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!

　　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

　　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