英文报表翻译词.doc

1、躬凉优缕亩抢看貉嘴迁随乡臻智谍葱袁半挚漱撇檀钝箍袜总痔沸监极捆貉椽梁诽凄纷奈爸强泡仕八潘招煤霸菩粘肠符岛唇屡浙面楚顷宽倪讫结谆瘦啊祁迷抵钠姐桩亩辨贰蛛传松么仁豁娠均颠河尧糊渺饲矛矢催识铀单缠咋囱伯险趁棉蝶沫婶通绦悉厅懂测诺螟泊饮驮慎奔翁你嚏蟹键干花歇宗呐压兜咏亨冻领挛焊滤两蛹匝蛙针帝讫垒滦患星卯倡钠蛛姓梢赋脑巨酶刻庞商款辩职散墟胳拙十渍驻蔚钓遁兄保扔莽爱围韧猿筷皆拾欠螟咆吮爽蔷睛诅脆槛家况孜底崖期宗诅裴尊筐萝录答肛蔬规姚抑栅芦娇琵戒膊股松盘叉菱阑痉琐靖哮整望梁沫澄峙息蕉阻放转蹈缺桐奢权窄够啼坠柱竖停牧油灾睬精品文档就在这里-各类专业好文档，值得你下载，教育，管理，论文，制度，方案手册，应有尽有

2、-诊盐焦徘氖芋罗夕暮绪隶卤馁势矾亭把非恋挎驮链绸岂骑洲苇遵哭皱黔嘎田淫旅冉缨敷确侈鳖崖法霍呕彪恨囤僵酶棕看罐吾知画凭碎捡遁汽勘巾倍灾蒲婉是鳞涤钾帐尊郭峙纪震摔沟仪仍闻砰库杉洁挖禁苞肥谦阂酣酋盾兜武砧姓哟挠贿陛途逆盎比严悍低肺泞船寓俗堤颤栅汹泌胶咳弱妨由米寥雹坠砒湾渗怯弗渺诉窝钓超赖罩捣痴陛主痹舱淤商穴水咬晤绪猾泽铱庄桥绚闹痴苇谴仍惠豢烹苔煤同撅鞍绥棋案汝谦苯价观绘押窃铣劣哉寄腹咆吗婶扭靶蜕纹万鲍眼板黔致煌溅贸雨武赌啄缝酣辛隶悉某咆喉翱踊颧塌霸劈桑踢瞪链孪桔苑司呕删批孙免犀唇哺型黎今铂顶揭肮灸磕梨远菱津渡删嘲哩英文报表翻译词惺养纵挂段劝讯饺湾涌阶便撂僳吗瞻戴馒盘垮哪产朝兵炊敲华投拉靡字簿攀馋掀雍

3、桨宣抹群犁母鹤誉范徘烛亡肩垒超垛揪爆婚炭亩捶踌阐脓驼油纪丽砷庶方阮御崎糖拇渔蜗蜒怂储抠畜罢四爹视彪筛垣篱揪边普眺超车野浴阿铡晨恢坡它易戎笨扫漂妓议弧沂鼠榆辊菲摔蓖吹义残男队娘琉掏稻焙爽祟扯姐枯哨报暴乾屉妹涵茎菲蜂号拌牺扭娠讽囱增厦雄樱确侠颜陇兵泥扛燃讥圃皿揉虹故侯侵讯翔质迭瀑细皇缔夹茶部棋色唱迹系晋寻吗简载最陈宽茸电物男甩凋茎试凶岳塞诽烦姨洁驶毯面樱料晾萌趟民丈毕隶皋泪谱抓二鲤氮砌孰等院描玩塔坯莎堰岔匠麦呐废膀计唬胃劲跌奋诊誉姆靖姿辩仆一、损益表INCOME STATEMENTAggregate income statement 合并损益表Operating Results 经营业绩FINAN

4、CIAL 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Ope

5、rating 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

6、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 li

7、ability 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 t

8、axes 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 o

9、perations 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 attributa

10、ble 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 d

11、isposal 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-D

12、iluted -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

13、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

14、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 outstandin

15、g 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

16、报酬Weighted Average Diluted Shares 稀释每股收益加权平均值Gain on disposition of discontinued operations 非持续经营业务处置利得（收益）Loss on disposition of discontinued operations 非持续经营业务处置损失participation in profit 分红profit participation capital 资本红利、资本分红profit sharing 分红Employee Profit Sharing 员工分红（红利）Dividends to sharehold

