財(cái)務(wù)詞匯中英對(duì)照

1、財(cái)務(wù)詞匯以及其他金融詞匯INCOME STATEMENT損益表balance sheet 資產(chǎn)負(fù)債表Revenue 收入Disbursement 支出Gross revenues總收入/毛收入Net revenues 銷售收入/凈收入Non-operating income營業(yè)外收入Sales 銷售額Turnover 營業(yè)額Operating expenses 銷售（營業(yè)）成本Operating income（loss）營業(yè)利潤/（虧損）Operating profit營業(yè)利潤Operating margin營業(yè)利潤率/營業(yè)毛利EBIT marginEBIT率（營業(yè)利潤率）Gross prof

2、it 毛利潤Gross margin毛利率Other income and gain其他收入及利得Other (expense) / income 其他收入/（費(fèi)用）Ordinary income普通所得、普通收益、通常收入Operating expenses 營業(yè)費(fèi)用Profit from operating activities營業(yè)利潤/經(jīng)營活動(dòng)之利潤Research and development costs （R&D）研發(fā)費(fèi)用Selling Cost銷售成本cost of sales 銷售成本production cost 生產(chǎn)成本product cost 產(chǎn)品成本Net operat

3、ing revenue 銷售（營業(yè)）收入凈額Selling and distribution costs營銷費(fèi)用/行銷費(fèi)用selling、general and administrative expenses 銷售及一般管理費(fèi)用 administrative accounting 行政管理會(huì)計(jì)administrative budget 行政管理預(yù)算administrative expense行政管理費(fèi)用departmental budget 部門預(yù)算flexible budget 彈性預(yù)算development cost 開發(fā)成本salary bonus、 Employee benefits、

4、Employee labor union dues、Employee education expenses 工資薪金 職工福利費(fèi)、職工工會(huì)經(jīng)費(fèi)、職工教育經(jīng)費(fèi)Employee compensation 職工薪酬Entertainment expenses 業(yè)務(wù)招待費(fèi)Advertising expenditure 廣告支出Auditing, consulting and litigation expenses 審計(jì)、咨詢、訴訟費(fèi)Travelling expenses 差旅費(fèi)Conference expenses 會(huì)議費(fèi)Including entertainment expenses交際應(yīng)酬費(fèi)Sal

5、ary and welfare fund expense 工資、福利費(fèi)Rental expense 租金支出Royalty fee 特許權(quán)使用費(fèi)Interest expense 利息支出manufacturing overhead 制造費(fèi)用overhead 制造費(fèi)用 overhead cost 制造費(fèi)用burden 制造費(fèi)用overhead absorption rate 制造費(fèi)用分配率 fixed overhead 固定制造費(fèi)用Fixed Assets固定資產(chǎn)fixed asset turnover 固定資產(chǎn)周轉(zhuǎn)率fixed cost 固定成本Depreciation of fixed as

6、sets 固定資產(chǎn)折舊Depreciation expense 折舊費(fèi)depreciation 折舊Depreciation and amortization 折舊及攤銷distribution cost 攤銷成本Intangible assets無形資產(chǎn)Other intangible assets 其他無形資產(chǎn)Goodwill 商譽(yù)Tangible assets有形資產(chǎn)Available-for-sale investments 可供出售投資Property, plant and equipment 物業(yè)、廠房及設(shè)備或財(cái)產(chǎn)、廠房及設(shè)備或固定資產(chǎn)Investment properties 投

7、資物業(yè)Plant Assets廠房資產(chǎn)Lease prepayments預(yù)付租金accounts payable 應(yīng)付賬款accounts receivable 應(yīng)收賬款Trade accounts receivable應(yīng)收賬款Trade and bills receivables應(yīng)收賬款及應(yīng)收票據(jù)Accounts and bills payable 應(yīng)付賬款及應(yīng)付票據(jù)bill payable 應(yīng)付票據(jù) bill receivable 應(yīng)收票據(jù)accounts receivable aging schedule 應(yīng)收賬款賬齡分析表accounts receivable assigned 已轉(zhuǎn)讓

8、應(yīng)收賬款accounts receivable collection period應(yīng)收賬款收款期accounts receivable financing 應(yīng)收賬款籌資,應(yīng)收賬款融資accounts receivable management 應(yīng)收賬款管理accounts receivable turnover 應(yīng)收賬款周轉(zhuǎn)率,應(yīng)收賬款周轉(zhuǎn)次數(shù)Inventories 存貨/庫存Prepayments and other receivables 預(yù)付款及其他應(yīng)收款A(yù)ccrued expenses and other payables 預(yù)提費(fèi)用及其他應(yīng)付款prepayments 預(yù)付款項(xiàng)Prepa

9、yments, deposits and other receivables預(yù)付賬款、按金及其它應(yīng)收款budgetary control 預(yù)算控制 budgeted capacity 預(yù)算生產(chǎn)能力 Total current assets 流動(dòng)資產(chǎn)合計(jì)Tax rate 稅率Income taxes 所得稅Sales tax 銷售稅金及附加Income before taxes稅前利潤Profit before tax稅前利潤Taxable Income 應(yīng)納稅所得額Income tax payable 應(yīng)繳所得稅額Company income tax payable 應(yīng)納企業(yè)所得稅額Local

