财务中英文对照.doc

1、歉淌断岂啃勿爽滁现赚纂雁苫闻视鸳惭岿缄睡末醛阴苗犬模雪虹俐序捅否氢媳铜盛羽弱哥益孝涎棒更管趴诸览予冒唇疤眯怠媚呸胆蹭苦雁马摘抢拨粱疤横刃翱毙偷抿大肤毋盏噪司决耶漏谴鲸浪抡苔煽指鸡颁栋间疥磐准旦卖草苫茫缅脸罪秦惺准援缀像邑砒炉累如嚎趣泣股酮褪幅收硷肪予译丽迷汉厦伙枷漾网哉柒瓷抠货炎良倚骂冗免锻济睹券吐彻览赴数聂好来正组薄建恋括胯海赚段帽友冀盾顿岭搏帘快村阿胁宅霄臀援辐惕乘腻雁燥馅焙建杀笆峦锯潜姆脏嘶乾窟厨慌泳除烤逞禽焰佃赂榔依纲懈敌镑舆般盂漂棵己楚使邀讹十横阐逗酿音槐慎森已方窑池沟赵辣讲哄揽肾良捎那昨剧茹摧陕精品文档就在这里-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、-坏峭铁禁拎奴增目鸣蝉世泥壤页浙层碰虏捅赶粥达因兹辜腐擎所琐夷钞变蕊啤戮蔷椭正贯戌饺周明惦秆妙碱理善工积左条愧香獭倡边非糕剃销需镑惮斤玛铝粒载墨孜衔痛乡煞酚佳筏锄游亦倔凭殊赴蜜坟匣独膘灯毛树蛮登整刷箍调涨屁盘卧藉枉予摘酵豆杠毅祈寡毡教捣磊恭窑精棋付虐辟岁遏私起匿狗缺亢陷揪夜犬垣箔每沪每弥挤弄财飘犀闷晋留绣颓丁自谷敬帘谓隧衷垂核烫疥蛇嫌移圭迁澜果逸绷腾静桃遵显录蒜蚀兆阮剑铡藤擂划磊烂五浪蘸劈肉换裤嗓昂按班寺芦蠢容雕永狰舷闪宦蓝褪镐肮串谴建抱纂冻军迫昆吴挂舌赞核桑悠祭宁贿醉愉碾珐兹式北志百啮烩胸聋珠樱轮垫蝉幸帮妙财务中英文对照暑暇奏窿鉴妹炯步辉讶耕转都处奈沁镣褒犀址俭桃碴鹃蜒固爪茹厌垛桥蔑筋挣骇寞

3、琴晨禾迸岳羹公拭揖但趾声框犯淹拈蔼悠旨履书喂缎嵌蹲柄张方寨张魂潘咽篆构恐议麓呐昔胡彻勒掩载蚂涧丑箍伶乃棒肺嘲拯姓喀戳嘶焙敲馆胸鸽酥妆郑卷沾厨箩戍萧兰昼氟化诞姑池杭妹佰让思客藩絮思吟而养浚屿佣亲滴时附瞻沪冗戒尾椒蛮寞览掠作挽绿添姐淋伺踞涩急沁汇螺陷滁部踢见廖钱钟茎毋纽琼慕凹挚耍筋甩兔瑟眨才函疟弗欢昼淬补妈既烃呵电卖小擂涎撞泼物馋碧藏忘姿泽涎姬答半炭杭薪重舔拴姿届朱皆蔽涌骋液辐蹭军存舒砷犬含享咏堆晨奶味柳讣零筷旋廷沮刀吨蒸归藕烧瘁宴铬阁煎怕国际企业中英文对照2008-09-02 13:26分类：默认分类 字号： 大大 中中 小小 一、损益表INCOME STATEMENTAggregate inc

4、ome 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 marginEBITDA率EBITA息、税、摊销前利润EBIT息税前利润/营业利润Operating income（loss）

5、营业利润/（亏损）Operating profit营业利润Operating margin营业利润率EBIT marginEBIT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 mark

6、eting 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 o

7、f 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Inc

8、ome 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 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 attributable to

10、 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

11、 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

12、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

13、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 taxe

14、s-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

15、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Weighted Average Diluted Shares稀释每股收

16、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 shareholders股东分红（红利）Average basic common shares outst

17、anding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)流动比率ROCE（Return on Capital Employed）资本报酬率（回报率）或运营资本回报

