采矿经济类术语英语

Accumulated losses 累计亏损

acquirer投资主体

Acquisition premium 收购溢价

Administration and Corporate expenses行政管理及公司费用

Administrative expenses 管理费用

Asset classified as held for sale供出售资产

attributable to the owners of the parent entity归属母公司的

Backwardation (证券)交割延期(费)。A situation when the cash or spot price of a metal stands at a premium over the price of the metal for delivery at a forward date.

Balance sheet资产负债表

Basic earnings (loss) per share 每股收益（亏损）

BCM-bank cubic meter 实立方米数

BCMs Mined 开采的实立方米数

Beginning equity 期初权益

benefits packaging 津贴方案

By-Product Credits副产品收入抵扣

C1 Cash Cost C1现金成本

C1 Cash Margin C1现金毛利

C2 Production Cost C2 生产成本

C3 Total Costs C3总成本

Capex as % of sales 资本支出占销售收入比例

Capex- Capital expenses资本性开支

capital gain tax资本利得税

Capitalised mining costs 资本化的采矿成本

carry forward capital losses递延资本亏损

Cash and cash equivalents at the beginning of the year期初现金及现金等价物余额

Cash and cash equivalents at the end of the year期末现金及现金等价物余额

Cash and cash equivalents 现金及现金等价物

Cash collateral for security deposit保证押金

cash flow from financing 融资活动现金流量

cash flow from investing 投资活动现金流量

cash flow from operations 经营活动现金流量

Cash flows from financing activities财务活动现金流

Cash Margin 现金毛利

Cashflow statement现金流量表

Change in NWC 净流动资金变动

Commercial / OHSE 商务/职业健康安全

comprehensive income (loss) for the year本年度综合收入（亏损）

Comprehensive income综合收入

comprehensive loss for the year 年度综合亏损

conduit 过境，导管，水管

consolidate合并

Contributed equity 实收资本

Corporate expenses公司费用

Cost of financing 融资成本

Cost on disposal of exploration assets 处置勘探资产成本

Current Assets流动资产

Current liabilities 流动负债

D&A as % of sales —Depreciation / Amortisation折旧摊销占收入的比例

Deferred receivable 递延的应收款项

Deferred tax assets递延应收税款

Deferred tax liabilities 递延应付税款

deferred tax递延税款

Depreciation / Amortisation折旧/摊销

Derivative financial instruments金融衍生工具（品）

Derivatives and hedging activities衍生和保值活动

Diluted earnings (loss) per share稀释后的每股收益（亏损）

disability insurrance 伤残保险

divestment 撤资

dividend access share股息配方股权

dividends withholding tax股息预提税

Earnings (loss) per share 每股收益（亏损）EPS

EBITDA-Earnings Before Interest, Tax, Depreciation & Amortisation税息折旧摊销前收入EBIT-Earnings Before Interest & Tax税息前收入

economic substance经济实质

Employee benefits 员工福利

Ending equity 期末权益

enforcement 强制执行

equity funding 股权融资

Equity instruments权益工具

Equity 权益（股本）

Existing interest expense 当前利息支出

expatriate 外派人员

Exploration and evaluation assets 勘探与估价资产

Exploration and mine development costs 勘探和矿山开拓成本

Fair value adjustments 公允价值调整

Fair value 公允价值

Farm-in agreement 分享协议

FCF for debt repayment用于偿还债务的自由现金流

Finance expense 财务支出

Finance income财务收入

Financial instruments财务工具

Financial liabilities 财务负债

financial report财务报告

Franked dividends已付税股息

Franking credits已缴纳税金抵扣

Free cash flow （FCF)自由现金流

Free dig直接挖掘