會(huì)計(jì)英語(yǔ)文章
會(huì)計(jì)英語(yǔ)文章
會(huì)計(jì)英語(yǔ)作為一種國(guó)際商業(yè)語(yǔ)言,其重要性日益顯現(xiàn)。下面是學(xué)習(xí)啦小編帶來(lái)的，歡迎閱讀!
會(huì)計(jì)英語(yǔ)文章1
一、損益表INCOME STATEMENT
Aggregate income statement 合并損益表
Operating Results 經(jīng)營(yíng)業(yè)績(jī)
FINANCIAL HIGHLIGHTS 財(cái)務(wù)摘要
Gross revenues 總收入/毛收入
Net revenues 銷售收入/凈收入
Sales 銷售額
Turnover 營(yíng)業(yè)額
Cost of revenues 銷售成本
Gross profit 毛利潤(rùn)
Gross margin 毛利率
Other income and gain 其他收入及利得
EBITDA 息、稅、折舊、攤銷前利潤(rùn)(EBITDA)
EBITDA margin EBITDA率
EBITA 息、稅、攤銷前利潤(rùn)
EBIT 息稅前利潤(rùn)/營(yíng)業(yè)利潤(rùn)
Operating income(loss) 營(yíng)業(yè)利潤(rùn)/(虧損)
Operating profit 營(yíng)業(yè)利潤(rùn)
Operating margin 營(yíng)業(yè)利潤(rùn)率
EBIT margin EBIT率(營(yíng)業(yè)利潤(rùn)率)
Profit before disposal of investments 出售投資前利潤(rùn)
Operating expenses: 營(yíng)業(yè)費(fèi)用：
Research and development costs (R&D) 研發(fā)費(fèi)用
marketing expensesSelling expenses 銷售費(fèi)用
Cost of revenues 營(yíng)業(yè)成本
Selling Cost 銷售成本
Sales and marketing expenses Selling and marketing expenses 銷售費(fèi)用、或銷售及市場(chǎng)推廣費(fèi)用
Selling and distribution costs 營(yíng)銷費(fèi)用/行銷費(fèi)用
General and administrative expenses 管理費(fèi)用/一般及管理費(fèi)用
Administrative expenses 管理費(fèi)用
Operating income(loss) 營(yíng)業(yè)利潤(rùn)/(虧損)
Profit from operating activities 營(yíng)業(yè)利潤(rùn)/經(jīng)營(yíng)活動(dòng)之利潤(rùn)
Finance costs 財(cái)務(wù)費(fèi)用/財(cái)務(wù)成本
Financial result 財(cái)務(wù)費(fèi)用
Finance income 財(cái)務(wù)收益
Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可轉(zhuǎn)換可贖回優(yōu)先股B相關(guān)衍生負(fù)債公允值變動(dòng)
Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失
Equity loss of affiliates 子公司權(quán)益損失
Government grant income 政府補(bǔ)助
Other (expense) / income 其他收入/(費(fèi)用)
Loss before income taxes 稅前損失
Income before taxes 稅前利潤(rùn)
Profit before tax 稅前利潤(rùn)
Income taxes 所得稅
taxes 稅項(xiàng)
Current Income tax 當(dāng)期所得稅
Deferred Income tax 遞延所得稅
Interest income 利息收入
Interest income net 利息收入凈額
Profit for the period 本期利潤(rùn)
Ordinary income 普通所得、普通收益、通常收入
Comprehensive income 綜合收益、全面收益
Net income 凈利潤(rùn)
Net loss 凈損失
Net Margin 凈利率
Income from continuing operations 持續(xù)經(jīng)營(yíng)收益或連續(xù)經(jīng)營(yíng)部門(mén)營(yíng)業(yè)收益 Income from discontinued operations 非持續(xù)經(jīng)營(yíng)收益或停業(yè)部門(mén)經(jīng)營(yíng)收益 extraordinary gain and loss 特別損益、非常損益
Gain on trading securities 交易證券收益
Net Profit attributable to Equity Holders of the Company 歸屬于本公司股東所有者的凈利潤(rùn)
Net income attributed to shareholders 歸屬于母公司股東的凈利潤(rùn)或股東應(yīng)占溢利(香港譯法)
Profit attributable to shareholders 歸屬于股東所有者(持有者)的利潤(rùn)或股東應(yīng)占溢利(香港譯法)
Minority interests 少數(shù)股東權(quán)益/少數(shù)股東損益
Change in fair value of exchangeable securities 可交換證券公允值變動(dòng)
Other comprehensive income — Foreign currency translation adjustment 其他綜合利潤(rùn)—外匯折算差異
