会计报表术语中英文对照

会计报表术语中英文对照、损益表INCOME STATEMENT

Op erat ing Results 经营业绩

Gross revenues总收入/毛收入

Net revenues销售收入/净收入

Sales销售额

Turno ver营业额

Cost of revenues 销售成本

Gross profit 毛利润

Gross margin 毛利率

EBITDA息、税、折旧、摊销前利润（EBITDA EBITDA margin EBITD率

EBITA息、税、摊销前利润

EBIT息税前利润/营业利润

Op erat ing p rofit 营业利润

Op erati ng margin营业利润率

EBIT margin EBI■率（营业利润率）

Profit before dis posal of inv estme nts 出售投资前利润Op erat ing expen ses:营业费用:

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

marketi ng expen sesSelli ng expen se销肖售费用

Cost of reve nues 营业成本

Selli ng Cost销售成本

Sales and marketi ng expen ses Selli ng and market ing expens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

Admi nistrative expen ses 管理费用

Profit from op erat ing activities营业利润/经营活动之利润

Finance costs财务费用/财务成本

Finan cial result 财务费用

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

Equity loss of affiliates 子公司权益损失

Profit before tax 税前利润

taxes税项

Profit for the period 本期利润

Net loss净损失

Net Margin净利率

extraord inary gai n and loss 特别损益、非常损益

Gai n on trad ing securities 交易证券收益

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

P rofit 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 excha ngeable securities^ 交换证券公允值变动

Gain on dis posal of assets处分资产溢价收入

Loss on dis posal of asset处分资产损失

Asset impairments 资产减值

Gai n on sale of assets出售资产利得

In tersegme nt elimi natio ns 公司内部冲销

Divide nds股息/股利/分红

Deferred divide nds 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 ordin aryequity 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）

Diluted EPS稀释每股收益

Basic EPSS本每股收益

Weighted average nu mber of ordinary shares:力口权平均股数:

-Basic -基本

-Diluted -稀释/摊薄

Derivative financial instruments 衍生金融工具

Borrowings 借貸

Historical Cost 历史成本

Cap ital expen ditures 资本支出

revenues expen diture 收益支出

Equity in earnings of affiliatesequity earnings of affiliates 子公司股权收益附属公司股权收益联营公司股权收益

equity in affiliates 附属公司权益

Equity Earni ng股权收益、股本盈利

Equity Compen sati on 权益报酬

Weighted average nu mber of shares outsta nding 加权平均流通股

treasury shares 库存股票

Number of shares outsta nding at the end of the p eriod 期末流通股数目

Equity per share, attributable to equity holders of the Parent 归属于母公司所有者的每股净资产

Divide nds p er share每股股息、每股分红

Cash flow from op eratio ns ( CFFO 经营活动产生的现金流量

Equity Compen sati on 权益报酬