《损益表词汇》word版 11页

'一、损益表Aggregateincomestatement合并损益表OperatingResults经营业绩FINANCIALHIGHLIGHTS财务摘要Grossrevenues总收入/毛收入Netrevenues销售收入/净收入Sales销售额Turnover营业额Costofrevenues销售成本营业成本Grossprofit毛利润Grossmargin毛利率Otherincomeandgain其他收入及利得EBITDA息、税、折旧、摊销前利润（EBITDA）EBITDAmarginEBITDA率EBITA息、税、摊销前利润EBIT息税前利润/营业利润Operatingincome（loss）营业利润/（亏损）Operatingprofit营业利润Operatingmargin营业利润率EBITmarginEBIT率（营业利润率）Profitbeforedisposalofinvestments出售投资前利润Operatingexpenses:营业费用：Researchanddevelopmentcosts（R&D）研发费用marketingexpensesSellingexpenses销售费用Costofrevenues营业成本SellingCost销售成本SalesandmarketingexpensesSellingandmarketingexpenses销售费用或销售及市场推广费用Sellinganddistributioncosts营销费用或行销费用Generalandadministrativeexpenses管理费用或一般及管理费用Administrativeexpenses管理费用SPECIALITEMS特别费支出Organicgrowth内部增长 或内生增长有机增长Operatingincome（loss）营业利润/（亏损）Profitfromoperatingactivities营业利润/经营活动之利润Financecosts财务费用/财务成本Financialresult财务费用integrationcharges合并费用ProvisionfortaxesProvisionforincometaxes备抵所得税、或备付所得税Financeincome财务收益headlineprofit不计资本运作性质的利润Shareofprofitsandlossesofequity-accountedinvestments权益法确认之投资损益Provisionforcreditandinsurancelosses信贷和保险损失准备信贷和保险损失准备金tradingprofit营业利润RecognizedIncomeandExpense可辨认收入和费用,其中income包括持有某项资产或资产组期间的现金流量和处置时的现金流量，expense包括可明确归属于该资产的取得、持有和处置费用。并不只用于金融机构。ChangeinfairvalueofderivativeliabilityassociatedwithSeriesBconvertibleredeemablepreferenceshares可转换可赎回优先股B相关衍生负债公允值变动Lossonthederivativecomponentofconvertiblebonds可換股債券衍生工具之損失Equitylossofaffiliates联营公司权益损失Equityinnetlossofanaffiliate联营公司净损失中的权益Incomebeforeincometaxes,equityinnetincome(loss)ofanaffiliateandminorityinterests所得税、联营公司净损益中的权益及少数股东损益前利润Governmentgrantincome政府补助Other(expense)/income其他收入/（费用）Lossbeforeincometaxes税前损失Incomebeforetaxes税前利润Profitbeforetax税前利润Incometaxes所得税taxes税项CurrentIncometax当期所得税DeferredIncometax递延所得税IncomeTaxBenefit所得税可退税款IncomeTaxCredit所得税税额抵免 Incometax(expense)/benefit所得税（费用）/利益Foreigncurrencytranslationadjustment外币换算调整Interestincome利息收入Interestincomenet利息收入净额Profitfortheperiod本期利润Ordinaryincome普通所得、普通收益、通常收入Comprehensiveincome综合收益、全面收益Netincome净利润Netloss净损失NetMargin净利率Incomefromcontinuingoperations持续经营收益或连续经营部门营业收益Incomefromdiscontinuedoperations非持续经营收益或停业部门经营收益extraordinarygainandloss特别损益、非常损益Gainontradingsecurities交易证券收益NetProfitattributabletoEquityHoldersoftheCompany归属于本公司股东所有者的净利润Netincomeattributedtoshareholders归属于母公司股东的净利润或股东应占溢利（香港译法）Profitattributabletoshareholders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）Minorityinterests少数股东权益/少数股东损益（为利润指标时用此翻译）Changeinfairvalueofexchangeablesecurities可交换证券公允值变动Othercomprehensiveincome—Foreigncurrencytranslationadjustment其他综合利润—外汇折算差异Comprehensive(loss)/income综合利润(亏损)Gainondisposalofassets处分资产溢价收入Lossondisposalofassets处分资产损失Assetimpairments资产减值Gainonsaleofassets出售资产利得Intersegmenteliminations公司内部冲销Dividends股息/股利/分红Deferreddividends延派股利Netlosspershare:每股亏损Earningspershare（EPS）每股收益Earningspershareattributabletoordinaryequityholdersoftheparent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）DilutedEPS稀释每股收益BasicEPSbasicearningspershare基本每股收益Weightedaveragenumberofordinaryshares:或Weightedaveragenumberofcommonshares普通股加权平均数目：-Basic-基本-Diluted-稀释/摊薄Weighted-averagesharesusedincomputation加权平均股数Weighted-averageADSusedincomputation加权平均ADSADS美国存托凭证Weighted-averagenumberofordinarysharesoutstanding在外发行普通股加权平均数目Derivativefinancialinstruments衍生金融工具Borrowings借貸EarningsPerShare,excludingthe(loss)gainonthederivativecomponentofconvertiblebondsandexchangedifference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HistoricalCost历史成本Capitalexpenditures资本支出revenuesexpenditure收益支出Equityinearningsofaffiliatesequityearningsofaffiliates子公司股权收益联营公司股权收益附属公司股权收益equityinaffiliates联营公司权益Netincomefromequity股权净收益Shareinincomeofequity-consolidatedaffiliates联营公司股权净收益Othercurrentoperatingincomeandexpenses其他一般收支Earningsbeforeinterestandincometaxes息税前利润Cashdividendsdeclaredpercommonshare普通股每股现金股息Interest利息Netincomefromactivities净收益Netcostofdebt负债净成本costofdebt负债成本 Inter-segmentrevenue部门内部收入Totalrevenuefromexternalcustomers外部收入Inter-segmentrevenue内部收入CURRENTRATIO流动比率Netincome–Groupshare归属于母公司的净利润Attributabletominorityinterests归属于少数股东损益EquityEarning股权收益或股本盈利equityinvestment权益投资或股权投资Gains（losses）onequityinvestments,net权益投资净损益或股权投资净损益Non-operatingincome营业外收入Incometaxes-current当期所得税或法人税、住民税及事业税等（日本公司用法）Incometaxes-deferred递延所得税或法人税等调整项（日本公司用法）Income(loss)beforeincometaxesandminorityinterest所得税及少数股东权益前利润（亏损）Equityintheincomeofinvestees采权益法认列之投资收益EquityCompensation权益报酬Weightedaveragenumberofsharesoutstanding加权平均流通股treasuryshares库存股票Numberofsharesoutstandingattheendoftheperiod期末流通股数目Equitypershare,attributabletoequityholdersoftheParent归属于母公司所有者的每股净资产Dividendspershare每股股息、每股分红Cashflowfromoperations（CFFO）经营活动产生的现金流量Weightedaveragenumberofcommonandcommonequivalentsharesoutstanding：加权平均普通流通股及等同普通流通股EquityCompensation权益报酬WeightedAverageDilutedShares稀释每股收益加权平均值Gainondispositionofdiscontinuedoperations非持续经营业务处置利得（收益）Lossondispositionofdiscontinuedoperations非持续经营业务处置损失participationinprofit分红profitparticipationcapital资本红利、资本分红profitsharing分红 EmployeeProfitSharing员工分红（红利）Dividendstoshareholders股东分红（红利）Averagebasiccommonsharesoutstanding普通股基本平均数Averagedilutedcommonsharesoutstanding普通股稀释平均数Securitieslitigationexpenses,net证券诉讼净支出Intersegmenteliminations部门间消减ROA（Returnonassets）资产回报率/资产收益率ROE(ReturnonEquit)股东回报率/股本收益率(回报率)净资产收益率Equitratio产权比率Currentration(times)流动比率ROCE（ReturnonCapitalEmployed）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（ReturnonNetOperatingAssets）净经营资产收益率（回报率）ROI（ReturnonInvestment）投资回报率OA（