财务报表各项目中英文对照

财务报表各项目中英文对照—INCOME STATEMENT合用Aggregate incomestatement经营业绩Operating Results财务摘要FINANCIAL HIGHLIGHTS总Gross revenuesU^A/^销售伍\/）的收Net revenues1|A销富页Sales营业额TurnoverCost ofrevenues$^®^$Gross profit^^lj/|l摔Gross margin其他收及禾呼导Other incomeand gainZ息、税、折|日、摊销前利润（）率EBITDA EBITDAEBITDA marginEBITDA息、税、摊销前利润EBITA息税前利润/营业利润EBIT（）营业利润/（亏损）Operating incomeloss营业利润Operating profit营Operating margin率信业利润率）EBIT marginEBIT售投资前利润Profit beforedisposal of investmdin ts营业费用）Operating e^enses:）研发费用（Research anddevelopment costsRD即销售费用marketing expensesSellinge enses营Cost ofrevenues销售成本Selling Cost销用、expensesSales and marketing Selling andmarketingeverts及市场推广费用营销费用/行销费用Sellinganddistribution cs tsGeneral andadministrative expenses管理费用/普通及管理费用徵Administrative expenses（）营业利润/（亏损）Operating incomeloss营业利润/经营活之利润Profit from operating activit ie s财务费用/财务成本Finance costs财务费用Financial resuIt财务收益Finance incomeChange in fair value ofderivative liabilityassociated withSeries Bconvertible碘封奂前卖回优制殳相关右债公允彳动redeemable preferenceshares B同唯脱熬;在其与联Loss on the derivativecar nentof convertibles1子公跌政府津贴Equity lossof affiliat Governmentgrant income（）其他（费用）税Other expense/income^A/Loss beforeincome taxes税闰Incane beforetaxes崩嫡利闰Profit before所得兑Income taxes榭页taxes当期所得税Current Incometax｝翳由得税Deferred Incometax f割Interest income^J」匕息收入）争额Interest incanen/l本硼渊润Profit forthe peri J斤得、通常Ordinary income^®综合收全面收益Comprehensive income净利润Net income；Net loss^净利率Net Margin持绕主营宓至门营业收益Income fromcontinuing operation s Incomefrom discontinued非接数主营收益或者停业部口经营收益班寺另/非闱operationsextraordinary gainand1ss交易证券Gain ontrading securities本公司购新有者的净利上闰2Net Profit attributable toEquity Holdersof theOfin®a5y Net阳属司月勺净禾者月占溢利（香港译法）income attributedto shareholdr归漏月斤有者描者）白苏状载者月占溢利（香港译法）Profitattributable to shareholrTs GIMinority可交换证允彳动Changeinfair valueof exchangeablesecuri ti sOther corrprehensiveincome-Foreign currencytranslation adjus利润一外汇折算差异（）综合利润（亏损）Comprehensive loss/income:割制13Gain ondisposal ofasse^bts^^处Loss ondisposal ofasse资产■减值Asset inpairments出售资阡中导Gain onsale ofasset s公司内音历时肖Intersegment eliminations股息/月期」/分红Di vidends延派@娜」Deferred dividends I匐员Net lossper share（）每股收益Earnings pershare EPS归属于母公Earnings pershare attributableto ordinaryequity holders ofth epa rent司股东持有者的每股收益本-Basic稀-释/摊薄（每股收益普通用稀释，净资产用摊薄）-Diluted幅圣每月殳端Diluted EPSU基本每股收益Basic EPS力口:权平均月懑攵Weighted average number ofordinary shares基一本-Basic稀-释—Diluted亍生金鬲虹具Derivative financialinstrumeft t s借贷Borrowings（）Earnings PerShare,excluding thel ogainonthederivative componentof convertible揖除可换股之彳;日工评估匚兑损失后每股盈bonds andexchange differene M历史成本Historical Cost资出Capital expenditurerevenues expenditurelB^^Ltj子司股权附属公司股权Equity