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1、財(cái)務(wù)管理財(cái)務(wù)會(huì)計(jì)國(guó)際企業(yè)會(huì)計(jì)中英文對(duì)照財(cái)務(wù)管理財(cái)務(wù)會(huì)計(jì)國(guó)際企業(yè)會(huì)計(jì)中英文對(duì)照國(guó)際企業(yè)中英文對(duì)照一、損益表INCOMESTATEMENTAggregateinestatement合并損益表OperatingResults經(jīng)營(yíng)業(yè)績(jī)FINANCIALHIGHLIGHTS財(cái)務(wù)摘要Grossrevenues總收入/毛收入Netrevenues銷(xiāo)售收入/凈收入Sales銷(xiāo)售額Turnover營(yíng)業(yè)額Costofrevenues銷(xiāo)售成本Grossprofit毛利潤(rùn)Grossmargin毛利率Otherineandgain其他收入及利得EBITDA息、稅、折舊、攤銷(xiāo)前利潤(rùn)（EBITDA）EBITDAmargin

2、EBITDA率EBITA息、稅、攤銷(xiāo)前利潤(rùn)EBIT息稅前利潤(rùn)/營(yíng)業(yè)利潤(rùn)Operatingine（loss）營(yíng)業(yè)利潤(rùn)/（虧損）Operatingprofit營(yíng)業(yè)利潤(rùn)Operatingmargin營(yíng)業(yè)利潤(rùn)率EBITmarginEBIT率（營(yíng)業(yè)利潤(rùn)率）Profitbeforedisposalofinvestments出售投資前利潤(rùn)Operatingexpenses:營(yíng)業(yè)費(fèi)用：Researchanddevelopmentcosts（RD）研發(fā)費(fèi)用marketingexpensesSellingexpenses銷(xiāo)售費(fèi)用Costofrevenues營(yíng)業(yè)成本SellingCost銷(xiāo)售成本Salesandma

3、rketingexpensesSellingandmarketingexpenses銷(xiāo)售費(fèi)用、或銷(xiāo)售及市場(chǎng)推廣費(fèi)用Sellinganddistributioncosts營(yíng)銷(xiāo)費(fèi)用/行銷(xiāo)費(fèi)用Generalandadministrativeexpenses管理費(fèi)用/一般及管理費(fèi)用Administrativeexpenses管理費(fèi)用Operatingine（loss）營(yíng)業(yè)利潤(rùn)/（虧損）Profitfromoperatingactivities營(yíng)業(yè)利潤(rùn)/經(jīng)營(yíng)活動(dòng)之利潤(rùn)Financecosts財(cái)務(wù)費(fèi)用/財(cái)務(wù)成本Financialresult財(cái)務(wù)費(fèi)用Financeine財(cái)務(wù)收益Changeinfairval

4、ueofderivativeliabilityassociatedwithSeriesBconvertibleredeemablepreferenceshares可轉(zhuǎn)換可贖回優(yōu)先股B相關(guān)衍生負(fù)債公允值變動(dòng)Lossonthederivativeponentofconvertiblebonds可換股債券衍生工具之損失Equitylossofaffiliates子公司權(quán)益損失Governmentgrantine政府補(bǔ)助Other(expense)/ine其他收入/（費(fèi)用）Lossbeforeinetaxes稅前損失Inebeforetaxes稅前利潤(rùn)Profitbeforetax稅前利潤(rùn)Inetax

5、es所得稅taxes稅項(xiàng)CurrentInetax當(dāng)期所得稅DeferredInetax遞延所得稅Interestine利息收入Interestinenet利息收入凈額Profitfortheperiod本期利潤(rùn)Ordinaryine普通所得、普通收益、通常收入Comprehensiveine綜合收益、全面收益Netine凈利潤(rùn)Netloss凈損失NetMargin凈利率Inefromcontinuingoperations持續(xù)經(jīng)營(yíng)收益或連續(xù)經(jīng)營(yíng)部門(mén)營(yíng)業(yè)收益Inefromdiscontinuedoperations非持續(xù)經(jīng)營(yíng)收益或停業(yè)部門(mén)經(jīng)營(yíng)收益extraordinarygainandloss

6、特別損益、非常損益Gainontradingsecurities交易證券收益NetProfitattributabletoEquityHoldersoftheCompany歸屬于本公司股東所有者的凈利潤(rùn)Netineattributedtoshareholders歸屬于母公司股東的凈利潤(rùn)或股東應(yīng)占溢利（香港譯法）Profitattributabletoshareholders歸屬于股東所有者（持有者）的利潤(rùn)或股東應(yīng)占溢利（香港譯法）Minorityinterests少數(shù)股東權(quán)益/少數(shù)股東損益Changeinfairvalueofexchangeablesecurities可交換證券公允值變動(dòng)Ot

7、herprehensiveineForeigncurrencytranslationadjustment其他綜合利潤(rùn)外匯折算差異Comprehensive(loss)/ine綜合利潤(rùn)(虧損)Gainondisposalofassets處分資產(chǎn)溢價(jià)收入Lossondisposalofassets處分資產(chǎn)損失Assetimpairments資產(chǎn)減值Gainonsaleofassets出售資產(chǎn)利得Intersegmenteliminations公司內(nèi)部沖銷(xiāo)Dividends股息/股利/分紅Deferreddividends延派股利Netlosspershare:每股虧損Earningspershar

