财务词汇中英对照

财务词汇以及其他金融词汇INCOMESTATEMENT损益表balancesheet资产负债表Revenue收入Disbursement支出Grossrevenues总收入/毛收入Netrevenues销售收入/净收入Non-operatingincome营业外收入Sales销售额Turnover营业额Operatingexpenses销售（营业）成本Operatingincome（loss）营业利润/（亏损）Operatingprofit营业利润Operatingmargin营业利润率/营业毛利EBITmarginEBIT率（营业利润率）Grossprofit毛利润Grossmargin毛利率Otherincomeandgain其他收入及利得Other(expense)/income其他收入/（费用）Ordinaryincome普通所得、普通收益、通常收入Operatingexpenses营业费用Profitfromoperatingactivities营业利润/经营活动之利润Researchanddevelopmentcosts（R&D）研发费用SellingCost销售成本costofsales销售成本productioncost生产成本productcost产品成本Netoperatingrevenue销售（营业）收入净额Sellinganddistributioncosts营销费用/行销费用selling、generalandadministrativeexpenses销售及一般管理费用administrativeaccounting行政管理会计administrativebudget行政管理预算administrativeexpense行政管理费用departmentalbudget部门预算flexiblebudget弹性预算developmentcost开发成本salarybonus、Employeebenefits、Employeelaboruniondues、Employeeeducationexpenses工资薪金职工福利费、职工工会经费、职工教育经费Employeecompensation职工薪酬Entertainmentexpenses业务招待费Advertisingexpenditure广告支出Auditing,consultingandlitigationexpenses审计、咨询、诉讼费Travellingexpenses差旅费Conferenceexpenses会议费Includingentertainmentexpenses交际应酬费Salaryandwelfarefundexpense工资、福利费Rentalexpense租金支出Royaltyfee特许权使用费Interestexpense利息支出manufacturingoverhead制造费用overhead制造费用overheadcost制造费用burden制造费用overheadabsorptionrate制造费用分配率fixedoverhead固定制造费用FixedAssets固定资产fixedassetturnover固定资产周转率fixedcost固定成本Depreciationoffixedassets固定资产折旧Depreciationexpense折旧费depreciation折旧Depreciationandamortization折旧及摊销distributioncost摊销成本Intangibleassets无形资产Otherintangibleassets其他无形资产Goodwill商誉Tangibleassets有形资产Available-for-saleinvestments可供出售投资Property,plantandequipment物业、厂房及设备或财产、厂房及设备或固定资产Investmentproperties投资物业PlantAssets厂房资产Leaseprepayments预付租金accountspayable应付账款accountsreceivable应收账款Tradeaccountsreceivable应收账款Tradeandbillsreceivables应收账款及应收票据Accountsandbillspayable应付账款及应付票据billpayable应付票据billreceivable应收票据accountsreceivableagingschedule应收账款账龄分析表accountsreceivableassigned已转让应收账款accountsreceivablecollectionperiod应收账款收款期accountsreceivablefinancing应收账款筹资,应收账款融资accountsreceivablemanagement应收账款管理accountsreceivableturnover应收账款周转率,应收账款周转次数Inventories存货/库存Prepaymentsandotherreceivables预付款及其他应收款Accruedexpensesandotherpayables预提费用及其他应付款prepayments预付款项Prepayments,depositsandotherreceivables预付账款、按金及其它应收款budgetarycontrol预算控制budgetedcapacity预算生产能力Totalcurrentassets流动资产合计Taxrate税率Incometaxes所得税Salestax销售税金及附加Incomebeforetaxes税前利润Profitbeforetax税前利润TaxableIncome应纳税所得额Incometaxpayable应缴所得税额Companyincometaxpayable应纳企业所得税额Localincometaxpayable应纳地方所得税额Lossbeforeincometaxes税前损失taxes税项CurrentIncometax当期所得税DeferredIncometax递延所得税Deferredtaxliabilities递延税deferredtaxation递延税款addedvaluetax增值税additionaltax附加税VATonsales销项税额VATonpurchase进项税额VATRefundforexportedgoods出口退税AmounttransferredoutfromVATonpurchase进项税额转出数TransferoutoverpaidVAT转出多交增值税VATPaid已交税金Taxreducedandexempted减免税款TransferoutunpaidVAT转出未交增值税Amountnotdeductedatendofperiod（representedbya-sign）期末未抵扣数（用-号反映）VATunpaid未交增值税Financecosts财务费用/财务成本Financialresult财务费用Financeincome财务收益Interestincome利息收入Interestincomenet利息收入净额Additionalpaid-incapital资本公积Statutoryreserves法定公积/法定准备金Retainedearnings未分配利润capitalgain资本收益capitalsurplus资本盈余capitalturnover资本周转率contingentliabilities或有负债Netincome净利润Netloss净损失NetMargin净利率OI(OperatingIncome)经营收益OA（OperatingAssets）经营性资产flowoffundsstatement资金流量表Netcashflow现金流量净额netrealizablevalue可变现净值FairValue公允价值netassets净资产netbookvalue净帐面价值netliquidfunds净可变现资金NetProfitMarginonSales/Netprofitmargin销售净利率netpresentvalue(NPV)净现值netprofit净利润netrealizablevalue可变现净值networth资产净值EBITDA息、税、折旧、摊销前利润（EBITDA）EBITDAmarginEBITDA率EBITA息、税、摊销前利润EBIT息税前利润/营业利润OperatingResults经营业绩FinancialHighlights财务摘要aggregatebalancesheet合并资产负债表HongKonglistedinvestments,atfairvalue于香港上市的投资，以公允价值列示Investmentdeposits投资存款Designatedloan委托贷款Financialassets金融资产Pledgeddeposits银行保证金/抵押存款accountsreceivablediscounted已贴现应收账款Prepaymentsforacquisitionofproperties收购物业预付款项fairvalue公允价值现金流量表STATEMENTSOFCASHFLOWS/CashflowstatementsCashflowfromoperatingactivities经营活动产生的现金流Netcashprovidedby/(usedin)operatingactivities经营活动产生的现金流量净额Netincome/loss净利润或损失Adjustmentstoreconcilenetlosstonetcashprovidedby/(usedin)operatingactivities:净利润之现金调整项：Additionofbaddebtexpense坏账增加数/（冲回数）Provisionforobsoleteinventories存货准备Share-basedcompensation股票薪酬Exchangeloss汇兑损失Lossofdisposalofproperty,plantandequipment处置固定资产损失Changesinoperatingassetsandliabilities:经营资产及负债的变化Netcashprovidedby/(usedin)operatingactivities经营活动产生/（使用）的现金Freecashflow自由现金流Cashflowfrominvestingactivities投资活动产生的现金流Netcashusedininvestingactivities投资活动产生的现金流量净额Purchasesofproperty,plantandequipment购买固定资产Paymentofleaseprepayment支付预付租金Purchasesofintangibleassets购买无形资产Proceedsfromdisposalofproperty,plantandequipment处置固定资产所得Governmentgrantsreceived政府补助Equityintheincomeofinvestees采权益法认列之投资收益Cashflowfromfinancingactivities筹资活动产生的现金流Netcashprovidedbyfinancingactivities筹资活动产生的现金流量净额Proceedsfromborrowings借款所得Repaymentofborrowings还款Decrease/(increase)inpledgeddeposits银行保证金（增加）/减少Proceedsfromissuanceofcapitalstock股本发行所得Netcashprovidedbyfinancingactivities筹资活动产生的现金Effectofe