【良心出品】财务词汇中英对照

财务词汇以及其他金融词汇损益表INCOME STATEMENT资产负债表balance sheet收入Revenue支出Disbursement总收入/毛收入Gross revenues销售收入/净收入Net revenues营业外收入Non-operating income销售额Sales营业额Turnover销售（营业）成本Operating expenses（）营业利润/（亏损）Operating incomeloss营业利润Operating profit营业利润率/营业毛利Operating margin率（营业利润率）EBIT marginEBIT毛利润Gross profit毛利率Gross margin其他收入及利得Other incomeand gain（）其他收入/（费用）Other expense/income普通所得、普通收益、通常收入Ordinary income营业费用Operating expenses营业利润/经营活动之利润Profit from operating activities（）研发费用Research anddevelopment costsRD销售成本Selling Cost销售成本cost ofsales生产成本production cost产品成本product cost销售（营业）收入净额Net operatingrevenue营销费用/行销费用Selling anddistribution costs、销售及一般管理费用selling generaland administrative expenses彳亍政管理会计administrative accounting行政管理预算administrative budget行政管理费用administrativeexpense部门预算departmental budget弹性预算flexible budget开发成本development costsalarybonus Employeebenefits Employeelabor uniondues Employeeeducationexpenses工资薪金职工福利费、职工工会经费、职工教育经费职工薪酬Employee compensation业务招待费Entertainment expenses广告支出Advertising expenditure审计、咨询、诉讼费Auditing,consulting andlitigation expenses差旅费Travelling expenses会议费Conference expenses交际应酬费Including entertainmentexpenses工资、福禾费Salary andwelfare fundexpense U租金支出Rental expense特许权使用费Royalty fee利息支出Interest expense制造费用manufacturing overhead制造费用overhead制造费用overhead cost制造费用burden制造费用分配率overhead absorptionrate固定制造费用fixed overhead固定资产Fixed Assets固定资产周转率fixed assetturnover固定成本fixed cost固定资产折旧Depreciation offixed assets折口费Depreciation expenseI折旧depreciation折旧及摊销Depreciation andamortization摊销成本distribution cost无形资产Intangible assets其他无形资产Other intangible assets商誉Goodwill有形资产Tangible assets可供出售投资Available-for-sale investments物业、厂房及设备或财产、厂房及设备或固定资产Property,plant andequipment投资物业Investment properties厂房资产Plant Assets预付租金Lease prepayments应付账款accounts payable应收账款accounts receivable应收账款Trade accounts receivable应收账款及应收票据Trade andbills receivables应付账款及应付票据Accounts andbills payable应付票据bill payable应收票据bill receivable应收账款账龄分析表accounts receivableaging schedule已转让应收贝长款accounts receivableassigned应收账款收款期accounts receivablecollection period应收账款筹资，应收账款融资accounts receivablefinancing应收账款管理accounts receivablemanagement应收账款周转率，应收账款周转次数accounts receivableturnover存货/库存Inventories预付款及其他应收款Prepayments and other receivables预提费用及其他应付款Accrued expensesandotherpayables预付款项prepayments预付账款、按金及其它应收款Prepayments,deposits andother receivables预算控制budgetary control预算生产能力budgeted capacity流动资产合计Total current assets税率Tax rate所得税Income taxes销售税金及附加Sales tax税前利润Income beforetaxes税前利润Profit beforetax应纳税所得额Taxable Income应缴所得税额Income tax payable应纳企业所得税额Company incometax payable应纳地方所得税额Local incometaxpayable税前损失Loss beforeincome taxes税项taxes当期所得税Current Incometax递延所得税Deferred Incometax递延税Deferred taxliabilities递延税款deferred taxation增值税added valuetax附加税additional tax专肖项税额VAT onsales进项税额VAT onpurchase出口退税VAT Refundfor exportedgoods进项税额转出数Amount transferredout fromVAT onpurchase转出多交增值税Transfer outoverpaid VAT已交税金VAT Paid减免税款Tax reducedand exempted转出未交增值税Transfer outunpaid VATAmountnot deductedat end of periodrepresented bya,,J,sign期末未抵扣数用“号反映未交增值税VAT unpaid财务费用/财务成本Finance costs财务费用Financial