inearnings of affiliatesequity earningsofaf^i liat esl]^收益联营公司股权收益删属公司equity inaffili es515^月殳权月殳本盈利Equity EarningNon-operating income当期所得税或者法人税、住民税及事业税等（日本公司用法）工Income taxes-current ncome逾延所得税或者法人税等调整项（日本公司用法）（）taxes-deferre Incomeloss beforeincome所得税及少数股东权益前利润（亏损）taxes andminority inter estEquity inthe incaneof权弱趟Equity CarpensationN力权平均流通股库存股Weighted averagenumber ofshares outstandin Qgtreasury shares期未遨攵目Number ofshares outstandingat theend of the peri属司所有者的每股净资产Equity pershare,attributabletoequityholdersofthel]0a每嬲计息、每月扬红Dividends pershare（）经营活动产牛的现金流量Cash flowfrom operationsCFFO Weightedaveragenumberof common力哝平均普通流通股等同普通流通股and commonequivalent sharesoutstanding REquity权弱趟卜|Corpensation稀释^股收取平均值Weighted AverageDiluted Shares非经羟营业务处置^^导（收益）Gain ondisposition ofdiscontinued operatic^ls琲嗨缕空营出身处置员失Loss ondisposition ofdiscontinued opera!isparticipation in红资本红利、资本分红凶pr^Jf itprofit participationca ita1profit shari6员工分红佟环“Errployee ProfitSharing股东分红（红不）Dividends toshareholder sJ殳$平土缱攵®Average basiccommon sharesoutstanding^®康攵Average dilutedcarinon sharesoutstanding§iSl^^^pt证公净支出Securities litigationexpen,senset部门间^肖减（）资产回报率/资产收益率Intersegment eliminations ROAReturn onassets（）月维回报率/股本率（回报率）净资产率产权碎ROE Return on EquitEquit ratitCurrent rationtime施动匕碎ROCE Returnon CapitalEmployed资本报酬率回报率或者运营资本回报率或者权益资本收益率或者股权收益率RNOAReturnonNet Operating Assets净经营资产收益率回报率ROI ReturnonInvestment投资回报率0A OperatingAsset$经营性资产0L OperatingLiabili fe经s营性负债NBCNet BorrowCost净借债费用OIOperating Income经营收益NOA NetOperatingAssets净经营性资产NFENet FinancialEarnings净金融收益NFONet FinancialOwners净金融负债FLEVFinancial leverage财务杠杆OLLEV OperatingLiabilites leverag经e营负债杠杆CSE CommonStock Equity普通股权益SPREAD差价REResidual Earning剩余收益

二、资产负债表balance sheet资产负债表aggregate balancesheet合并资产负债表Assets资产Current assets流动资产Non-current assets非流动资产Interests insubsidiar附ie属s公司权益Cash and cash equivalents现金及现金等价物Hong Konglisted investments,at fairv矛盾e港上市的投资，以公允价值列示Investment deposits投资存款Designated loan委托贷款Financial asset金s融资产Pledged deposits银行保证金/抵押存款Trade accountsreceivabl应e收账款Trade andbills receivabl应es收账款及应收票据Inventories存货/库存Prepayments and other receivables预付款及其他应收款Prepayments,deposits and other receivabl预es付账款、按金及其它应收款Total current21Tangible assets^^^r无形资产Intangible asset s才勿业Investment properties商誉Gocxdwill21Other intangible assetMs^tKJI^^ATRAvailabl~efor-sale investmentWSS收购物姐页付熬页Prepayments foracquisition ofpropert ies公允价值fairvalue物业、厂房及或者财产、厂房及或者固•Property,plant andequipmen tiSS产固^Fixed Assets厂^AssetsPlant页市巨金Lease prepayments1无形资产Intangible asset s潘吁兑/谶坦施骚产Deferred taxas setssets^j^avYTotal as负债Liabiliti s流动负债Current liabilities工短期附暹款Short—term bankoans t内至嗔用我期银行借^Current