Comprehensive (loss) / income 綜合利潤(rùn)(虧損)
Gain on disposal of assets 處分資產(chǎn)溢價(jià)收入
Loss on disposal of assets 處分資產(chǎn)損失
Asset impairments 資產(chǎn)減值
Gain on sale of assets 出售資產(chǎn)利得
Intersegment eliminations 公司內(nèi)部沖銷
Dividends 股息/股利/分紅
Deferred dividends 延派股利
Net loss per share: 每股虧損
Earnings per share(EPS) 每股收益
Earnings per share attributable to ordinaryequity holders of the parent 歸屬于母公司股東持有者的每股收益
-Basic -基本
-Diluted -稀釋/攤薄(每股收益一般用稀釋，凈資產(chǎn)用攤薄)
Diluted EPS 稀釋每股收益
Basic EPS 基本每股收益
Weighted average number of ordinary shares: 加權(quán)平均股數(shù)：
-Basic -基本
-Diluted -稀釋/攤薄
Derivative financial instruments 衍生金融工具
Borrowings 借貸
Earnings Per Share, excluding the (loss)gain on the derivative component of convertible bonds and exchange difference 扣除可換股債券之衍生工具評(píng)估損益及匯兌損失后每股盈
Historical Cost 歷史成本
Capital expenditures 資本支出
revenues expenditure 收益支出
Equity in earnings of affiliatesequity earnings of affiliates 子公司股權(quán)收益附屬公司股權(quán)收益聯(lián)營(yíng)公司股權(quán)收益
equity in affiliates 附屬公司權(quán)益
Equity Earning 股權(quán)收益、股本盈利
Non-operating income 營(yíng)業(yè)外收入
Income taxes-current 當(dāng)期所得稅或法人稅、住民稅及事業(yè)稅等(日本公司用法) Income taxes-deferred 遞延所得稅或法人稅等調(diào)整項(xiàng)(日本公司用法)
Income (loss) before income taxes and minority interest 所得稅及少數(shù)股東權(quán)益前利潤(rùn)(虧損)
Equity in the income of investees 采權(quán)益法認(rèn)列之投資收益
Equity Compensation 權(quán)益報(bào)酬
Weighted average number of shares outstanding 加權(quán)平均流通股
treasury shares 庫(kù)存股票
Number of shares outstanding at the end of the period 期末流通股數(shù)目
Equity per share, attributable to equity holders of the Parent 歸屬于母公司所有者的每股凈資產(chǎn)
Dividends per share 每股股息、每股分紅
Cash flow from operations (CFFO) 經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量
Weighted average number of common and common equivalent shares outstanding： 加權(quán)平均普通流通股及等同普通流通股
Equity Compensation 權(quán)益報(bào)酬
Weighted Average Diluted Shares 稀釋每股收益加權(quán)平均值
Gain on disposition of discontinued operations 非持續(xù)經(jīng)營(yíng)業(yè)務(wù)處置利得(收益) Loss on disposition of discontinued operations 非持續(xù)經(jīng)營(yíng)業(yè)務(wù)處置損失 participation in profit 分紅
profit participation capital 資本紅利、資本分紅
profit sharing 分紅
Employee Profit Sharing 員工分紅(紅利)
Dividends to shareholders 股東分紅(紅利)
Average basic common shares outstanding 普通股基本平均數(shù)
Average diluted common shares outstanding 普通股稀釋平均數(shù)
Securities litigation expenses, net 證券訴訟凈支出
Intersegment eliminations 部門(mén)間消減
ROA(Return on assets) 資產(chǎn)回報(bào)率/資產(chǎn)收益率
ROE(Return on Equit) 股東回報(bào)率/股本收益率(回報(bào)率)凈資產(chǎn)收益率
Equit ratio 產(chǎn)權(quán)比率
Current ration (times) 流動(dòng)比率
ROCE(Return on Capital Employed) 資本報(bào)酬率(回報(bào)率)或運(yùn)營(yíng)資本回報(bào)率或權(quán)益資本收益率或股權(quán)收益率
RNOA(Return on Net Operating Assets) 凈經(jīng)營(yíng)資產(chǎn)收益率(回報(bào)率) ROI(Return on Investment) 投資回報(bào)率
