损益表词汇样本.doc

一、estatement合并损益表OperatingResults经营业绩FINANCIALHIGHLIGHTS财务摘要Grossrevenues总收入/revenues销售收入/eandgain其它收入及利得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/e(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)e(loss)营业利润/(亏损)Profitfromoperatingactivities营业利润/经营活动之利润Financecosts财务费用/etaxes备抵所得税、e财务收益headlineprofit不计资本运作性质利润Shareofprofitsandlossesofequity-eandExpense可识别收入和费用,e包含持有某项资产或资产组期间现金流量和处理时现金流量,expense包含可明确归属于该资产取得、持有和处理费用。并不只用于金融机构。etaxes,e(loss)ofanaffiliateandminorityinterests所得税、e政府补助Other(expense)/e其它收入/(费用)etax(expense)/benefit所得税(费用)/e一般所得、一般收益、e综合收益、efromdiscontinuedoperations非连续经营收益或停业部门经营收益extraordinarygainandloss尤其损益、eattributedtoshareholders归属于母企业股东净利润或股东应占溢利(香港译法)Profitattributabletoshareholders归属于股东全部者(持有者)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(为利润指标时用此翻译)e—Foreigncurrencytranslationadjustment其它综合利润—prehensive(loss)/e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企业内部冲销Dividends股息/股利/losspershare:每股亏损Earningspershare(EPS)每股收益Earningspershareattributabletoordinaryequityholdersoftheparent归属于母企业股东持有者每股收益-Basic-基础-Diluted-稀释/摊薄(每股收益通常见稀释,净资产用摊薄)DilutedEPS稀释每股收益BasicEPSbasicearningspershare基础每股收益Weightedaveragenumberofordinaryshares:monshares一般股加权平均数目:-Basic-基础-Diluted-稀释/摊薄Weighted-putation加权平均股数Weighted-putation加权平均ADSADS美国存托凭证Weighted-averagenumberofordinarysharesoutstanding在外发行一般股加权平均数目Derivativefinancialinstruments衍生金融工具Borrowings借貸EarningsPerShare,excludingthe(loss)eofequity-costofdebt负债净成本costofdebt负债成本Inter-segmentrevenue部门内部收入Totalrevenuefromexternalcustomers外部收入Inter-e–Groupshare归属于母企业净利润Attributabletominorityinterests归属于少数股东损益EquityEarning股权收益或股本盈利equityinvestment权益投资或股权投资Gains(losses)权益投资净损益或股权投资净损益Non-etaxes-current当期所得税或法人税、住民税及事业税等(日本企业使用方法)etaxes-deferred递延所得税或法人税等调整项(日本企业使用方法)e(loss)etaxesandminorityinterest