损益表词汇.docx

、损益表
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
营业成本
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 (R&D
研发费用
marketing expenses
Selling 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
或行销费用
General and administrative expenses
管理费用
或一般及管理费用
Administrative expenses
管理费用
SPECIAL ITEMS
特别费支出
Organic growth
内部增长
或生增长
有机增长
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
integration charges
合并费用
Provision for taxes
Provision for income taxes
备抵所得税、或备付所得税
Finance income
财务收益
headline profit
不计资本运作性质的利润
Share of profits and losses of
权益法确认之投资损益
equity-accounted investments
Provision for credit and insurance
losses
信贷和保险损失准备
信贷和保险损失准备金
trading profit
营业利润
Recognized Income and Expense
可辨认收入和费用，其中income包括持用某项 资产或资产组期间的现金流量和处置时的现金 流重，expense包括可明确归属于该资产的取 得、持有和处置费用。并不只用于金融机构。
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
可换股僮券衍生工具之损失
Equity loss of affiliates
联营公司权益损失
Equity in net loss of an affiliate
联营公司净损失中的权益
Income before income taxes, equity in
net income(loss) of an affiliate and
minority interests
所得税、联营公司净损益中的权益及少数股东
损益前利润
Government grant income
政府补助
Other (expense) / income
其他收