會(huì)計(jì)報(bào)表術(shù)語中英文對(duì)照(已修改)
2025-07-12 18:20 本頁面
【正文】 . .. . ..會(huì)計(jì)報(bào)表術(shù)語中英文對(duì)照一、損益表INCOME STATEMENTAggregate ine statement合并損益表Operating Results經(jīng)營業(yè)績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營業(yè)額Cost of revenues 銷售成本Gross profit 毛利潤Gross margin毛利率Other ine and gain其他收入及利得EBITDA息、稅、折舊、攤銷前利潤（EBITDA）EBITDA marginEBITDA率EBITA息、稅、攤銷前利潤EBIT息稅前利潤/營業(yè)利潤Operating ine（loss）營業(yè)利潤/（虧損）Operating profit營業(yè)利潤Operating margin營業(yè)利潤率EBIT marginEBIT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(fèi)用：Research and development costs （Ramp。D）研發(fā)費(fèi)用marketing expensesSelling expenses銷售費(fèi)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(fèi)用、或銷售及市場推廣費(fèi)用Selling and distribution costs營銷費(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 ine（loss）營業(yè)利潤/（虧損）Profit from operating activities營業(yè)利潤/經(jīng)營活動(dòng)之利潤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 ine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 ponent 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 ine 政府補(bǔ)助Other (expense) / ine 其他收入/（費(fèi)用）Loss before ine taxes 稅前損失Ine before taxes稅前利潤Profit before tax稅前利潤Ine taxes 所得稅taxes稅項(xiàng)Current Ine tax當(dāng)期所得稅Deferred Ine tax遞延所得稅Interest ine利息收入Interest ine net利息收入凈額Profit for the period本期利潤Ordinary ine普通所得、普通收益、通常收入Comprehensive ine綜合收益、全面收益Net ine 凈利潤Net loss凈損失Net Margin凈利率Ine 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Ine 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 securities16
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