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會計英語文章

時間: 韋彥867 分享

會計英語文章

  會計英語作為一種國際商業(yè)語言,其重要性日益顯現(xiàn)。下面是學習啦小編帶來的,歡迎閱讀!

  會計英語文章1

  一、損益表INCOME STATEMENT

  Aggregate income statement 合并損益表

  Operating Results 經(jīng)營業(yè)績

  FINANCIAL HIGHLIGHTS 財務摘要

  Gross revenues 總收入/毛收入

  Net revenues 銷售收入/凈收入

  Sales 銷售額

  Turnover 營業(yè)額

  Cost of revenues 銷售成本

  Gross profit 毛利潤

  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(EBITDA)

  EBITDA margin EBITDA率

  EBITA 息、稅、攤銷前利潤

  EBIT 息稅前利潤/營業(yè)利潤

  Operating income(loss) 營業(yè)利潤/(虧損)

  Operating profit 營業(yè)利潤

  Operating margin 營業(yè)利潤率

  EBIT margin EBIT率(營業(yè)利潤率)

  Profit before disposal of investments 出售投資前利潤

  Operating expenses: 營業(yè)費用:

  Research and development costs (R&D) 研發(fā)費用

  marketing expensesSelling expenses 銷售費用

  Cost of revenues 營業(yè)成本

  Selling Cost 銷售成本

  Sales and marketing expenses Selling and marketing expenses 銷售費用、或銷售及市場推廣費用

  Selling and distribution costs 營銷費用/行銷費用

  General and administrative expenses 管理費用/一般及管理費用

  Administrative expenses 管理費用

  Operating income(loss) 營業(yè)利潤/(虧損)

  Profit from operating activities 營業(yè)利潤/經(jīng)營活動之利潤

  Finance costs 財務費用/財務成本

  Financial result 財務費用

  Finance income 財務收益

  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相關衍生負債公允值變動

  Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失

  Equity loss of affiliates 子公司權益損失

  Government grant income 政府補助

  Other (expense) / income 其他收入/(費用)

  Loss before income taxes 稅前損失

  Income before taxes 稅前利潤

  Profit before tax 稅前利潤

  Income taxes 所得稅

  taxes 稅項

  Current Income tax 當期所得稅

  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

  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

  Net loss 凈損失

  Net Margin 凈利率

  Income from continuing operations 持續(xù)經(jīng)營收益或連續(xù)經(jīng)營部門營業(yè)收益 Income from discontinued operations 非持續(xù)經(jīng)營收益或停業(yè)部門經(jīng)營收益 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

  Net income attributed to shareholders 歸屬于母公司股東的凈利潤或股東應占溢利(香港譯法)

  Profit attributable to shareholders 歸屬于股東所有者(持有者)的利潤或股東應占溢利(香港譯法)

  Minority interests 少數(shù)股東權益/少數(shù)股東損益

  Change in fair value of exchangeable securities 可交換證券公允值變動

  Other comprehensive income — Foreign currency translation adjustment 其他綜合利潤—外匯折算差異

  Comprehensive (loss) / income 綜合利潤(虧損)

  Gain on disposal of assets 處分資產(chǎn)溢價收入

  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 子公司股權收益附屬公司股權收益聯(lián)營公司股權收益

  equity in affiliates 附屬公司權益

  Equity Earning 股權收益、股本盈利

  Non-operating income 營業(yè)外收入

  Income taxes-current 當期所得稅或法人稅、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(日本公司用法)

  Income (loss) before income taxes and minority interest 所得稅及少數(shù)股東權益前利潤(虧損)

  Equity in the income of investees 采權益法認列之投資收益

  Equity Compensation 權益報酬

  Weighted average number of shares outstanding 加權平均流通股

  treasury shares 庫存股票

  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)營活動產(chǎn)生的現(xiàn)金流量

  Weighted average number of common and common equivalent shares outstanding: 加權平均普通流通股及等同普通流通股

  Equity Compensation 權益報酬

  Weighted Average Diluted Shares 稀釋每股收益加權平均值

  Gain on disposition of discontinued operations 非持續(xù)經(jīng)營業(yè)務處置利得(收益) Loss on disposition of discontinued operations 非持續(xù)經(jīng)營業(yè)務處置損失 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 部門間消減

  ROA(Return on assets) 資產(chǎn)回報率/資產(chǎn)收益率

  ROE(Return on Equit) 股東回報率/股本收益率(回報率)凈資產(chǎn)收益率

  Equit ratio 產(chǎn)權比率

  Current ration (times) 流動比率

  ROCE(Return on Capital Employed) 資本報酬率(回報率)或運營資本回報率或權益資本收益率或股權收益率

  RNOA(Return on Net Operating Assets) 凈經(jīng)營資產(chǎn)收益率(回報率) ROI(Return on Investment) 投資回報率

  OA(Operating Assets) 經(jīng)營性資產(chǎn)

  OL(Operating Liabilites) 經(jīng)營性負債

  NBC(Net Borrow Cost) 凈借債費用

  OI(Operating Income) 經(jīng)營收益

  NOA(Net Operating Assets) 凈經(jīng)營性資產(chǎn)

