-
。
财务报表各项目中英文对照
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
（
R&D
）
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 in
come
（
loss
）
营业利润
/
（亏损）
Profit from operating
activities
营业利润
/<
/p>
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<
/p>
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
。
1
。
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
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
。
2
。
属于母公司股东持有者的每股收益
-Basic
-
基本
-Diluted
-
稀释
/
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）
。
3
。
Dividends to
shareholders
股东分红（红利）
Average
basic common shares outstanding
普通股基本平均数
Average
diluted common shares outstanding
普通股稀释平均数
Securities litigation expenses,
net
证券诉讼净支出
Intersegment eliminations
部门间消减
ROA
（
Return on
assets
）
资产回报率
/
资产收益率
ROE(Return on Equit)
股东回报率
/
股本收益率
(<
/p>
回报率
)
净资产收益率
< br>
Equit ratio
产权比率
Current
ration (times)
流动比率
ROCE
（
Return on
Capital Employed
）
资本报酬率（回报率）或运营资本回报率或权
益资本收益率或股权收益率
RNOA
（
Return
on Net Operating Assets
）
净经营资产收益率（回报率）
ROI
（
Return on
Investment
）
投资回报率
OA
（
Operating
Assets
）
经营性资产
OL
（
Operating
Liabilites
）
经营性负债
NBC(Net
Borrow Cost)
净借债费用
OI(Operating Income)
经营收益
NOA(Net
Operating Assets)
净经营性资产
NFE(Net
Financial Earnings)
净金融收益
NFO(Net
Financial Owners)
净金融负债
FLEV(Financial leverage)
财务杠杆
OLLEV(Operating Liabilites
leverage)
经营负债杠杆
CSE(Common Stock Equity)
普通股权益
SPREAD
差价
RE(Residual
Earning)
剩余收益
二、资产负债表
balance
sheet
资产负债表
aggregate balance sheet
合并资产负债表
Assets
资产
Current
assets
流动资产
Non-current assets
非流动资产
Interests
in subsidiaries
附属公司权益
Cash and
cash equivalents
现金及现金等价物
Hong
Kong listed investments, at fair value
于香港上市的投资，以公允价值列
示
Investment deposits
投资存款
Designated
loan
委托贷款
Financial assets
金融资产
Pledged
deposits
银行保证金
/
抵押存款
Trade accounts receivable
应收账款
Trade and
bills receivables
应收账款及应收票据
Inventories
存货
/
库存
Prepayments and other
receivables
预付款及其他应收款
Prepayments, deposits and other
receivables
预付账款、按金及其它应收款
。
4
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