损益表词汇.doc

一、损益表 Aggregate e statement 合并损益表 Operating Results 经营业绩 FINANCIAL HIGHLIGHTS 财务摘要 Gross revenues 总收入/ 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 e 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 e ( 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 anic growth 内部增长或内生增长有机增长 Operating e ( 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 e taxes 备抵所得税、或备付所得税 Finance e 财务收益 headline profit 不计资本运作性质的利润 Share of profits and losses of equity-accounted investments 权益法确认之投资损益 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 e and Expense 可辨认收入和费用, 其中 e 包括持有某项资产或资产组期间的现金流量和处置时的现金流量, expens e 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 ponent of convertible bonds 可換股債券衍生工具之損失 Equity loss of affiliates 联营公司权益损失 Equity loss of an affiliate 联营公司净损失中的权益 e before e taxes, equity e(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 e 政府补助 Other (expense) / e 其他收入/ (费用) Loss before e taxes 税前损失 e before taxes 税前利润 Profit before tax 税前利润 e taxes 所得税 taxes 税项 Current e tax 当期所得税 Deferred e tax 递延所得税 e Tax Benefit 所得税可退税款 e Tax Credit 所得税税额抵免 e tax (expense)/benefit 所得税(费用) / 利益 Forei