会计报表术语中英文对照.pdf

会计 报表术语中英文对照 一、损益表 INCOME STATEMENT 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 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? 可换股债券衍生 工具之损失 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