会计报表术语中英文对照一、损益表INCOMESTATEMENTAggregateincomestatement合并损益表OperatingResults经营业绩FINANCIALHIGHLIGHTS财务摘要Grossrevenues总收入/毛收入Netrevenues销售收入/净收入Sales销售额Turnover营业额Costofrevenues销售成本Grossprofit毛利润Grossmargin毛利率Otherincomeandgain其他收入及利得EBITDA息、税、折旧、摊销前利润（EBITDA）EBITDAmarginEBITDA率EBITA息、税、摊销前利润EBIT息税前利润/营业利润Operatingincome（loss）营业利润/（亏损）Operatingprofit营业利润Operatingmargin营业利润率EBITmarginEBIT率（营业利润率）Profitbeforedisposalofinvestments出售投资前利润Operatingexpenses:营业费用：Researchanddevelopmentcosts（R&D）研发费用marketingexpensesSellingexpenses销售费用Costofrevenues营业成本SellingCost销售成本SalesandmarketingexpensesSellingandmarketingexpenses销售费用、或销售及市场推广费用Sellinganddistributioncosts营销费用/行销费用Generalandadministrativeexpenses管理费用/一般及管理费用Administrativeexpenses管理费用Operatingincome（loss）营业利润/（亏损）Profitfromoperatingactivities营业利润/经营活动之利润Financecosts财务费用/财务成本Financialresult财务费用Financeincome财务收益ChangeinfairvalueofderivativeliabilityassociatedwithSeriesBconvertibleredeemablepreferenceshares可转换可赎回优先股B相关衍生负债公允值变动Lossonthederivativecomponentofconvertiblebonds可換股債券衍生工具之損失Equitylossofaffiliates子公司权益损失Governmentgrantincome政府补助Other(expense)/income其他收入/（费用）Lossbeforeincometaxes税前损失Incomebeforetaxes税前利润Profitbeforetax税前利润Incometaxes所得税taxes税项CurrentIncometax当期所得税DeferredIncometax递延所得税Interestincome利息收入Interestincomenet利息收入净额Profitfortheperiod本期利润Ordinaryincome普通所得、普通收益、通常收入Comprehensiveincome综合收益、全面收益Netincome净利润Netloss净损失NetMargin净利率Incomefromcontinuingoperations持续经营收益或连续经营部门营业收益Incomefromdiscontinuedoperations非持续经营收益或停业部门经营收益extraordinarygainandloss特别损益、非常损益Gainontradingsecurities交易证券收益NetProfitattributabletoEquityHoldersoftheCompany归属于本公司股东所有者的净利润Netincomeattributedtoshareholders归属于母公司股东的净利润或股东应占溢利（香港译法）Profitattributabletoshareholders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）Minorityinterests少数股东权益/少数股东损益Changeinfairvalueofexchangeablesecurities可交换证券公允值变动Othercomprehensiveincome—Foreigncurrencytranslationadjustment其他综合利润—外汇折算差异Comprehensive(loss)/income综合利润(亏损)Gainondisposalofassets处分资产溢价收入Lossondisposalofassets处分资产损失Assetimpairments资产减值Gainonsaleofassets出售资产利得Intersegmenteliminations公司内部冲销Dividends股息/股利/分红Deferreddividends延派股利Netlosspershare:每股亏损Earningspershare（EPS）每股收益Earningspershareattributabletoordinaryequityholdersoftheparent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）DilutedEPS稀释每股收益BasicEPS基本每股收益Weightedaveragenumberofordinaryshares:加权平均股数：-Basic-基本-Diluted-稀释/摊薄Derivativefinancialinstruments衍生金融工具Borrowings借貸EarningsPerShare,excludingthe(loss)gainonthederivativecomponentofconvertiblebondsandexchangedifference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HistoricalCost历史成本Capitalexpenditures资本支出revenuesexpenditure收益支出Equityinearningsofaffiliatesequityearningsofaffiliat...
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