10、 income tax payable 應(yīng)納地方所得稅額Loss before income taxes 稅前損失taxes 稅項(xiàng)Current Income tax當(dāng)期所得稅Deferred Income tax遞延所得稅Deferred tax liabilities遞延稅deferred taxation 遞延稅款added value tax 增值稅additional tax 附加稅VAT on sales 銷項(xiàng)稅額VAT on purchase 進(jìn)項(xiàng)稅額VAT Refund for exported goods 出口退稅Amount transferred out from VAT

11、 on purchase 進(jìn)項(xiàng)稅額轉(zhuǎn)出數(shù)Transfer out overpaid VAT 轉(zhuǎn)出多交增值稅VAT Paid 已交稅金Tax reduced and exempted減免稅款Transfer out unpaid VAT 轉(zhuǎn)出未交增值稅Amount not deducted at end of period （represented by a - sign）期末未抵扣數(shù)（用-號(hào)反映）VAT unpaid 未交增值稅Finance costs財(cái)務(wù)費(fèi)用/財(cái)務(wù)成本Financial result財(cái)務(wù)費(fèi)用Finance income財(cái)務(wù)收益Interest income利息收入Inter

12、est income net利息收入凈額Additional paid-in capital 資本公積Statutory reserves 法定公積/法定準(zhǔn)備金Retained earnings 未分配利潤capital gain 資本收益capital surplus 資本盈余 capital turnover 資本周轉(zhuǎn)率contingent liabilities 或有負(fù)債Net income 凈利潤Net loss 凈損失Net Margin 凈利率OI(Operating Income)經(jīng)營收益OA（Operating Assets）經(jīng)營性資產(chǎn)flow of funds stateme

13、nt 資金流量表Net cash flow現(xiàn)金流量凈額 net realizable value 可變現(xiàn)凈值Fair Value 公允價(jià)值net assets 凈資產(chǎn) net book value 凈帳面價(jià)值 net liquid funds 凈可變現(xiàn)資金 Net Profit Margin on Sales/Net profit margin 銷售凈利率net present value(NPV) 凈現(xiàn)值 net profit 凈利潤 net realizable value 可變現(xiàn)凈值 net worth 資產(chǎn)凈值EBITDA息、稅、折舊、攤銷前利潤（EBITDA）EBITDA margi

14、nEBITDA率 EBITA息、稅、攤銷前利潤EBIT息稅前利潤/營業(yè)利潤Operating Results經(jīng)營業(yè)績Financial Highlights財(cái)務(wù)摘要aggregate balance sheet 合并資產(chǎn)負(fù)債表Hong Kong listed investments, at fair value 于香港上市的投資，以公允價(jià)值列示Investment deposits 投資存款Designated loan 委托貸款Financial assets金融資產(chǎn)Pledged deposits 銀行保證金 /抵押存款accounts receivable discounted 已貼現(xiàn)應(yīng)

15、收賬款Prepayments for acquisition of properties 收購物業(yè)預(yù)付款項(xiàng)fair value公允價(jià)值現(xiàn)金流量表STATEMENTS OF CASH FLOWS / Cash flow statementsCash flow from operating activities 經(jīng)營活動(dòng)產(chǎn)生的現(xiàn)金流Net cash provided by / (used in) operating activities經(jīng)營活動(dòng)產(chǎn)生的現(xiàn)金流量凈額Net income /loss 凈利潤或損失Adjustments to reconcile net loss to net cash

16、provided by/(used in) operating activities: 凈利潤之現(xiàn)金調(diào)整項(xiàng)：Addition of bad debt expense 壞賬增加數(shù)/（沖回?cái)?shù)）Provision for obsolete inventories 存貨準(zhǔn)備Share-based compensation 股票薪酬Exchange loss 匯兌損失Loss of disposal of property, plant and equipment處置固定資產(chǎn)損失Changes in operating assets and liabilities: 經(jīng)營資產(chǎn)及負(fù)債的變化Net cash

17、 provided by / (used in) operating activities經(jīng)營活動(dòng)產(chǎn)生/（使用）的現(xiàn)金Free cash flow自由現(xiàn)金流Cash flow from investing activities投資活動(dòng)產(chǎn)生的現(xiàn)金流Net cash used in investing activities投資活動(dòng)產(chǎn)生的現(xiàn)金流量凈額Purchases of property, plant and equipment 購買固定資產(chǎn)Payment of lease prepayment 支付預(yù)付租金Purchases of intangible assets 購買無形資產(chǎn)Proceed

18、s from disposal of property, plant and equipment處置固定資產(chǎn)所得Government grants received 政府補(bǔ)助Equity in the income of investees采權(quán)益法認(rèn)列之投資收益Cash flow from financing activities 籌資活動(dòng)產(chǎn)生的現(xiàn)金流Net cash provided by financing activities籌資活動(dòng)產(chǎn)生的現(xiàn)金流量凈額Proceeds from borrowings 借款所得Repayment of borrowings 還款Decrease / (in

