財務(wù)報表各項目中英文對照

1、財務(wù)報表各項目中英文對照一、損益表INCOMESTATEMENTAggregateincomestatement合并損益表OperatingResults經(jīng)營業(yè)績FINANCIALHIGHLIGHTS財務(wù)摘要Grossrevenues總收入毛收入revenues銷售收入凈收入Sales銷售額Turnover營業(yè)額Costofrevenues銷售成本Grossprofit毛利潤Grossmargin毛利率Otherincomegain其他

2、收入及利得EBITDA息、稅、折舊、攤銷前利潤（EBITDA）EBITDAmarginEBITDA率EBITA息、稅、攤銷前利潤EBIT息稅前利潤營業(yè)利潤Operatingincome（loss）營業(yè)利潤（虧損）Operatingprofit營業(yè)利潤Operatingmargin營業(yè)利潤率EBITmarginEBIT率（營業(yè)利潤率）Profitbefedisposalofinvestments出售投資前利潤Operatingexpens

3、es:營業(yè)費用：Researchdevelopmentcosts（R&D）研發(fā)費用marketingexpensesSellingexpenses銷售費用Costofrevenues營業(yè)成本SellingCost銷售成本SalesmarketingexpensesSellingmarketingexpenses銷售費用、或銷售及市場推廣費用Sellingdistributioncosts營銷費用行銷費用incomeattributedt

4、oshareholders歸屬于母公司股東的凈利潤或股東應(yīng)占溢利（香港譯法）Profitattributabletoshareholders歸屬于股東所有者（持有者）的利潤或股東應(yīng)占溢利（香港譯法）Minityinterests少數(shù)股東權(quán)益少數(shù)股東損益Changeinfairvalueofexchangeablesecurities可交換證券公允值變動Othercomprehensiveincome—Feigncurrencytrans

5、lationadjustment其他綜合利潤—外匯折算差異Comprehensive(loss)income綜合利潤(虧損)Gainondisposalofassets處分資產(chǎn)溢價收入Lossondisposalofassets處分資產(chǎn)損失Assetimpairments資產(chǎn)減值Gainonsaleofassets出售資產(chǎn)利得Intersegmenteliminations公司內(nèi)部沖銷Dividends股息股利分紅Deferreddiv

6、idends延派股利losspershare:每股虧損Earningspershare（EPS）每股收益Earningspershareattributabletodinaryequityholdersoftheparent歸屬于母公司股東持有者的每股收益Basic基本Diluted稀釋攤薄（每股收益一般用稀釋，凈資產(chǎn)用攤薄）DilutedEPS稀釋每股收益BasicEPS基本每股收益Weightedaveragenumberofdin

7、aryshares:加權(quán)平均股數(shù)：Basic基本Diluted稀釋攤薄Derivativefinancialinstruments衍生金融工具Browings借貸EarningsPerShareexcludingthe(loss)gainonthederivativecomponentofconvertiblebondsexchangedifference扣除可換股債券之衍生工具評估損益及匯兌損失后每股盈HisticalCost歷史成本