OperatingAssets）经营性资产OL（OperatingLiabilites）经营性负债NBC(NetBorrowCost)净借债费用OI(OperatingIncome)经营收益NOA(NetOperatingAssets)净经营性资产NFE(NetFinancialEarnings)净金融收益NFO(NetFinancialOwners)净金融负债FLEV(Financialleverage)财务杠杆OLLEV(OperatingLiabilitesleverage)经营负债杠杆CSE(CommonStockEquity)普通股权益SPREAD差价RE(ResidualEarning)剩余收益cumulativeeffectsofchangesinaccountingprinciples会计准则累计影响Numberofunitsshipped出货量Changeininventoriesofendproductsandwork-in-progress期末库存及在产品变化Purchasesconsumed采购费用Staffcosts职工成本、人员成本DirectStaffcosts直接人员成本Externalexpenses外部费用 Otherincomeandexpensesfromordinaryoperations其他一般收支Ordinaryexpenditures经常支出Changeinfairvalueofinterestrateswaps利率互换公允价值变动exceptionalitems特殊项目Exceptionalprofit额外收益assetimpairments资产减值Extraordinaryitems非常项目Unusualitems非正常项目Infrequentitems非经常项目UnconsolidatedEntities未合并企业Gainonsaleofdiscontinuedoperations出售非持续经营业务所得Cashprovidedbyoperatingactivities经营活动提供的现金Shareofprofit(loss)fromcompaniesaccountedforusingtheequitymethod,net权益法净损益Netsalesatcurrentmetalprices当前金属价格下销售收入Netsalesatconstantmetalprices固定金属价格下销售收入（销售额）Costofsalesatconstantmetalprices固定金属价格下销售成本Changesinfairvalueofnon-ferrousmetalderivatives非金属衍生物公允价值变化Netgainsonassetdisposals资产处置净收益Shareinnetincomeofassociates联营公司所占净利润或归属于联营公司的净利润Reversalsofimpairmentlosses减值损失转回Investmentsinassociates联营公司投资Shareofincomefrominvestmentsinassociatesanddividendsfromothercompanies来自于联营公司的投资收益与其他公司分红Changesininventoriesofworkinprogress,semi-finishedandfinishedgoods在产品、半成品和成品的库存变化Personnelcosts人力成本ofwhichnon-recurringamortization,depreciationandimpairment非经常性摊销、折旧和减值Gainonsaleofinvestment出售投资之收益Gainofsaleofproductline出售产品线之收益Incomebeforeincometaxes,minorityinterestandextraordinarygain含所得税、少数股东损益及非常损益的利润或所得税、少数股东损益及非常损益前利润Incomebeforeextraordinarygain非常损益前利润Extraordinarygain非常损益 二、资产负债表balancesheet资产负债表aggregatebalancesheet合并资产负债表Assets资产Currentassets流动资产Non-currentassets非流动资产Interestsinsubsidiaries附属公司权益Cashandcashequivalents现金及现金等价物HongKonglistedinvestments,atfairvalue于香港上市的投资，以公允价值列示Investmentdeposits投资存款Designatedloan委托贷款Financialassets金融资产Pledgeddeposits银行保证金/抵押存款Tradeaccountsreceivable应收账款Tradeandbillsreceivables应收账款及应收票据Inventories存货/库存Prepaymentsandotherreceivables预付款及其他应收款Prepayments,depositsandotherreceivables预付账款、按金及其它应收款Totalcurrentassets流动资产合计Tangibleassets有形资产Intangibleassets无形资产Investmentproperties投资物业Goodwill商誉Otherintangibleassets其他无形资产Available-for-saleinvestments可供出售投资Prepaymentsforacquisitionofproperties收购物业预付款项fairvalue公允价值Property,plantandequipment物业、厂房及设备或财产、厂房及设备或固定资产FixedAssets固定资产PlantAssets厂房资产Leaseprepayments预付租金Intangibleassets无形资产Deferredtaxassets递延税/递延税项资产Totalassets资产合计Liabilities负债Currentliabilities流动负债Short-termbankloans短期银行借款Currentmaturitiesoflong-termbankloans一年内到期的长期银行借款 