会计报表术语中英文对照

会计报表术语中英文对照

一、损益表INCOME STATEMENT

Aggregate income statement合并损益表

Operating Results经营业绩

FINANCIAL HIGHLIGHTS财务摘要

Gross revenues总收入/毛收入

Net revenues 销售收入/净收入

Sales销售额

Turnover营业额

Cost of revenues 销售成本

Gross profit 毛利润

Gross margin毛利率

Other income and gain其他收入及利得

EBITDA息、税、折旧、摊销前利润（EBITDA）

EBITDA margin EBITDA率

EBITA息、税、摊销前利润

EBIT息税前利润/营业利润

Operating income（loss）营业利润/（亏损）

Operating profit营业利润

Operating margin营业利润率

EBIT margin EBIT率（营业利润率）

Profit before disposal of investments出售投资前利润

Operating expenses:营业费用：

Research and development costs （R&D）研发费用

marketing expensesSelling expenses销售费用

Cost of revenues营业成本

Selling Cost销售成本

Sales and marketing expenses Selling and marketing expenses销售费用、或销售及市场推广费用

Selling and distribution costs营销费用/行销费用

General and administrative expenses 管理费用/一般及管理费用

Administrative expenses管理费用

Operating income（loss）营业利润/（亏损）

Profit from operating activities营业利润/经营活动之利润

Finance costs财务费用/财务成本

Financial result财务费用

Finance income财务收益

Change in fair value of derivative liability associated with Series B convertible redeemable preference shares可转换可赎回优先股B相关衍生负债公允值变动

Loss on the derivative component of convertible bonds可換股債券衍生工具之損失Equity loss of affiliates子公司权益损失

Government grant income 政府补助

Other (expense) / income 其他收入/（费用）

Loss before income taxes 税前损失

Income before taxes税前利润

Profit before tax税前利润

Income taxes 所得税

taxes税项

Current Income tax当期所得税

Deferred Income tax递延所得税

Interest income利息收入

Interest income net利息收入净额

Profit for the period本期利润

Ordinary income普通所得、普通收益、通常收入

Comprehensive income综合收益、全面收益

Net income 净利润

Net loss净损失

Net Margin净利率

Income from continuing operations持续经营收益或连续经营部门营业收益

Income from discontinued operations非持续经营收益或停业部门经营收益extraordinary gain and loss特别损益、非常损益

Gain on trading securities交易证券收益

Net Profit attributable to Equity Holders of the Company归属于本公司股东所有者的净利润

Net income attributed to shareholders归属于母公司股东的净利润或股东应占溢利（香港译法）

Profit attributable to shareholders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）

Minority interests少数股东权益/少数股东损益

Change in fair value of exchangeable securities可交换证券公允值变动

Other comprehensive income — Foreign currency translation adjustment 其他综合利润—外汇折算差异

Comprehensive (loss) / income 综合利润(亏损)

Gain on disposal of assets处分资产溢价收入

Loss on disposal of assets处分资产损失

Asset impairments 资产减值

Gain on sale of assets出售资产利得

Intersegment eliminations公司内部冲销

Dividends股息/股利/分红

Deferred dividends延派股利

Net loss per share: 每股亏损

Earnings per share（EPS）每股收益

Earnings per share attributable to ordinaryequity holders of the parent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）