result贝才务收益Finance income禾息收入Interest incomeLl利息收入净额Interest incomenet资本公积Additional paid-in capital法定公积/法定准备金Statutory reserves未分配利润Retained earnings资本收益capital gain资本盈余capital surplus资本周转率或有负债capital turnovercontingent liabilities净利润Net income净损失Net loss净利率Net Margin经营收益OIOperating Income经营性资产OA Operating Assets资金流量表flow offunds statement现金流量净额Net cashflow可变现净值net realizablevalue公允价值Fair Value净资产net assets净帐面价值net bookvalue净可变现资金net liquidfunds销售净利率Net ProfitMargin onSales/Net profitmargin净现值net presentvalueNPV净利润net profit可变现净值net realizablevalue资产净值net worth息、税、折旧、摊销前利润EBITDA EBITDA率EBITDA marginEBITDA息、税、摊销前利润EBITA息税前利润/营业利润EBIT经营业绩Operating Results财务摘要Financial Highlights合并资产负债表aggregate balancesheet于香港上市的投资，以公允价值列示Hong Konglisted investments,at fair value投资存款Investment deposits委托贷款Designated loan金融资产Financial assets银行保证金/抵押存款Pledged deposits已贝占现应收账款accountsreceivablediscounted收购物业预付款项Prepayments foracquisition ofproperties公允价值fair value现金流量表STATEMENTS OFCASH FLOWS/Cash flowstatements经营活动产生的现金流Cash flowfromoperating activities经营活动产生的现金流量净额Net cashprovided by/used inoperating activities净利润或损失Net income/loss净利润Adjustments toreconcile netloss tonet cashprovided by/used inoperating activities:之现金调整项坏账增加数/（冲回数）Addition ofbad debtexpense存货准备Provision forobsolete inventories股票薪酬Share-based compensation汇兑损失Exchange loss处置固定资产损失Loss ofdisposal ofproperty,plant andequipment经营资产及负债的变化Changes inoperating assetsand liabilities:（）经营活动产生/（使用）的现金Net cashprovided by/used inoperatingactivities自由现金流Free cashflow投资活动产生的现金流Cash flowfrom investing activities投资活动产生的现金流量净额Net cashused ininvestingactivities购买固定资产Purchases ofproperty,plant andequipment支付预付租金Payment oflease prepayment贝勾买无形资产Purchases ofintangibleassets处置固定资产所得Proceeds fromdisposal ofproperty,plant andequipment政府补助Government grantsreceived采权益法认列之投资收益Equity inthe incomeof investees筹资活动产生的现金流Cash flowfrom financing activities筹资活动产生的现金流量净额Net cashprovided byfinancing activities借款所得Proceeds fromborrowings还款Repayment ofborrowings（）银行保证金（增加）/减少Decrease/increase inpledged deposits月殳本发彳亍所得Proceeds fromissuance ofcapital stock筹资活动产生的现金Net cashprovided byfinancingactivities现金及现金等价物的汇率变更Effect ofexchange ratechanges oncash and cash equivalents的影响现金及现金等价物的净减少Net decreasein cashandcash equivalents期初现金及现金等价物Cash andcash equivalentsat thebeginning ofperiod期末现金及现金等价物Cash andcash equivalentsat theend ofperiod并购投资Investments inacquisitions资产合计Total assets非货币性资产Exchange ofnon-monetary assets负债Liabilities流动负债Current liabilities短期银行借款Short-term bankloans一年内到期的长期银行借款Current maturitiesof long-term bankloans流动负债合计Total current liabilities递延收入Deferred income净金融负债Financial NetDebt负债合计Total liabilities资本承诺及或有负债Commitments andcontingencies资产Assets流动资产Current assets流动负债currentliabilities流动比率current ration非流动资产Non-currentassets附属公司权益Interests insubsidiaries现金及现金等价物Cash andcashequivalents投资收益Investment income市盈率price ratio合并损益表Aggregate incomestatement出售投资前利润Profit beforedisposal ofinvestments子公司权益损失Equity lossof affiliates政府补助Government grantincome本期利润Profit forthe period综合收益、全面收益Comprehensive income债券bond certificate债券debenture股票stock certificate捐赠股票Donated