會計英語文章
會計英語作為一種國際商業語言,其重要性日益顯現。下面是小編帶來的，歡迎閱讀!
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一、損益表INCOME STATEMENT
Aggregate income statement 合併損益表
Operating Results 經營業績
FINANCIAL HIGHLIGHTS 財務摘要
Gross revenues 總收入/毛收入
Net revenues 銷售收入/淨收入
Sales 銷售額
Turnover 營業額
Cost of revenues 銷售成本
Gross profit 毛利潤
Gross margin 毛利率
Other income and gain 其他收入及利得
EBITDA 息、稅、折舊、攤銷前利潤***EBITDA***
EBITDA margin EBITDA率
EBITA 息、稅、攤銷前利潤
EBIT 息稅前利潤/營業利潤
Operating income***loss*** 營業利潤/***虧損***
Operating profit 營業利潤
Operating margin 營業利潤率
EBIT margin EBIT率***營業利潤率***
Profit before disposal of investments 出售投資前利潤
Operating expenses: 營業費用：
Research and development costs ***R&D*** 研發費用
marketing expensesSelling expenses 銷售費用
Cost of revenues 營業成本
Selling Cost 銷售成本
Sales and marketing expenses Selling and marketing expenses 銷售費用、或銷售及市場推廣費用
Selling and distribution costs 營銷費用/行銷費用
General and administrative expenses 管理費用/一般及管理費用
Administrative expenses 管理費用
Operating income***loss*** 營業利潤/***虧損***
Profit from operating activities 營業利潤/經營活動之利潤
Finance costs 財務費用/財務成本
Financial result 財務費用
Finance income 財務收益
Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可轉換可贖回優先股B相關衍生負債公允值變動
Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失
Equity loss of affiliates 子公司權益損失
Government grant income 政府補助
Other ***expense*** / income 其他收入/***費用***
Loss before income taxes 稅前損失
Income before taxes 稅前利潤
Profit before tax 稅前利潤
Income taxes 所得稅
taxes 稅項
Current Income tax 當期所得稅
Deferred Income tax 遞延所得稅
Interest income 利息收入
Interest income net 利息收入淨額
Profit for the period 本期利潤
Ordinary income 普通所得、普通收益、通常收入
Comprehensive income 綜合收益、全面收益
Net income 淨利潤
Net loss 淨損失
Net Margin 淨利率
Income from continuing operations 持續經營收益或連續經營部門營業收益 Income from discontinued operations 非持續經營收益或停業部門經營收益 extraordinary gain and loss 特別損益、非常損益
Gain on trading securities 交易證券收益
Net Profit attributable to Equity Holders of the Company 歸屬於本公司股東所有者的淨利潤
Net income attributed to shareholders 歸屬於母公司股東的淨利潤或股東應占溢利***香港譯法***
Profit attributable to shareholders 歸屬於股東所有者***持有者***的利潤或股東應占溢利***香港譯法***
Minority interests 少數股東權益/少數股東損益
Change in fair value of exchangeable securities 可交換證券公允值變動
Other comprehensive income — Foreign currency translation adjustment 其他綜合利潤—外匯折算差異
Comprehensive ***loss*** / income 綜合利潤***虧損***
Gain on disposal of assets 處分資產溢價收入
Loss on disposal of assets 處分資產損失
Asset impairments 資產減值
Gain on sale of assets 出售資產利得
Intersegment eliminations 公司內部沖銷
Dividends 股息/股利/分紅
Deferred dividends 延派股利
Net loss per share: 每股虧損
Earnings per share***EPS*** 每股收益
Earnings per share attributable to ordinaryequity holders of the parent 歸屬於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，淨資產用攤薄***
Diluted EPS 稀釋每股收益
Basic EPS 基本每股收益
Weighted average number of ordinary shares: 加權平均股數：
-Basic -基本
-Diluted -稀釋/攤薄
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 扣除可換股債券之衍生工具評估損益及匯兌損失後每股盈
Historical Cost 歷史成本
Capital expenditures 資本支出
revenues expenditure 收益支出
Equity in earnings of affiliatesequity earnings of affiliates 子公司股權收益附屬公司股權收益聯營公司股權收益