OA(Operating Assets) 經(jīng)營(yíng)性資產(chǎn)
OL(Operating Liabilites) 經(jīng)營(yíng)性負(fù)債
NBC(Net Borrow Cost) 凈借債費(fèi)用
OI(Operating Income) 經(jīng)營(yíng)收益
NOA(Net Operating Assets) 凈經(jīng)營(yíng)性資產(chǎn)
NFE(Net Financial Earnings) 凈金融收益
NFO(Net Financial Owners) 凈金融負(fù)債
FLEV(Financial leverage) 財(cái)務(wù)杠桿
OLLEV(Operating Liabilites leverage) 經(jīng)營(yíng)負(fù)債杠桿
CSE(Common Stock Equity) 普通股權(quán)益
SPREAD 差價(jià)
RE(Residual Earning) 剩余收益
會(huì)計(jì)英語(yǔ)文章2
二、資產(chǎn)負(fù)債表
balance sheet 資產(chǎn)負(fù)債表
aggregate balance sheet 合并資產(chǎn)負(fù)債表
Assets 資產(chǎn)
Current assets 流動(dòng)資產(chǎn)
Non-current assets 非流動(dòng)資產(chǎn)
Interests in subsidiaries 附屬公司權(quán)益
Cash and cash equivalents 現(xiàn)金及現(xiàn)金等價(jià)物
Hong Kong listed investments, at fair value 于香港上市的投資，以公允價(jià)值列示
Investment deposits 投資存款
Designated loan 委托貸款
Financial assets 金融資產(chǎn)
Pledged deposits 銀行保證金 /抵押存款
Trade accounts receivable 應(yīng)收賬款
Trade and bills receivables 應(yīng)收賬款及應(yīng)收票據(jù)
Inventories 存貨/庫(kù)存
Prepayments and other receivables 預(yù)付款及其他應(yīng)收款
Prepayments, deposits and other receivables 預(yù)付賬款、按金及其它應(yīng)收款 Total current assets 流動(dòng)資產(chǎn)合計(jì)
Tangible assets 有形資產(chǎn)
Intangible assets 無(wú)形資產(chǎn)
Investment properties 投資物業(yè)
Goodwill 商譽(yù)
Other intangible assets 其他無(wú)形資產(chǎn)
Available-for-sale investments 可供出售投資
Prepayments for acquisition of properties 收購(gòu)物業(yè)預(yù)付款項(xiàng)
fair value 公允價(jià)值
Property, plant and equipment 物業(yè)、廠房及設(shè)備或財(cái)產(chǎn)、廠房及設(shè)備或固定資產(chǎn)
Fixed Assets 固定資產(chǎn)
Plant Assets 廠房資產(chǎn)
Lease prepayments 預(yù)付租金
Intangible assets 無(wú)形資產(chǎn)
Deferred tax assets 遞延稅/遞延稅項(xiàng)資產(chǎn)
Total assets 資產(chǎn)合計(jì)
Liabilities 負(fù)債
Current liabilities 流動(dòng)負(fù)債
Short-term bank loans 短期銀行借款
Current maturities of long-term bank loans 一年內(nèi)到期的長(zhǎng)期銀行借款 Accounts and bills payable 應(yīng)付賬款及應(yīng)付票據(jù)
Accrued expenses and other payables 預(yù)提費(fèi)用及其他應(yīng)付款
Total current liabilities 流動(dòng)負(fù)債合計(jì)
Long-term bank loans, less current maturities Deferred income Deferred tax liabilities 長(zhǎng)期銀行借款，減一年內(nèi)到期的長(zhǎng)期銀行貸款
Deferred income 遞延收入
Deferred tax liabilities 遞延稅
Financial Net Debt 凈金融負(fù)債
Total liabilities 負(fù)債合計(jì)
Commitments and contingencies 資本承諾及或有負(fù)債
三、股東權(quán)益
Donated shares 捐贈(zèng)股票
Additional paid-in capital 資本公積
Statutory reserves 法定公積
Retained earnings 未分配利潤(rùn)
Accumulated other comprehensiveincome 累積其他綜合所得
Treasury shares 庫(kù)存股票
Total shareholders’ equity 股東權(quán)益合計(jì)
Equity 股東權(quán)益、所有者權(quán)益、凈資產(chǎn)
Shareholder’s EquityStockholder's EquityOwner's Equity 股東權(quán)益、所有者權(quán)益
Total liabilities and shareholders’ equity 負(fù)債和股東權(quán)益合計(jì)
