会计报表术语中英文对照.pdf

会计 报表术语中英文对照 一、损益表 INCOME STA TEMENT 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 （RD ） 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 o