equity in affiliates 附屬公司權益
Equity Earning 股權收益、股本盈利
Non-operating income 營業外收入
Income taxes-current 當期所得稅或法人稅、住民稅及事業稅等***日本公司用法*** Income taxes-deferred 遞延所得稅或法人稅等調整項***日本公司用法***
Income ***loss*** before income taxes and minority interest 所得稅及少數股東權益前利潤***虧損***
Equity in the income of investees 採權益法認列之投資收益
Equity Compensation 權益報酬
Weighted average number of shares outstanding 加權平均流通股
treasury shares 庫存股票
Number of shares outstanding at the end of the period 期末流通股數目
Equity per share, attributable to equity holders of the Parent 歸屬於母公司所有者的每股淨資產
Dividends per share 每股股息、每股分紅
Cash flow from operations ***CFFO*** 經營活動產生的現金流量
Weighted average number of common and common equivalent shares outstanding： 加權平均普通流通股及等同普通流通股
Equity Compensation 權益報酬
Weighted Average Diluted Shares 稀釋每股收益加權平均值
Gain on disposition of discontinued operations 非持續經營業務處置利得***收益*** Loss on disposition of discontinued operations 非持續經營業務處置損失 participation in profit 分紅
profit participation capital 資本紅利、資本分紅
profit sharing 分紅
Employee Profit Sharing 員工分紅***紅利***
Dividends to shareholders 股東分紅***紅利***
Average basic common shares outstanding 普通股基本平均數
Average diluted common shares outstanding 普通股稀釋平均數
Securities litigation expenses, net 證券訴訟淨支出
Intersegment eliminations 部門間消減
ROA***Return on assets*** 資產回報率/資產收益率
ROE***Return on Equit*** 股東回報率/股本收益率***回報率***淨資產收益率
Equit ratio 產權比率
Current ration ***times*** 流動比率
ROCE***Return on Capital Employed*** 資本報酬率***回報率***或運營資本回報率或權益資本收益率或股權收益率
RNOA***Return on Net Operating Assets*** 淨經營資產收益率***回報率*** ROI***Return on Investment*** 投資回報率
OA***Operating Assets*** 經營性資產
OL***Operating Liabilites*** 經營性負債
NBC***Net Borrow Cost*** 淨借債費用
OI***Operating Income*** 經營收益
NOA***Net Operating Assets*** 淨經營性資產
NFE***Net Financial Earnings*** 淨金融收益
NFO***Net Financial Owners*** 淨金融負債
FLEV***Financial leverage*** 財務槓桿
OLLEV***Operating Liabilites leverage*** 經營負債槓桿
CSE***Common Stock Equity*** 普通股權益
SPREAD 差價
RE***Residual Earning*** 剩餘收益
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二、資產負債表
balance sheet 資產負債表
aggregate balance sheet 合併資產負債表
Assets 資產
Current assets 流動資產
Non-current assets 非流動資產
Interests in subsidiaries 附屬公司權益
Cash and cash equivalents 現金及現金等價物
Hong Kong listed investments, at fair value 於香港上市的投資，以公允價值列示
Investment deposits 投資存款
Designated loan 委託貸款
Financial assets 金融資產
Pledged deposits 銀行保證金 /抵押存款
Trade accounts receivable 應收賬款
Trade and bills receivables 應收賬款及應收票據
Inventories 存貨/庫存
Prepayments and other receivables 預付款及其他應收款
Prepayments, deposits and other receivables 預付賬款、按金及其它應收款 Total current assets 流動資產合計
Tangible assets 有形資產
Intangible assets 無形資產
Investment properties 投資物業
Goodwill 商譽
Other intangible assets 其他無形資產
Available-for-sale investments 可供出售投資
Prepayments for acquisition of properties 收購物業預付款項
fair value 公允價值
Property, plant and equipment 物業、廠房及裝置或財產、廠房及裝置或固定資產
Fixed Assets 固定資產
Plant Assets 廠房資產
Lease prepayments 預付租金
Intangible assets 無形資產
Deferred tax assets 遞延稅/遞延稅項資產
Total assets 資產合計
Liabilities 負債
Current liabilities 流動負債
Short-term bank loans 短期銀行借款