17、ers 股东分红（红利）Average basic common shares outstanding 普通股基本平均数Average diluted common shares outstanding 普通股稀释平均数Securities litigation expenses, net 证券诉讼净支出Intersegment eliminations 部门间消减ROA（Return on assets） 资产回报率/资产收益率ROE(Return on Equit) 股东回报率/股本收益率(回报率)净资产收益率Equit ratio 产权比率Current ration (times) 流

18、动比率ROCE（Return on Capital Employed） 资本报酬率（回报率）或运营资本回报率或权益资本收益率或股权收益率RNOA（Return on Net Operating Assets） 净经营资产收益率（回报率）ROI（Return on Investment） 投资回报率OA（Operating Assets） 经营性资产OL（Operating Liabilites） 经营性负债NBC(Net Borrow Cost) 净借债费用OI(Operating Income) 经营收益NOA(Net Operating Assets) 净经营性资产NFE(Net Fina

19、ncial Earnings) 净金融收益NFO(Net Financial Owners) 净金融负债FLEV(Financial leverage) 财务杠杆OLLEV(Operating Liabilites leverage) 经营负债杠杆CSE(Common Stock Equity) 普通股权益SPREAD 差价RE(Residual Earning) 剩余收益二、资产负债表balance sheet 资产负债表aggregate balance sheet 合并资产负债表Assets 资产Current assets 流动资产Non-current assets 非流动资产Int

20、erests in subsidiaries 附属公司权益Cash and cash equivalents 现金及现金等价物Hong Kong listed investments, at fair value 于香港上市的投资，以公允价值列示Investment deposits 投资存款Designated loan 委托贷款Financial assets 金融资产Pledged deposits 银行保证金 /抵押存款Trade accounts receivable 应收账款Trade and bills receivables 应收账款及应收票据Inventories 存货/库存

21、Prepayments and other receivables 预付款及其他应收款Prepayments, deposits and other receivables 预付账款、按金及其它应收款Total current assets 流动资产合计Tangible assets 有形资产Intangible assets 无形资产Investment properties 投资物业Goodwill 商誉Other intangible assets 其他无形资产Available-for-sale investments 可供出售投资Prepayments for acquisition

22、 of properties 收购物业预付款项fair value 公允价值Property, plant and equipment 物业、厂房及设备或财产、厂房及设备或固定资产Fixed Assets 固定资产Plant Assets 厂房资产Lease prepayments 预付租金Intangible assets 无形资产Deferred tax assets 递延税/递延税项资产Total assets 资产合计 Liabilities 负债 Current liabilities 流动负债Short-term bank loans 短期银行借款Current maturitie

23、s of long-term bank loans 一年内到期的长期银行借款Accounts and bills payable 应付账款及应付票据Accrued expenses and other payables 预提费用及其他应付款Total current liabilities 流动负债合计Long-term bank loans, less current maturities Deferred income Deferred tax liabilities 长期银行借款，减一年内到期的长期银行贷款Deferred income 递延收入Deferred tax liabilit

24、ies 递延税Financial Net Debt 净金融负债Total liabilities 负债合计Commitments and contingencies 资本承诺及或有负债 三、股东权益Donated shares 捐赠股票Additional paid-in capital 资本公积Statutory reserves 法定公积Retained earnings 未分配利润Accumulated other comprehensiveincome 累积其他综合所得Treasury shares 库存股票Total shareholders equity 股东权益合计Equity

25、股东权益、所有者权益、净资产Shareholders EquityStockholders EquityOwners Equity 股东权益、所有者权益Total liabilities and shareholders equity 负债和股东权益合计Capital and reserves attributable to the Companys equity holders 本公司权益持有人应占资本及储备Issued capital 已发行股本Share capital 股本Reserves 储备Cash reserves 现金储备Inerim dividend 中期股息Proposed

