cash

equivalents 現金及現金等價物的匯率變更的影響

Net decrea in cash and cash equivalents 現金及現金等價物

的凈（減少）/ 增加

Cash and cash equivalents at the beginning of period 期初現

金及現金等價物

Cash and cash equivalents at the end of period 期末現金及現

金等價物Investments （incl. financial asts）金融資產投資

Investments in acquisitions 并購投資

Net cash flow 現金流量凈額