shares累积其他综合所得Accumulated othercomprehensive income库存股票Treasury sharesTotalshareholders5equity股东权益合计股东权益、所有者权益、净资产Equity股东权益Shareholders Equity负债和股东权益合计Total liabilitiesand shareholders equityCapital andreserves attributable to theCompany5sequity holders本公司权益持有人应占资本及储备已发行股本Issued capital股本Share capital储备Reserves现金储备Cash reserves中期股息Interim Dividend拟派股息Proposed dividend拟派末期股息Proposed special dividend拟派特别股息Proposed specialdividend拟派末期特别股息Proposed finalspecialdividend可换股债券Convertible bonds举债能力debit capacity债务比率debt ratio债务人debtor特许权使用费收益Income fromroyalties投资转让净收益Net incomein investmenttransfer租赁净收益Rental netincome汇兑净收益Exchange netincome持续经营收益或连续经营部门营业收益Income fromcontinuing operations非持续经营收益或停业部门经营收益Income fromdiscontinued operationsextraordinary gain特另损益、非常损益and lossU交易证券收益Gain ontrading securities归属于本公司股东所有者的净利润Net Profit attributable toEquity Holdersof theCompany归属于母公司股东的净利润或股东应占溢利Net incomeattributed to shareholders归属于股东所有者（持有者）的利润或股东应占溢利Profitattributabletoshareholders少数股东权益/少数股东损益Minority interests可交换证券公允值变动Change infairvalueof exchangeablesecurities其他综合利润一外Other comprehensiveincome—Foreign currencytranslation adjustment汇折算差异（）综合利润（亏损）Comprehensive loss/income处分资产溢价收入Gain ondisposal ofassets处分资产损失Loss ondisposal ofassets资产减值Asset impairments出售资产利得Gain onsale ofassets股息/股利/分红Dividends延派股利Deferred dividends每股亏损Net lossper share:（）每股收益Earnings pershare EPS归属于母公司股东持Earnings pershare attributableto ordinaryequity holdersof theparent有者的每股收益-基本-Basic■稀释/摊薄（每股收益一般用稀释，净资产用摊薄）-Diluted稀释每股收益Diluted EPS基本每股收益Basic EPS力权平均股数Weighted averagenumber ofordinary shares:U-基本-Basic-稀释/摊薄-Diluted衍生金融工具Derivative financialinstruments借贷Borrowings历史成本Historical Cost资本支出Capital expenditures收益支出revenues expenditure附属公司权益equity inaffiliates股权收益、股本盈利Equity Earning权益报酬Equity Compensation力权平均流通股Weighted averagenumber ofshares outstandingII库存股票treasury shares期末流通股数目Number ofshares outstandingat theendof the period归属于母公司所有者的每股净资Equity pershare,attributabletoequityholdersoftheParent产每股股息、每股分红Dividends pershare经营活动产生的现金流量Cash flowfrom operationsCFFO力口权平Weighted averagenumber ofcommon andcommon equivalentshares outstanding:均普通流通股及等同普通流通股权益报酬Equity Compensation稀释每股收益加权平均值Weighted AverageDiluted Shares非持续经营业务处置利得收益Gain ondisposition ofdiscontinued operations非持续经营业务处置损失Loss ondisposition ofdiscontinued operations分红participation inprofit资本红利、资本分红profit participationcapital分红profit sharing员工分红红利Employee ProfitSharing股东分红红利Dividends toshareholders普通股基本平均数Average basiccommon sharesoutstanding普通股稀释平均数Average dilutedcommon sharesoutstanding证券诉讼净支出Securities litigationexpenses,net资产回报率/资产收益率ROA Returnon assets股东回报率/股本收益率回报率净资产收益率ROEReturn onEquity产权比率Equity ratio资本报酬率回报率或运营资本回报率或权益资本收益ROCE Returnon CapitalEmployed率或股权收益率净经营资产收益率回报率RNOA Returnon NetOperatingAssets投资回报率ROI Returnon Investment经营性负债OL OperatingLiabilities净借债费用NBCNet BorrowCost净经营性资产NOANet OperatingAssets净金融收益NFENet FinancialEarnings净金融负债net financialliabilities财务杠杆FLEVFinancial leverage经营负债杠杆OLLEVOperating Liabilitiesleverage普通股权益CSECommon StockEquity差价Spread/price difference剩余收益REResidual Earningdiscountrate贝占现率现金流量贴现discounted cashflow。