Accountsandbillspayable应付账款及应付票据Accruedexpensesandotherpayables预提费用及其他应付款Totalcurrentliabilities流动负债合计Long-termbankloans,lesscurrentmaturitiesDeferredincomeDeferredtaxliabilities长期银行借款，减一年内到期的长期银行贷款Deferredincome递延收入Deferredtaxliabilities递延税FinancialNetDebt净金融负债Totalliabilities负债合计Commitmentsandcontingencies资本承诺及或有负债Inventorylossprovision备抵存货呆滞损失、存货跌价准备Reversalofinventorylossprovision回转备抵存货呆滞损失存货跌价准备转回Reversalofbaddebtprovision坏账准备转回interest-bearingliabilities带息负债Insuranceclaimssettlementforthenow-settledclassactionlitigation当期集体诉讼案获得的保险赔偿金三、股东权益Donatedshares捐赠股票Additionalpaid-incapital资本公积Statutoryreserves法定公积Retainedearnings未分配利润Accumulatedothercomprehensiveincome累积其他综合所得Treasuryshares库存股票Totalshareholders’equity股东权益合计Equity股东权益、所有者权益、净资产Shareholder’sEquityStockholder"sEquityOwner"sEquity股东权益、所有者权益Totalliabilitiesandshareholders’equity负债和股东权益合计CapitalandreservesattributabletotheCompany’sequityholders本公司权益持有人应占资本及储备Issuedcapital已发行股本Sharecapital股本Reserves储备Cashreserves现金储备Inerimdividend中期股息Proposeddividend拟派股息Proposedspecialdividend拟派末期股息 Proposedspecialdividend拟派特别股息Proposedfinalspecialdividend拟派末期特别股息Convertiblebonds可换股债券Shareholders’fund股东资金四、现金流量表Cashflowfromoperatingactivities经营活动产生的现金流Netcashprovidedby/(usedin)operatingactivities经营活动产生的现金流量净额Netincome/loss净利润或损失Adjustmentstoreconcilenetlosstonetcashprovidedby/(usedin)operatingactivities:净利润之现金调整项：Depreciationandamortization折旧及摊销Additionofbaddebtexpense坏账增加数/（冲回数）Provisionforobsoleteinventories存货准备Share-basedcompensation股票薪酬Deferredincometaxes递延所得税Exchangeloss汇兑损失Lossofdisposalofproperty,plantandequipment处置固定资产损失Changesinoperatingassetsandliabilities:经营资产及负债的变化Tradeaccountsreceivable应收账款Inventories存货Prepaymentsandotherreceivables预付款及其他应收款Accountsandbillspayable应付账款及应付票据Accruedexpensesandotherpayables预提费用及其他应付款Netcashprovidedby/(usedin)operatingactivities经营活动产生/（使用）的现金Freecashflow自由现金流Cashflowfrominvestingactivities投资活动产生的现金流Netcashusedininvestingactivities投资活动产生的现金流量净额Purchasesofproperty,plantandequipment购买固定资产Paymentofleaseprepayment支付预付租金Purchasesofintangibleassets购买无形资产Proceedsfromdisposalofproperty,plantandequipment处置固定资产所得Governmentgrantsreceived政府补助Equityintheincomeofinvestees采权益法认列之投资收益Cashflowfromfinancingactivities筹资活动产生的现金流Netcashprovidedbyfinancingactivities筹资活动产生的现金流量净额Proceedsfromborrowings借款所得Repaymentofborrowings还款Decrease/(increase)inpledgeddeposits银行保证金（增加）/减少 Proceedsfromissuanceofcapitalstock股本发行所得Netcashprovidedbyfinancingactivities筹资活动产生的现金Effectofexchangeratechangesoncashandcashequivalents现金及现金等价物的汇率变更的影响Netdecreaseincashandcashequivalents现金及现金等价物的净（减少）/增加Cashandcashequivalentsatthebeginningofperiod期初现金及现金等价物Cashandcashequivalentsattheendofperiod期末现金及现金等价物Investments（incl.financialassets）金融资产投资Investmentsinacquisitions并购投资Netcashflow现金流量净额'