maturitiesof long-term bankIba^s应砌晦%^寸付勇居Accounts andbills payabl4予费用寸Accrued expensesandotherpayables流动负Total currentliabil itieLong-term bankloans,less currentmaturities Deferred income Deferred tax liabilit长期银行借款,减一年内至的长期银行统ies IJMDeferredincomei^IlJ^A递延税Deferredtaxliabili ti s争蝇债；Financial NetDeb若^^者有负Total liabilit$liej^s Ccmrdtinentsand contingencies股益捐赠月殳票Donated shares资本公积Additional pa_idin capita1公积；Statutory reserves^^酉杯」润Retained earnings^^IAccumulated othercomprehensiveincome不螺其他综合所得Treasury shares库存股票Total shareholders1equity股东权益合计Equity股东权益、所有者权益、净资产Shareholders EquityStockholderJsEquityOwner#39;s Equity股东权益、所有者权益Total liabilitiesand shareholders1equity负债和股东权益合计Capital andreserves attributableto theCompan/s equityholders本公司权益持有人应占资本及储备Issued capita已I发行股本Share capital月殳本Reserves储备Cash reserves现金储备Inerim dividend中期股息Proposed dividend拟派股息Proposed special dividen拟d派末期股息Proposed specialdividen拟d派特殊股息Proposed finalspecialdivide拟nd派末期特殊股息Convertible bonds可换股债券Shareholders STATEMENTSOF CASHFLOWSCash flowfromoperating activit经ie营s活动产生的现金流Net cashprovided by/used inoperatingact^ivWif舌ie动s产生的现金净额Net income/loss净利润或者损失Adjustments toreconcile netloss tonet cashprovide dsbjj/in operatingactivities净:利润之现金调整项:Depreciation andamortizatio折n旧及摊销Addition ofbad debtexpense坏账增力口数/冲回数Provision forobsolete inventories存货准备Share-based compensation月殳票鼎州Deferredincometaxes递延所得税Exchange loss汇兑损失Loss ofdisposal ofproper,tpylant andequipment处置固定资产损失Changes inoperating assetsand liabili经ti营s资产及负债的变化Trade accountsreceivable应收账款Inventories存货预付^及其他应收款Prepayments andother receivables应付贝寸付要居Accounts andbills payable预是费用及其他对付款Accrued expensesandotherpayables（）经菌活动产生/（使用）白领金Net cashprovided byused inoperating activi tisFree自由现金流cash flow投资的现金充Cash flowfrom investing activiti投资舌动产生的现金充量净额，Net cashused ininvestingactivit iesPurchases of property,plant and支付预付租金Payment oflease prepayment购Purchasesofintangibleasset苗固定资立所得Proceeds frandisposal ofproperty,plant andequipfobe tGovernment grants津贝占received^^益却眨投劄Equity inthe inccmeofinvest^eeRs W比皿比筹》资$；产生的现金充Cash flowfrom financing365^筹资）舌动产生的现金流量净额Net cashprovided byfinancing activit iesProceedsfran borrowingsRepaymentof borrowings（）银行勖口）Decrease/increase inpledged deposit股本亍所得Proceeds fromissuance ofcapital stc筹资活动产生的现金Net cashprovided byfinancing activit ies颉金及现金等（介物的汇率Effect ofexchange ratechanges oncash and cash equivalts变更的影响工现金及现金等价勿的净减少）/增加Net decreasein cashandcashequiva ents4Cash and初（观^及现金等价^勿cash equivalentsat thebeginning ofp^i Cashandcashequivalents期末险及现金等价勿（）zat theend ofper iodj!4Investments inc1financial assets^S^^5§S0拼购投资Investments inacquisiti ns砌金流量;争额Net cashfl。