财务词汇中英对照

财务词汇以及其他金融词汇

INCOME STATEMENT损益表

balance sheet 资产负债表

Revenue 收入

Disbursement 支出

Gross revenues 总收入/毛收入

Net revenues 销售收入/净收入

Non-operating income 营业外收入

Sales 销售额

Turnover 营业额

Operating expenses 销售（营业）成本

Operating income（loss） 营业利润/（亏损）

Operating profit 营业利润

Operating margin 营业利润率/营业毛利

EBIT margin EBIT率（营业利润率）

Gross profit 毛利润

Gross margin 毛利率

Other income and gain 其他收入及利得

Other (expense) / income 其他收入/（费用）

Ordinary income 普通所得、普通收益、通常收入

Operating expenses 营业费用

Profit from operating activities 营业利润/经营活动之利润

Research and development costs （R&D） 研发费用

Selling Cost 销售成本

cost of sales 销售成本

production cost 生产成本

product cost 产品成本

Net operating revenue 销售（营业）收入净额

Selling and distribution costs 营销费用/行销费用

selling、general and administrative expenses 销售及一般管理费用

administrative accounting 行政管理会计

administrative budget 行政管理预算

administrative expense行政管理费用

departmental budget 部门预算

flexible budget 弹性预算

development cost 开发成本

salary bonus、 Employee benefits、Employee labor union dues、Employee education

expenses

工资薪金 职工福利费、职工工会经费、职工教育经费

Employee compensation 职工薪酬

Entertainment expenses 业务招待费

Advertising expenditure 广告支出

Auditing, consulting and litigation expenses 审计、咨询、诉讼费

Travelling expenses 差旅费

Conference expenses 会议费

Including entertainment expenses交际应酬费

Salary and welfare fund expense 工资、福利费

Rental expense 租金支出

Royalty fee 特许权使用费

Interest expense 利息支出

manufacturing overhead 制造费用

overhead 制造费用

overhead cost 制造费用

burden 制造费用

overhead absorption rate 制造费用分配率

fixed overhead 固定制造费用

Fixed Assets 固定资产

fixed asset turnover 固定资产周转率

fixed cost 固定成本

Depreciation of fixed assets 固定资产折旧

Depreciation expense 折旧费

depreciation 折旧

Depreciation and amortization 折旧及摊销

distribution cost 摊销成本

Intangible assets 无形资产

Other intangible assets 其他无形资产

Goodwill 商誉

Tangible assets 有形资产

Available-for-sale investments 可供出售投资

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

Investment properties 投资物业

Plant Assets 厂房资产

Lease prepayments 预付租金

accounts payable 应付账款

accounts receivable 应收账款

Trade accounts receivable 应收账款

Trade and bills receivables 应收账款及应收票据

Accounts and bills payable 应付账款及应付票据

bill payable 应付票据

bill receivable 应收票据

accounts receivable aging schedule 应收账款账龄分析表

accounts receivable assigned 已转让应收账款

accounts receivable collection period应收账款收款期

accounts receivable financing 应收账款筹资,应收账款融资

accounts receivable management 应收账款管理

accounts receivable turnover 应收账款周转率,应收账款周转次数

Inventories 存货/库存

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

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

prepayments 预付款项

Prepayments, deposits and other receivables 预付账款、按金及其它应收款

budgetary control 预算控制

budgeted capacity 预算生产能力

Total current assets 流动资产合计

Tax rate 税率

Income taxes 所得税

Sales tax 销售税金及附加

Income before taxes 税前利润

Profit before tax 税前利润

Taxable Income 应纳税所得额

Income tax payable 应缴所得税额

Company income tax payable 应纳企业所得税额

Local income tax payable 应纳地方所得税额

Loss before income taxes 税前损失

taxes 税项

Current Income tax 当期所得税

Deferred Income tax 递延所得税

Deferred tax liabilities 递延税

deferred taxation 递延税款

added value tax 增值税

additional tax 附加税

VAT on sales 销项税额

VAT on purchase 进项税额

VAT Refund for exported goods 出口退税

Amount transferred out from VAT on purchase 进项税额转出数

Transfer out overpaid VAT 转出多交增值税

VAT Paid 已交税金

Tax reduced and exempted减免税款

Transfer out unpaid VAT 转出未交增值税

Amount not deducted at end of period （represented by a "-" sign）期末未抵扣数（用"-"号反映）VAT unpaid 未交增值税

Finance costs 财务费用/财务成本

Financial result 财务费用

Finance income 财务收益

Interest income 利息收入

Interest income net 利息收入净额

Additional paid-in capital 资本公积

Statutory reserves 法定公积/法定准备金

Retained earnings 未分配利润

capital gain 资本收益

capital surplus 资本盈余

capital turnover 资本周转率

contingent liabilities 或有负债

Net income 净利润

Net loss 净损失

Net Margin 净利率

OI(Operating Income) 经营收益

OA（Operating Assets） 经营性资产

flow of funds statement 资金流量表

Net cash flow 现金流量净额

net realizable value 可变现净值

Fair Value 公允价值

net assets 净资产

net book value 净帐面价值

net liquid funds 净可变现资金

Net Profit Margin on Sales/Net profit margin 销售净利率

net present value(NPV) 净现值

net profit 净利润

net realizable value 可变现净值

net worth 资产净值

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 Results 经营业绩

Financial Highlights 财务摘要

aggregate balance sheet 合并资产负债表

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

accounts receivable discounted 已贴现应收账款

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

fair value 公允价值

现金流量表STATEMENTS OF CASH FLOWS / Cash flow statements

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：

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

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

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

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 in acquisitions 并购投资

Total assets 资产合计

Exchange of non-monetary assets 非货币性资产

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

Total current liabilities 流动负债合计

Deferred income 递延收入

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

Assets 资产

Current assets 流动资产

current liabilities 流动负债

current ration 流动比率

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

Investment income 投资收益

price ratio 市盈率

Aggregate income statement 合并损益表

Profit before disposal of investments 出售投资前利润

Equity loss of affiliates 子公司权益损失

Government grant income 政府补助

Profit for the period 本期利润

Comprehensive income 综合收益、全面收益

bond certificate 债券

debenture 债券

stock certificate 股票

Donated shares 捐赠股票

Accumulated other comprehensive income 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

Shareholders Equity股东权益

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

Interim 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

debit capacity 举债能力

debt ratio 债务比率

debtor 债务人

Income from royalties 特许权使用费收益

Net income in investment transfer 投资转让净收益

Rental net income 租赁净收益

Exchange net income 汇兑净收益

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

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

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 ordinary equity 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

Historical Cost 历史成本

Capital expenditures 资本支出

revenues expenditure 收益支出

equity in affiliates 附属公司权益

Equity Earning 股权收益、股本盈利

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

ROA（Return on assets） 资产回报率/资产收益率

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

Equity ratio 产权比率

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

OL（Operating Liabilities） 经营性负债

NBC(Net Borrow Cost) 净借债费用

NOA(Net Operating Assets) 净经营性资产

NFE(Net Financial Earnings) 净金融收益

net financial liabilities 净金融负债

FLEV(Financial leverage) 财务杠杆

OLLEV(Operating Liabilities leverage) 经营负债杠杆

CSE(Common Stock Equity) 普通股权益

Spread/ price difference 差价

RE(Residual Earning) 剩余收益

discount rate 贴现率

discounted cash flow 现金流量贴现