国际企业会计中英文对照(doc 8页)

国际企业会计中英文对照(doc 8页)

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）

Diluted EPS 稀释每股收益

Basic EPS 基本每股收益

Weighted average number of ordinary shares: 加权平均股数：

-Basic -基本

-Diluted -稀释/摊薄

Derivative financial instruments 衍生金融工具

Borrowings 借貸

Earnings Per Share, excluding the (loss)gain on the derivative component of convertible bonds and exchange difference 扣除可换股债券之衍生工具评估损益及汇兑损失后每股盈

Historical Cost 历史成本

Capital expenditures 资本支出

revenues expenditure 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 Earning 股权收益、股本盈利

Non-operating income 营业外收入

Income taxes-current 当期所得税或法人税、住民税及事业税等（日本公司用法）

Income taxes-deferred 递延所得税或法人税等调整项（日本公司用法）Income (loss) before income taxes and minority interest 所得税及少数股东权益前利润（亏损）

Equity in the income of investees 采权益法认列之投资收益

Equity Compensation 权益报酬

Weighted average number of shares outstanding 加权平均流通股treasury shares 库存股票

Number of shares outstanding at the end of the period 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

Dividends per share 每股股息、每股分红

Cash flow from operations （CFFO）经营活动产生的现金流量

Weighted average number of common and common equivalent shares outstanding：加权平均普通流通股及等同普通流通股

Equity Compensation 权益报酬