国际企业-会计术语-中英文对照.docVIP

国际企业中英文对照 一、损益表INCOME STATEMENTAggregate 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 of the Company?归属于本公司股东所有者的净利润Net income attributed to shareholders?归属于母公司股东的净利润或股