国际企业-会计术语-中英文对照

/

（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东 应占

溢利（香港译法）

Profit attributable to shareholders

归属于股东所有者

（持有者）

的利润或股东应

占溢利（香港译 法）

Minority interests

少数股东权益

/

少数股东损益

Change in fair value of exchangeable securities

可交换证券公允值变动

Other comprehensive income

—

Foreign currency translation adjustment

其

他综合利润

—

外汇折算差异

< br>

Comprehensive (loss) / income

综合利润

(

亏损

)

Gain on disposal of assets

处分资产溢价收入

Loss on disposal of assets

处分资产损失

Asset impairments

资产减值

Gain on sale of assets

出售资产利得

Intersegment eliminations

公司内部冲销

Dividends

股息

/

股利

/

分红

Deferred dividends

延派股利

Net loss per share:

每股亏损

Earnings per share

（

EPS

）

每股收益

Earnings per share attributable to ordinaryequity holders of the parent

归属于

母公司股东持有者的每股收益

-Basic

-

基本

2

-Diluted

-

/

摊薄（每股收益一般用稀释，净资产用摊薄 ）

Diluted EPS

稀释每股收益

Basic EPS

基本每股收益

Weighted average number of ordinary shares:

加权平均股数：

-Basic

-

基本

-Diluted

-

稀释

/

摊薄

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

扣除可换股债券之衍生工具评估损

益及汇兑损失后每股盈

Historical Cost

历史成本

Capital expenditures

资本支出

revenues expenditure

收益支出

Equity in earnings of affiliatesequity earnings of affiliates

子公司股权收益附属

公司股权收益联营 公司股权收益

equity in affiliates

附属公司权益

Equity Earning

股权收益、股本盈利

Non- operating income

营业外收入

Income taxes-current

当期所得税或法 人税

、

住民税及事业税等

（日本公司用 法）

Income taxes-deferred

递延所得税或法人税等调整项（日本公司用法）

Income (loss) before income taxes and minority interest

所得税及少数股东权

益前利润（亏损）

Equity in the income of investees

采权益法认列之投资收益

Equity Compensation

权益报酬

Weighted average number of shares outstanding

加权平均流通股

treasury shares

库存股票

Number of shares outstanding at the end of the period

期末流通股数目

Equity per share, attributable to equity holders of the Parent

归属于母公司所有

者的每股净资产

Dividends per share

每股股息、每股分红

Cash flow from operations

（

CFFO

）

经营活动产生的现金流量

Weighted

average

number

of

common

and

common

equivalent

shares

outstanding

：

加权平均普通流通股及等同普通流通股

Equity Compensation

权益报酬

Weighted Average Diluted Shares

稀释每股收益加权平均值

Gain on disposition of discontinued operations

非持续经营业务处置利得

（收益）

Loss on disposition of discontinued operations

非持续经营业务处置损失

participation in profit

分红

profit participation capital

资本红利、资本分红

profit sharing

分红

Employee Profit Sharing

员工分红（红利）

Dividends to shareholders

股东分红（红利）

Average basic common shares outstanding

普通股基本平均数

3