  NFE(Net Financial Earnings) 凈金融收益

  NFO(Net Financial Owners) 凈金融負債

  FLEV(Financial leverage) 財務杠桿

  OLLEV(Operating Liabilites leverage) 經(jīng)營負債杠桿

  CSE(Common Stock Equity) 普通股權益

  SPREAD 差價

  RE(Residual Earning) 剩余收益

  會計英語文章2

  二、資產(chǎn)負債表

  balance sheet 資產(chǎn)負債表

  aggregate balance sheet 合并資產(chǎn)負債表

  Assets 資產(chǎn)

  Current assets 流動資產(chǎn)

  Non-current assets 非流動資產(chǎn)

  Interests in subsidiaries 附屬公司權益

  Cash and cash equivalents 現(xiàn)金及現(xiàn)金等價物

  Hong Kong listed investments, at fair value 于香港上市的投資,以公允價值列示

  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 應收賬款

  Trade and bills receivables 應收賬款及應收票據(jù)

  Inventories 存貨/庫存

  Prepayments and other receivables 預付款及其他應收款

  Prepayments, deposits and other receivables 預付賬款、按金及其它應收款 Total current assets 流動資產(chǎn)合計

  Tangible assets 有形資產(chǎn)

  Intangible assets 無形資產(chǎn)

  Investment properties 投資物業(yè)

  Goodwill 商譽

  Other intangible assets 其他無形資產(chǎn)

  Available-for-sale investments 可供出售投資

  Prepayments for acquisition of properties 收購物業(yè)預付款項

  fair value 公允價值

  Property, plant and equipment 物業(yè)、廠房及設備或財產(chǎn)、廠房及設備或固定資產(chǎn)

  Fixed Assets 固定資產(chǎn)

  Plant Assets 廠房資產(chǎn)

  Lease prepayments 預付租金

  Intangible assets 無形資產(chǎn)

  Deferred tax assets 遞延稅/遞延稅項資產(chǎn)

  Total assets 資產(chǎn)合計

  Liabilities 負債

  Current liabilities 流動負債

  Short-term bank loans 短期銀行借款

  Current maturities of long-term bank loans 一年內(nèi)到期的長期銀行借款 Accounts and bills payable 應付賬款及應付票據(jù)

  Accrued expenses and other payables 預提費用及其他應付款

  Total current liabilities 流動負債合計

  Long-term bank loans, less current maturities Deferred income Deferred tax liabilities 長期銀行借款,減一年內(nèi)到期的長期銀行貸款

  Deferred income 遞延收入

  Deferred tax liabilities 遞延稅

  Financial Net Debt 凈金融負債

  Total liabilities 負債合計

  Commitments and contingencies 資本承諾及或有負債

  三、股東權益

  Donated shares 捐贈股票

  Additional paid-in capital 資本公積

  Statutory reserves 法定公積

  Retained earnings 未分配利潤

  Accumulated other comprehensiveincome 累積其他綜合所得

  Treasury shares 庫存股票

  Total shareholders’ equity 股東權益合計

  Equity 股東權益、所有者權益、凈資產(chǎn)

  Shareholder’s EquityStockholder's EquityOwner's Equity 股東權益、所有者權益

  Total liabilities and shareholders’ equity 負債和股東權益合計

  Capital and reserves attributable to the Company’s equity holders 本公司權益持有人應占資本及儲備

  Issued capital 已發(fā)行股本

  Share capital 股本

  Reserves 儲備

  Cash reserves 現(xiàn)金儲備

  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)營活動產(chǎn)生的現(xiàn)金流

  Net cash provided by / (used in) operating activities 經(jīng)營活動產(chǎn)生的現(xiàn)金流量凈額

  Net income /loss 凈利潤或損失

  Adjustments to reconcile net loss to net cash provided by/(used in) operating activities: 凈利潤之現(xiàn)金調(diào)整項:

  Depreciation and amortization 折舊及攤銷

  Addition of bad debt expense 壞賬增加數(shù)/(沖回數(shù))

  Provision for obsolete inventories 存貨準備

  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)營資產(chǎn)及負債的變化

  Trade accounts receivable 應收賬款

  Inventories 存貨

  Prepayments and other receivables 預付款及其他應收款

  Accounts and bills payable 應付賬款及應付票據(jù)

  Accrued expenses and other payables 預提費用及其他應付款

  Net cash provided by / (used in) operating activities 經(jīng)營活動產(chǎn)生/(使用)的現(xiàn)金

  Free cash flow 自由現(xiàn)金流

  Cash flow from investing activities 投資活動產(chǎn)生的現(xiàn)金流

  Net cash used in investing activities 投資活動產(chǎn)生的現(xiàn)金流量凈額

  Purchases of property, plant and equipment 購買固定資產(chǎn)

  Payment of lease prepayment 支付預付租金

  Purchases of intangible assets 購買無形資產(chǎn)

  Proceeds from disposal of property, plant and equipment 處置固定資產(chǎn)所得 Government grants received 政府補助

  Equity in the income of investees 采權益法認列之投資收益

  Cash flow from financing activities 籌資活動產(chǎn)生的現(xiàn)金流

  Net cash provided by financing activities 籌資活動產(chǎn)生的現(xiàn)金流量凈額

  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)金等價物 Cash and cash equivalents at the end of period 期末現(xiàn)金及現(xiàn)金等價物 Investments (incl. financial assets) 金融資產(chǎn)投資

  Investments in acquisitions 并購投資

  Net cash flow 現(xiàn)金流量凈額

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