8、e（EPS）每股收益Earningspershareattributabletoordinaryequityholdersoftheparent歸屬于母公司股東持有者的每股收益.Basic.基本.Diluted.稀釋/攤?。抗墒找嬉话阌孟♂?zhuān)瑑糍Y產(chǎn)用攤薄）DilutedEPS稀釋每股收益BasicEPS基本每股收益Weightedaveragenumberofordinaryshares:加權(quán)平均股數(shù)：.Basic.基本.Diluted.稀釋/攤薄Derivativefinancialinstruments衍生金融工具Borrowings借貸EarningsPerShare,excludin

9、gthe(loss)gainonthederivativeponentofconvertiblebondsandexchangedifference扣除可換股債券之衍生工具評(píng)估損益及匯兌損失后每股盈HistoricalCost歷史成本Capitalexpenditures資本支出revenuesexpenditure收益支出Equityinearningsofaffiliatesequityearningsofaffiliates子公司股權(quán)收益附屬公司股權(quán)收益聯(lián)營(yíng)公司股權(quán)收益equityinaffiliates附屬公司權(quán)益EquityEarning股權(quán)收益、股本盈利Non.operatingi

10、ne營(yíng)業(yè)外收入Inetaxes.current當(dāng)期所得稅或法人稅、住民稅及事業(yè)稅等（日本公司用法）Inetaxes.deferred遞延所得稅或法人稅等調(diào)整項(xiàng)（日本公司用法）Ine(loss)beforeinetaxesandminorityinterest所得稅及少數(shù)股東權(quán)益前利潤(rùn)（虧損）Equityintheineofinvestees采權(quán)益法認(rèn)列之投資收益EquityCompensation權(quán)益報(bào)酬Weightedaveragenumberofsharesoutstanding加權(quán)平均流通股treasuryshares庫(kù)存股票Numberofsharesoutstandingatthee

11、ndoftheperiod期末流通股數(shù)目Equitypershare,attributabletoequityholdersoftheParent歸屬于母公司所有者的每股凈資產(chǎn)Dividendspershare每股股息、每股分紅Cashflowfromoperations（CFFO）經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量Weightedaveragenumberofmonandmonequivalentsharesoutstanding：加權(quán)平均普通流通股及等同普通流通股EquityCompensation權(quán)益報(bào)酬WeightedAverageDilutedShares稀釋每股收益加權(quán)平均值Gainondis

12、positionofdiscontinuedoperations非持續(xù)經(jīng)營(yíng)業(yè)務(wù)處置利得（收益）Lossondispositionofdiscontinuedoperations非持續(xù)經(jīng)營(yíng)業(yè)務(wù)處置損失participationinprofit分紅profitparticipationcapital資本紅利、資本分紅profitsharing分紅EmployeeProfitSharing員工分紅（紅利）Dividendstoshareholders股東分紅（紅利）Averagebasicmonsharesoutstanding普通股基本平均數(shù)Averagedilutedmonsharesoutst

13、anding普通股稀釋平均數(shù)Securitieslitigationexpenses,net證券訴訟凈支出Intersegmenteliminations部門(mén)間消減ROA（Returnonassets）資產(chǎn)回報(bào)率/資產(chǎn)收益率ROE(ReturnonEquit)股東回報(bào)率/股本收益率(回報(bào)率)凈資產(chǎn)收益率Equitratio產(chǎn)權(quán)比率Currentration(times)流動(dòng)比率ROCE（ReturnonCapitalEmployed）資本報(bào)酬率（回報(bào)率）或運(yùn)營(yíng)資本回報(bào)率或權(quán)益資本收益率或股權(quán)收益率RNOA（ReturnonNetOperatingAssets）凈經(jīng)營(yíng)資產(chǎn)收益率（回報(bào)率）ROI（

14、ReturnonInvestment）投資回報(bào)率OA（OperatingAssets）經(jīng)營(yíng)性資產(chǎn)OL（OperatingLiabilites）經(jīng)營(yíng)性負(fù)債NBC(NetBorrowCost)凈借債費(fèi)用OI(OperatingIne)經(jīng)營(yíng)收益NOA(NetOperatingAssets)凈經(jīng)營(yíng)性資產(chǎn)NFE(NetFinancialEarnings)凈金融收益NFO(NetFinancialOwners)凈金融負(fù)債FLEV(Financialleverage)財(cái)務(wù)杠桿OLLEV(OperatingLiabilitesleverage)經(jīng)營(yíng)負(fù)債杠桿CSE(CommonStockEquity)普通股權(quán)益

15、SPREAD差價(jià)RE(ResidualEarning)剩余收益二、資產(chǎn)負(fù)債表balancesheet資產(chǎn)負(fù)債表aggregatebalancesheet合并資產(chǎn)負(fù)債表Assets資產(chǎn)Currentassets流動(dòng)資產(chǎn)Non.currentassets非流動(dòng)資產(chǎn)Interestsinsubsidiaries附屬公司權(quán)益Cashandcashequivalents現(xiàn)金及現(xiàn)金等價(jià)物HongKonglistedinvestments,atfairvalue于香港上市的投資，以公允價(jià)值列示Investmentdeposits投資存款Designatedloan委托貸款Financialassets金融資產(chǎn)Pledgeddeposits銀行保證金/抵押存款Tradeac