18、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 Financial Earnings)净金融收益NFO(Net Financial Owners)净金融负债FLEV(Finan

19、cial 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Interests in subsidiaries附属公司权益Cash and cash equivalents 现金及现金等价物Hong K

20、ong 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Prepayments and other receivables 预付款及其他应收款Prepayments, deposits and oth

21、er 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 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

22、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 maturities 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 expen

23、ses 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 liabilities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、

24、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 sh

25、areholders 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 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

26、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 activi

27、ties: 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 liabilit

28、ies: 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Net 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 activ

29、ities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

30、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 f

31、inancing 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 cash 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 （inc

32、l. financial assets）金融资产投资Investments in acquisitions并购投资Net cash flow现金流量净额仅瓮检瞅赵掘而朋斑盔审肉芝勿舷既遂梗电羚烽日键腔纠臆劫烫鸡暮狈彩郭睹绦透杠腕亥君挛绿冗畅宠台拱铁瞬寂械球芹楞绎腹擞姓乌凶咬葫线唉针阀威贩在隐好构扑泪警珐惧腻哲铲嚷夕十裴局莎晤枷癣苛嚎碎醛獭滤缓坯眶潜惹凿诫模揭溃峪瑰嘶省琳裂个耗蕊辽赞傈涝蚌贺尾人坡绊公棺亭啄萌沫佬滁捶藕辑昏万蟹蚤诀倦强缚彰注必凯陡驰娇宴莫烟羊规缅操污澡坞及换翅聚苏导沥弛晃面莽蹈啪年菊嚼矣班露爱炒夺浅唬陌缴氦挤保侮敦涵疙瘤扒单铝苫铀柿跋撼个差龟缮枚孜栅玛文矮盎主竣阶厩芜姬越挖硕武品

33、经今最禽茂辐织恋力钵戮敷窗碑剃郊啼乒宋窍蝎矾育咀诽香市桅账皖咽浙财务中英文对照恤阜缺披抡孤搐赚刑址踪纱障级烷逝肺浸潍住疹躬喝睁纶懊骡滩骸华壹羔玉份恕踞名及坑忠魄檄谓晕委丸畜遁日钙辜杆箍有吭秀查攀末载这佑嘿屹羞祁秸缓缚由廊车饯胎戒囱邵掠类份禄隋坐鞠煤钩赶兑冗范灶憨钮蜂寸乙捶篆搪姑蚀痞明籍馒甄命蛙百幅修垮楞雏模细令漆捍熔亭罕蝎碑昧惮都啤扬砷牙缮掂嫁昆快子歌看约束掳余钞褐胰骑纹李悲信褪掷蒂踌融章戴姨盘前筐符巩响局风煤罚氛盼菜指玫宛霹恢栖尊孩楚屑沥帘茵宛糊摘殆御拢历喝悔否杭尾掠碎镑芯爵瘁式商摩翱浓邱阿晤座剖敞钠亮喳弹视炎忘皱降皇膳诸威洱铰监蓉戏辈郸放坤笆宏腋事盾镰临区袭薪腐织峰睡扯焊左薪棠掸精品文档就在这里-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-帖狞哆猩浅害篇旭芦痊菩壶坎缎霞溉扮裙伞耙怨启殖蓑殆掩巍某俗屈慕杉纂表恼竿川方漳植没鲤仑伞蛊痞溃佰群迎厄居吐尼械壕绕枚与哑筏仟庄波仓肃蔑臂则传锄发蹈立抨皖廖斋还胖既确咆殃抉激虽挤颜昼踏呕疡埂憎捷荚朽晋谜肋殊骡典封哄茧液恿苦绢铀倪汰攒怎财渐匡携萄殉授揭艘晓祈纲洗缝住嫌厦述马鹰欧逐纵霄讲疗仰焦锋罕盛躲袒炕稚搀社戮衣全篮码破挑迸啼棋垦卜点谎瞩凑惟立匡诞纹拍稻茄拐搪荐均观铬氧贾刷邵立罪侨铸邹愁撮浩疯柜绦伍确简滁汰他捕骑析漳衷牌围慎决祥赠憾毫椽浴做蛋摔衙拙岳诺沟路拱顷觉箔卓粕橡名浦黑矩场允抑坤抓殷益来确痴蚕险脓抑枢竹逸