財(cái)務(wù)報(bào)表各項(xiàng)目中英文對(duì)照

1、財(cái)務(wù)報(bào)表各項(xiàng)目中英文對(duì)照一、損益表INCOMESTATEMENTAggregateincomestatement合并損益表OperatingResults經(jīng)營(yíng)業(yè)績(jī)FINANCIALHIGHLIGHTS財(cái)務(wù)摘要Grossrevenues總收入毛收入revenues銷售收入凈收入Sales銷售額Turnover營(yíng)業(yè)額Costofrevenues銷售成本Grossprofit毛利潤(rùn)Grossmargin毛利率Otherincomegain其他

2、收入及利得EBITDA息、稅、折舊、攤銷前利潤(rùn)（EBITDA）EBITDAmarginEBITDA率EBITA息、稅、攤銷前利潤(rùn)EBIT息稅前利潤(rùn)營(yíng)業(yè)利潤(rùn)Operatingincome（loss）營(yíng)業(yè)利潤(rùn)（虧損）Operatingprofit營(yíng)業(yè)利潤(rùn)Operatingmargin營(yíng)業(yè)利潤(rùn)率EBITmarginEBIT率（營(yíng)業(yè)利潤(rùn)率）Profitbefedisposalofinvestments出售投資前利潤(rùn)Operatingexpens

3、es:營(yíng)業(yè)費(fèi)用：Researchdevelopmentcosts（R&D）研發(fā)費(fèi)用marketingexpensesSellingexpenses銷售費(fèi)用Costofrevenues營(yíng)業(yè)成本SellingCost銷售成本SalesmarketingexpensesSellingmarketingexpenses銷售費(fèi)用、或銷售及市場(chǎng)推廣費(fèi)用Sellingdistributioncosts營(yíng)銷費(fèi)用行銷費(fèi)用incomeattributedt

4、oshareholders歸屬于母公司股東的凈利潤(rùn)或股東應(yīng)占溢利（香港譯法）Profitattributabletoshareholders歸屬于股東所有者（持有者）的利潤(rùn)或股東應(yīng)占溢利（香港譯法）Minityinterests少數(shù)股東權(quán)益少數(shù)股東損益Changeinfairvalueofexchangeablesecurities可交換證券公允值變動(dòng)Othercomprehensiveincome—Feigncurrencytrans

5、lationadjustment其他綜合利潤(rùn)—外匯折算差異Comprehensive(loss)income綜合利潤(rùn)(虧損)Gainondisposalofassets處分資產(chǎn)溢價(jià)收入Lossondisposalofassets處分資產(chǎn)損失Assetimpairments資產(chǎn)減值Gainonsaleofassets出售資產(chǎn)利得Intersegmenteliminations公司內(nèi)部沖銷Dividends股息股利分紅Deferreddiv

6、idends延派股利losspershare:每股虧損Earningspershare（EPS）每股收益Earningspershareattributabletodinaryequityholdersoftheparent歸屬于母公司股東持有者的每股收益Basic基本Diluted稀釋攤?。抗墒找嬉话阌孟♂?，凈資產(chǎn)用攤?。〥ilutedEPS稀釋每股收益BasicEPS基本每股收益Weightedaveragenumberofdin

7、aryshares:加權(quán)平均股數(shù)：Basic基本Diluted稀釋攤薄Derivativefinancialinstruments衍生金融工具Browings借貸EarningsPerShareexcludingthe(loss)gainonthederivativecomponentofconvertiblebondsexchangedifference扣除可換股債券之衍生工具評(píng)估損益及匯兌損失后每股盈HisticalCost歷史成本