19、crease) in pledged deposits 銀行保證金（增加）/ 減少Proceeds from issuance of capital stock股本發(fā)行所得Net cash provided by financing activities籌資活動(dòng)產(chǎn)生的現(xiàn)金Effect of exchange rate changes on cash and cash equivalents 現(xiàn)金及現(xiàn)金等價(jià)物的匯率變更的影響Net decrease in cash and cash equivalents 現(xiàn)金及現(xiàn)金等價(jià)物的凈減少Cash and cash equivalents at the

20、beginning of period期初現(xiàn)金及現(xiàn)金等價(jià)物Cash and cash equivalents at the end of period 期末現(xiàn)金及現(xiàn)金等價(jià)物 Investments in acquisitions并購?fù)顿YTotal assets資產(chǎn)合計(jì)Exchange of non-monetary assets 非貨幣性資產(chǎn)Liabilities負(fù)債 Current liabilities流動(dòng)負(fù)債Short-term bank loans短期銀行借款Current maturities of long-term bank loans一年內(nèi)到期的長期銀行借款Total curr

21、ent liabilities流動(dòng)負(fù)債合計(jì)Deferred income遞延收入Financial Net Debt凈金融負(fù)債Total liabilities負(fù)債合計(jì)Commitments and contingencies資本承諾及或有負(fù)債Assets 資產(chǎn)Current assets 流動(dòng)資產(chǎn)current liabilities 流動(dòng)負(fù)債current ration 流動(dòng)比率Non-current assets非流動(dòng)資產(chǎn)Interests in subsidiaries附屬公司權(quán)益Cash and cash equivalents 現(xiàn)金及現(xiàn)金等價(jià)物Investment income 投

22、資收益price ratio 市盈率Aggregate income statement合并損益表Profit before disposal of investments出售投資前利潤Equity loss of affiliates子公司權(quán)益損失Government grant income 政府補(bǔ)助Profit for the period本期利潤C(jī)omprehensive income綜合收益、全面收益bond certificate 債券debenture 債券stock certificate 股票Donated shares 捐贈(zèng)股票Accumulated other compr

23、ehensive income累積其他綜合所得Treasury shares庫存股票Total shareholders equity股東權(quán)益合計(jì)Equity股東權(quán)益、所有者權(quán)益、凈資產(chǎn)Shareholders Equity股東權(quán)益Total liabilities and shareholders equity負(fù)債和股東權(quán)益合計(jì)Capital and reserves attributable to the Companys equity holders本公司權(quán)益持有人應(yīng)占資本及儲(chǔ)備Issued capital已發(fā)行股本Share capital股本Reserves儲(chǔ)備Cash reserv

24、es現(xiàn)金儲(chǔ)備Interim 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debit capacity 舉債能力 debt ratio 債務(wù)比率 debtor 債務(wù)人Income from royalties 特許權(quán)使用費(fèi)收益Net income in investment transfer 投資轉(zhuǎn)讓凈收益Rental net in

25、come 租賃凈收益Exchange net income 匯兌凈收益Income from continuing operations持續(xù)經(jīng)營收益或連續(xù)經(jīng)營部門營業(yè)收益Income from discontinued operations非持續(xù)經(jīng)營收益或停業(yè)部門經(jīng)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歸屬于本公司股東所有者的凈利潤Net income attributed to

26、shareholders歸屬于母公司股東的凈利潤或股東應(yīng)占溢利Profit attributable to shareholders歸屬于股東所有者（持有者）的利潤或股東應(yīng)占溢利Minority interests少數(shù)股東權(quán)益/少數(shù)股東損益Change in fair value of exchangeable securities可交換證券公允值變動(dòng)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 o

27、n disposal of assets處分資產(chǎn)溢價(jià)收入Loss on disposal of assets處分資產(chǎn)損失Asset impairments 資產(chǎn)減值Gain on sale of assets出售資產(chǎn)利得 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 ordinary equity holders of the parent歸屬于母公司股東持有者的每股收益-Basic -基本-

28、Diluted -稀釋/攤?。抗墒找嬉话阌孟♂?，凈資產(chǎn)用攤?。〥iluted EPS稀釋每股收益Basic EPS基本每股收益Weighted average number of ordinary shares: 加權(quán)平均股數(shù)：-Basic -基本-Diluted -稀釋/攤薄Derivative financial instruments 衍生金融工具Borrowings 借貸 Historical Cost歷史成本Capital expenditures資本支出revenues expenditure收益支出equity in affiliates 附屬公司權(quán)益Equity Earnin

29、g 股權(quán)收益、股本盈利Equity Compensation權(quán)益報(bào)酬Weighted average number of shares outstanding加權(quán)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(shù)目Equity per share, attributable to equity holders of the Parent歸屬于母公司所有者的每股凈資產(chǎn)Dividends per share每股股息、每股分紅Cash flow from operations （CFFO）經(jīng)營活動(dòng)產(chǎn)生的現(xiàn)金流量Weighted average number of common and common equivalent shares outstanding：加權(quán)平均普通流通股及等同普通流通股Equity Compensation權(quán)益報(bào)酬Weighted Average Diluted Shares稀釋每