Capital and reserves attributable to the Company’s equity holders 本公司權(quán)益持有人應(yīng)占資本及儲(chǔ)備
Issued capital 已發(fā)行股本
Share capital 股本
Reserves 儲(chǔ)備
Cash reserves 現(xiàn)金儲(chǔ)備
Inerim dividend 中期股息
Proposed dividend 擬派股息
Proposed special dividend 擬派末期股息
Proposed special dividend 擬派特別股息
Proposed final special dividend 擬派末期特別股息
Convertible bonds 可換股債券
Shareholders’ fund 股東資金
四、現(xiàn)金流量表STATEMENTS OF CASH FLOWS
Cash flow from operating activities 經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流
Net cash provided by / (used in) operating activities 經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~
Net income /loss 凈利潤(rùn)或損失
Adjustments to reconcile net loss to net cash provided by/(used in) operating activities: 凈利潤(rùn)之現(xiàn)金調(diào)整項(xiàng)：
Depreciation and amortization 折舊及攤銷
Addition of bad debt expense 壞賬增加數(shù)/(沖回?cái)?shù))
Provision for obsolete inventories 存貨準(zhǔn)備
Share-based compensation 股票薪酬
Deferred income taxes 遞延所得稅
Exchange loss 匯兌損失
Loss of disposal of property,plant and equipment 處置固定資產(chǎn)損失
Changes in operating assets and liabilities: 經(jīng)營(yíng)資產(chǎn)及負(fù)債的變化
Trade accounts receivable 應(yīng)收賬款
Inventories 存貨
Prepayments and other receivables 預(yù)付款及其他應(yīng)收款
Accounts and bills payable 應(yīng)付賬款及應(yīng)付票據(jù)
Accrued expenses and other payables 預(yù)提費(fèi)用及其他應(yīng)付款
Net cash provided by / (used in) operating activities 經(jīng)營(yíng)活動(dòng)產(chǎn)生/(使用)的現(xiàn)金
Free cash flow 自由現(xiàn)金流
Cash flow from investing activities 投資活動(dòng)產(chǎn)生的現(xiàn)金流
Net cash used in investing activities 投資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~
Purchases of property, plant and equipment 購(gòu)買固定資產(chǎn)
Payment of lease prepayment 支付預(yù)付租金
Purchases of intangible assets 購(gòu)買無(wú)形資產(chǎn)
Proceeds from disposal of property, plant and equipment 處置固定資產(chǎn)所得 Government grants received 政府補(bǔ)助
Equity in the income of investees 采權(quán)益法認(rèn)列之投資收益
Cash flow from financing activities 籌資活動(dòng)產(chǎn)生的現(xiàn)金流
Net cash provided by financing activities 籌資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~
Proceeds from borrowings 借款所得
Repayment of borrowings 還款
Decrease / (increase) in pledged deposits 銀行保證金(增加)/ 減少 Proceeds from issuance of capital stock 股本發(fā)行所得
Net cash provided by financing activities 籌資活動(dòng)產(chǎn)生的現(xiàn)金
Effect of exchange rate changes on cash and cash equivalents 現(xiàn)金及現(xiàn)金等價(jià)物的匯率變更的影響
Net decrease in cash and cash equivalents 現(xiàn)金及現(xiàn)金等價(jià)物的凈(減少)/ 增加
Cash and cash equivalents at the beginning of period 期初現(xiàn)金及現(xiàn)金等價(jià)物 Cash and cash equivalents at the end of period 期末現(xiàn)金及現(xiàn)金等價(jià)物 Investments (incl. financial assets) 金融資產(chǎn)投資
Investments in acquisitions 并購(gòu)?fù)顿Y
Net cash flow 現(xiàn)金流量?jī)纛~