英文报表常用词汇翻译

/

（亏损）

Operating profit

营业利润

Operating margin

营业利润率

EBIT margin EBIT

率（营业利润率）

Profit before disposal of investments

出售投资前利润

Operating expenses:

营业费用：

Research and development costs

（

R&D

）

研发费用

marketing expensesSelling expenses

销售费用

Cost of revenues

营业成本

Selling Cost

销售成本

Sales

and

marketing

expenses

Selling

and

marketing

expenses

销售费

用、或销售及市场推广费用

Selling and distribution costs

< br>营销费用

/

行销费用

General and administrative expenses

管理费用

/

一般及管理费用

Administrative expenses

管理费用

Operating income

（

loss

）

营业利润

/

（亏损）

Profit from operating activities

营业利润

/

经营活动之利润

Finance costs

财务费用

/

财务成本

Financial result

财务费用

Finance income

财务收益

Change

in

fair

value

of

derivative

liability

associated

with

Series

B

convertible

redeemable

preference

shares

可转换可赎回优先股

B

相关

衍生负债 公允值变动

Loss on the derivative component of convertible bonds

可換股債券衍生

工具之損失

Equity loss of affiliates

子公司权益损失

Government grant income

政府补助

Other (expense) / income

其他收入

/

（费用）

Loss before income taxes

税前损失

Income before taxes

税前利润

Profit before tax

税前利润

Income taxes

所得税

taxes

税项

Current Income tax

当期所得税

Deferred Income tax

递延所得税

Interest income

利息收入

Interest income net

利息收入净额

Profit for the period

本期利润

Ordinary income

普通所得、普通收益、通常收入

Comprehensive income

综合收益、全面收益

Net income

净利润

Net loss

净损失

Net Margin

净利率

Income from continuing operations

持续经营收益或连续经营部门营业

收益

Income from discontinued operations

非持续经营收益或停业部门经营

收益

extraordinary gain and loss

特别损益、非常损益

Gain on trading securities

交易证券收益

Net Profit attributable to Equity Holders of the Company

归属于本公司

股东所有者的净利润

Net income attributed to shareholders < /p>

归属于母公司股东的净利润或股

东应占溢利（香港译法）

Profit attributable to shareholders

归属于股东所有者

（持有者）

的利润

或股东应占溢利（香港译法）

Minority interests

少数股东权益

/

少数股东损益

Change in fair value of exchangeable securities

可交换证券公允值变动

Other

comprehensive

income

—

Foreign

currency

translation

adjustment

其他综合利润—外汇折算差异

Comprehensive (loss) / income

综合利润

(

亏损

)

Gain on disposal of assets

处分资产溢价收入

Loss on disposal of assets

处分资产损失

Asset impairments

资产减值

Gain on sale of assets

出售资产利得

Intersegment eliminations

公司内部冲销

Dividends

股息

/

股利

/

分红

Deferred dividends

延派股利

Net loss per share:

每股亏损

Earnings per share

（

EPS

）

每股收益

Earnings per share attributable to ordinaryequity holders of the parent

归

属于母公司股东持有者的每股收益

-Basic

-

基本

-Diluted

-

稀释

/

摊薄（每股收益一般用稀释，净资产用摊薄）

Diluted EPS

稀释每股收益

Basic EPS

基本每股收益

Weighted average number of ordinary shares:

加权平均股数：

-Basic

-

基本

-Diluted

-

稀释

/

摊薄

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

< br>扣除可换股债券之衍生

工具评估损益及汇兑损失后每股盈

Historical Cost

历史成本

Capital expenditures

资本支出

revenues expenditure

收益支出

Equity in earnings of affiliatesequity earnings of affiliates

子公司股权收

益附属公司股权收益联营 公司股权收益

equity in affiliates

附属公司权益

Equity Earning

股权收益、股本盈利

Non- operating income

营业外收入

Income taxes-current

当期所得税或法 人税、

住民税及事业税等

（日本

公司用 法）

Income taxes-deferred

递延所得税或法人税等调整项

（日本公司用法）

Income (loss) before income taxes and minority interest

所得税及少数

股东权益前利润（亏损）

Equity in the income of investees

采权益法认列之投资收益

Equity Compensation

权益报酬

Weighted average number of shares outstanding

加权平均流通股

treasury shares

库存股票

Number of shares outstanding at the end of the period

期末流通股数目

Equity per share, attributable to equity holders of the Parent

归属于母公

司所有者的每股净资产

Dividends per share

每股股息、每股分红

Cash flow from operations

（

CFFO

）

经营活动产生的现金流量

Weighted

average

number

of

common

and

common

equivalent

shares

outstanding

：

加权平均普通流通股及等同普通流通股

Equity Compensation

权益报酬

Weighted Average Diluted Shares

稀释每股收益加权平均值

Gain on disposition of discontinued operations

非持续经营业务处置利

得（收益）

Loss on disposition of discontinued operations

非持续经营业务处置损

失

participation in profit

分红

profit participation capital

资本红利、资本分红