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会计英语文章

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  会计英语文章1

  一、损益表INCOME STATEMENT

  Aggregate income statement 合并损益表

  Operating Results 经营业绩

  FINANCIAL HIGHLIGHTS 财务摘要

  Gross revenues 总收入/毛收入

  Net revenues 销售收入/净收入

  Sales 销售额

  Turnover 营业额

  Cost of revenues 销售成本

  Gross profit 毛利润

  Gross margin 毛利率

  Other income and gain 其他收入及利得

  EBITDA 息、税、折旧、摊销前利润(EBITDA)

  EBITDA margin EBITDA率

  EBITA 息、税、摊销前利润

  EBIT 息税前利润/营业利润

  Operating income(loss) 营业利润/(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 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 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 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

  profit sharing 分红

  Employee Profit Sharing 员工分红(红利)

  Dividends to shareholders 股东分红(红利)

  Average basic common shares outstanding 普通股基本平均数

  Average diluted common shares outstanding 普通股稀释平均数

  Securities litigation expenses, net 证券诉讼净支出

  Intersegment eliminations 部门间消减

  ROA(Return on assets) 资产回报率/资产收益率

  ROE(Return on Equit) 股东回报率/股本收益率(回报率)净资产收益率

  Equit ratio 产权比率

  Current ration (times) 流动比率

  ROCE(Return on Capital Employed) 资本报酬率(回报率)或运营资本回报率或权益资本收益率或股权收益率

  RNOA(Return on Net Operating Assets) 净经营资产收益率(回报率) ROI(Return on Investment) 投资回报率

  OA(Operating Assets) 经营性资产

  OL(Operating Liabilites) 经营性负债

  NBC(Net Borrow Cost) 净借债费用

  OI(Operating Income) 经营收益

  NOA(Net Operating Assets) 净经营性资产

  NFE(Net Financial Earnings) 净金融收益

  NFO(Net Financial Owners) 净金融负债

  FLEV(Financial leverage) 财务杠杆

  OLLEV(Operating Liabilites leverage) 经营负债杠杆

  CSE(Common Stock Equity) 普通股权益

  SPREAD 差价

  RE(Residual Earning) 剩余收益

  会计英语文章2

  二、资产负债表

  balance sheet 资产负债表

  aggregate balance sheet 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 in subsidiaries 附属公司权益

  Cash and cash equivalents 现金及现金等价物

  Hong Kong listed investments, at fair value 于香港上市的投资,以公允价值列示

  Investment deposits 投资存款

  Designated loan 委托贷款

  Financial assets 金融资产

  Pledged deposits 银行保证金 /抵押存款

  Trade accounts receivable 应收账款

  Trade and bills receivables 应收账款及应收票据

  Inventories 存货/库存

  Prepayments and other receivables 预付款及其他应收款

  Prepayments, deposits and other receivables 预付账款、按金及其它应收款 Total current assets 流动资产合计

  Tangible assets 有形资产

  Intangible assets 无形资产

  Investment properties 投资物业

  Goodwill 商誉

  Other intangible assets 其他无形资产

  Available-for-sale investments 可供出售投资

  Prepayments for acquisition of properties 收购物业预付款项

  fair value 公允价值

  Property, plant and equipment 物业、厂房及设备或财产、厂房及设备或固定资产

  Fixed Assets 固定资产

  Plant Assets 厂房资产

  Lease prepayments 预付租金

  Intangible assets 无形资产

  Deferred tax assets 递延税/递延税项资产

  Total assets 资产合计

  Liabilities 负债

  Current liabilities 流动负债

  Short-term bank loans 短期银行借款

  Current maturities of long-term bank loans 一年内到期的长期银行借款 Accounts and bills payable 应付账款及应付票据

  Accrued expenses and other payables 预提费用及其他应付款

  Total current liabilities 流动负债合计

  Long-term bank loans, less current maturities Deferred income Deferred tax liabilities 长期银行借款,减一年内到期的长期银行贷款

  Deferred income 递延收入

  Deferred tax liabilities 递延税

  Financial Net Debt 净金融负债

  Total liabilities 负债合计

  Commitments and contingencies 资本承诺及或有负债

  三、股东权益

  Donated shares 捐赠股票

  Additional paid-in capital 资本公积

  Statutory reserves 法定公积

  Retained earnings 未分配利润

  Accumulated other comprehensiveincome 累积其他综合所得

  Treasury shares 库存股票

  Total shareholders’ equity 股东权益合计

  Equity 股东权益、所有者权益、净资产

  Shareholder’s EquityStockholder's EquityOwner's Equity 股东权益、所有者权益

  Total liabilities and shareholders’ equity 负债和股东权益合计

  Capital and reserves attributable to the Company’s equity holders 本公司权益持有人应占资本及储备

  Issued capital 已发行股本

  Share capital 股本

  Reserves 储备

  Cash reserves 现金储备

  Inerim dividend 中期股息

  Proposed dividend 拟派股息

  Proposed special dividend 拟派末期股息

  Proposed special dividend 拟派特别股息

  Proposed final special dividend 拟派末期特别股息

  Convertible bonds 可换股债券

  Shareholders’ fund 股东资金

  四、现金流量表STATEMENTS OF CASH FLOWS

  Cash flow from operating activities 经营活动产生的现金流

  Net cash provided by / (used in) operating activities 经营活动产生的现金流量净额

  Net income /loss 净利润或损失

  Adjustments to reconcile net loss to net cash provided by/(used in) operating activities: 净利润之现金调整项:

  Depreciation and amortization 折旧及摊销

  Addition of bad debt expense 坏账增加数/(冲回数)

  Provision for obsolete inventories 存货准备

  Share-based compensation 股票薪酬

  Deferred income taxes 递延所得税

  Exchange loss 汇兑损失

  Loss of disposal of property,plant and equipment 处置固定资产损失

  Changes in operating assets and liabilities: 经营资产及负债的变化

  Trade accounts receivable 应收账款

  Inventories 存货

  Prepayments and other receivables 预付款及其他应收款

  Accounts and bills payable 应付账款及应付票据

  Accrued expenses and other payables 预提费用及其他应付款

  Net cash provided by / (used in) operating activities 经营活动产生/(使用)的现金

  Free cash flow 自由现金流

  Cash flow from investing activities 投资活动产生的现金流

  Net cash used in investing activities 投资活动产生的现金流量净额

  Purchases of property, plant and equipment 购买固定资产

  Payment of lease prepayment 支付预付租金

  Purchases of intangible assets 购买无形资产

  Proceeds from disposal of property, plant and equipment 处置固定资产所得 Government grants received 政府补助

  Equity in the income of investees 采权益法认列之投资收益

  Cash flow from financing activities 筹资活动产生的现金流

  Net cash provided by financing activities 筹资活动产生的现金流量净额

  Proceeds from borrowings 借款所得

  Repayment of borrowings 还款

  Decrease / (increase) in pledged deposits 银行保证金(增加)/ 减少 Proceeds from issuance of capital stock 股本发行所得

  Net cash provided by financing activities 筹资活动产生的现金

  Effect of exchange rate changes on cash and cash equivalents 现金及现金等价物的汇率变更的影响

  Net decrease in cash and cash equivalents 现金及现金等价物的净(减少)/ 增加

  Cash and cash equivalents at the beginning of period 期初现金及现金等价物 Cash and cash equivalents at the end of period 期末现金及现金等价物 Investments (incl. financial assets) 金融资产投资

  Investments in acquisitions 并购投资

  Net cash flow 现金流量净额

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