Current maturities of long-term bank loans 一年內到期的長期銀行借款 Accounts and bills payable 應付賬款及應付票據
Accrued expenses and other payables 預提費用及其他應付款
Total current liabilities 流動負債合計
Long-term bank loans, less current maturities Deferred income Deferred tax liabilities 長期銀行借款，減一年內到期的長期銀行貸款
Deferred income 遞延收入
Deferred tax liabilities 遞延稅
Financial Net Debt 淨金融負債
Total liabilities 負債合計
Commitments and contingencies 資本承諾及或有負債
三、股東權益
Donated shares 捐贈股票
Additional paid-in capital 資本公積
Statutory reserves 法定公積
Retained earnings 未分配利潤
Accumulated other comprehensiveincome 累積其他綜合所得
Treasury shares 庫存股票
Total shareholders’ equity 股東權益合計
Equity 股東權益、所有者權益、淨資產
Shareholder’s EquityStockholder's EquityOwner's Equity 股東權益、所有者權益
Total liabilities and shareholders’ equity 負債和股東權益合計
Capital and reserves attributable to the Company’s equity holders 本公司權益持有人應占資本及儲備
Issued capital 已發行股本
Share capital 股本
Reserves 儲備
Cash reserves 現金儲備
Inerim dividend 中期股息
Proposed dividend 擬派股息
Proposed special dividend 擬派末期股息
Proposed special dividend 擬派特別股息
Proposed final special dividend 擬派末期特別股息
Convertible bonds 可換股債券
Shareholders’ fund 股東資金
四、現金流量表STATEMENTS OF CASH FLOWS
Cash flow from operating activities 經營活動產生的現金流
Net cash provided by / ***used in*** operating activities 經營活動產生的現金流量淨額
Net income /loss 淨利潤或損失
Adjustments to reconcile net loss to net cash provided by/***used in*** operating activities: 淨利潤之現金調整項：
Depreciation and amortization 折舊及攤銷
Addition of bad debt expense 壞賬增加數/***衝回數***
Provision for obsolete inventories 存貨準備
Share-based compensation 股票薪酬
Deferred income taxes 遞延所得稅
Exchange loss 匯兌損失
Loss of disposal of property,plant and equipment 處置固定資產損失
Changes in operating assets and liabilities: 經營資產及負債的變化
Trade accounts receivable 應收賬款
Inventories 存貨
Prepayments and other receivables 預付款及其他應收款
Accounts and bills payable 應付賬款及應付票據
Accrued expenses and other payables 預提費用及其他應付款
Net cash provided by / ***used in*** operating activities 經營活動產生/***使用***的現金
Free cash flow 自由現金流
Cash flow from investing activities 投資活動產生的現金流
Net cash used in investing activities 投資活動產生的現金流量淨額
Purchases of property, plant and equipment 購買固定資產
Payment of lease prepayment 支付預付租金
Purchases of intangible assets 購買無形資產
Proceeds from disposal of property, plant and equipment 處置固定資產所得 Government grants received 政府補助
Equity in the income of investees 採權益法認列之投資收益
Cash flow from financing activities 籌資活動產生的現金流
Net cash provided by financing activities 籌資活動產生的現金流量淨額
Proceeds from borrowings 借款所得
Repayment of borrowings 還款
Decrease / ***increase*** in pledged deposits 銀行保證金***增加***/ 減少 Proceeds from issuance of capital stock 股本發行所得
Net cash provided by financing activities 籌資活動產生的現金
Effect of exchange rate changes on cash and cash equivalents 現金及現金等價物的匯率變更的影響
Net decrease in cash and cash equivalents 現金及現金等價物的淨***減少***/ 增加
Cash and cash equivalents at the beginning of period 期初現金及現金等價物 Cash and cash equivalents at the end of period 期末現金及現金等價物 Investments ***incl. financial assets*** 金融資產投資
Investments in acquisitions 併購投資
Net cash flow 現金流量淨額