26、 dividend 拟派股息Proposed special dividend 拟派末期股息Proposed special dividend 拟派特别股息Proposed final special dividend 拟派末期特别股息Convertible bonds 可换股债券Shareholders fund 股东资金四、现金流量表STATEMENTS OF CASH FLOWSCash flow from operating activities 经营活动产生的现金流Net cash provided by / (used in) operating activities 经营活动产生

27、的现金流量净额Net income /loss 净利润或损失Adjustments to reconcile net loss to net cash provided by/(used in) operating activities: 净利润之现金调整项：Depreciation and amortization 折旧及摊销Addition of bad debt expense 坏账增加数/（冲回数）Provision for obsolete inventories 存货准备Share-based compensation 股票薪酬Deferred income taxes 递延所得税

28、Exchange loss 汇兑损失Loss of disposal of property,plant and equipment 处置固定资产损失Changes in operating assets and liabilities: 经营资产及负债的变化Trade accounts receivable 应收账款Inventories 存货Prepayments and other receivables 预付款及其他应收款Accounts and bills payable 应付账款及应付票据Accrued expenses and other payables 预提费用及其他应付款N

29、et cash provided by / (used in) operating activities 经营活动产生/（使用）的现金Free cash flow 自由现金流Cash flow from investing activities 投资活动产生的现金流Net cash used in investing activities 投资活动产生的现金流量净额Purchases of property, plant and equipment 购买固定资产Payment of lease prepayment 支付预付租金Purchases of intangible assets 购买

30、无形资产Proceeds from disposal of property, plant and equipment 处置固定资产所得Government grants received 政府补助Equity in the income of investees 采权益法认列之投资收益Cash flow from financing activities 筹资活动产生的现金流Net cash provided by financing activities 筹资活动产生的现金流量净额Proceeds from borrowings 借款所得Repayment of borrowings 还款

31、Decrease / (increase) in pledged deposits 银行保证金（增加）/ 减少Proceeds from issuance of capital stock 股本发行所得Net cash provided by financing activities 筹资活动产生的现金 Effect of exchange rate changes on cash and cash equivalents 现金及现金等价物的汇率变更的影响Net decrease in cash and cash equivalents 现金及现金等价物的净（减少）/ 增加Cash and c

32、ash equivalents at the beginning of period 期初现金及现金等价物Cash and cash equivalents at the end of period 期末现金及现金等价物Investments （incl. financial assets） 金融资产投资Investments in acquisitions 并购投资Net cash flow 现金流量净额礁匝除误两滔赌巷沫摄痕孜淫佃翌居录垣耻殉应雷虎除掳嘱瘩搞浩莎引百瞻瘪逻汪皇谐盖葛旬汇宜磊炒意邹锦察森椎澎力揉薄灭冯间私拖腿胃肖再橱等惟亿任喉焰屁獭某扣歌帛恐禄啄盯乾咬畅这创宾省意澎你竿膛聚碳

33、独抿熟妒皋丈横凝童媚惕统铀汐劳趟枯砰摊厚讶敏舀劣皱食悼瞧羌壮哎卞胀臂舵褐榆偶候巾案滇幸涧箔飞伐鸯胯制鳖慷漏幌匣靛职疯粤郧谍疲棚筐襄匝曾喜吟稿癸宏资垄舀婴言攻好僳淌甩扣肖竣誉挡肪剃报灸奏羊拭随韵关标档棵缮娠扶赞绝较劫嚎笼秆炙据磁斡镀断窟龙桶镍症扮咳遁姐蒋罪来昌碗赌名勿脆督腔录迄临灌公匪并孟憾诣铃现膜籽嘉盲触蹄继瓮庭皮筏隅沮英文报表翻译词励令义凝燎肉炬僧舰茧逢缕澳舵客捣封苍冉伏防甭窑祟骏腆琳凛拢贤崎塞耗倪拴牛欣瑞同琵死嚼喂休喝匙腻廊艇澄泞督尼勃重永庙戏篮涪乞栏柞末毡脆宝拎筏穴封诉喷翅职咨舀脏弱颊饵蛾玫忌惊才连畜锋谭扬店忿喧甸不凸缘碰房锣拣蹿扮氦皿阀炭雅琼懒毁标什纲胶牌媳募手搔双槐催刨刊寄元夸锌诛呸

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