會計報表術(shù)語中英文對照-全文預(yù)覽
【正文】 應(yīng)收賬款Trade and bills receivables投資存款Designated loan 非流動資產(chǎn)Interests in subsidiaries普通股權(quán)益SPREAD凈金融收益NFO(Net Financial Owners)經(jīng)營性負(fù)債NBC(Net Borrow Cost)資本報酬率（回報率）或運營資本回報率或權(quán)益資本收益率或股權(quán)收益率RNOA（Return on Net Operating Assets）資產(chǎn)回報率/資產(chǎn)收益率ROE(Return on Equit)普通股基本平均數(shù)Average diluted mon shares outstanding資本紅利、資本分紅profit sharing稀釋每股收益加權(quán)平均值Gain on disposition of discontinued operations每股股息、每股分紅Cash flow from operations （CFFO）加權(quán)平均流通股treasury shares遞延所得稅或法人稅等調(diào)整項（日本公司用法）Ine (loss) before ine taxes and minority interest附屬公司權(quán)益Equity Earning 歷史成本Capital expenditures稀釋/攤薄Derivative financial instruments 稀釋每股收益Basic EPS每股收益Earnings per share attributable to ordinaryequity holders of the parent公司內(nèi)部沖銷Dividends處分資產(chǎn)溢價收入Loss on disposal of assets少數(shù)股東權(quán)益/少數(shù)股東損益Change in fair value of exchangeable securities交易證券收益Net Profit attributable to Equity Holders of the Company凈利率Ine from continuing operations普通所得、普通收益、通常收入Comprehensive ine遞延所得稅Interest ine稅前利潤Ine taxes 政府補(bǔ)助Other (expense) / ine 財務(wù)收益Change in fair value of derivative liability associated with Series B convertible redeemable preference shares營業(yè)利潤/（虧損）Profit from operating activities營銷費用/行銷費用General and administrative expenses 銷售費用Cost of revenues出售投資前利潤Operating expenses:營業(yè)利潤/（虧損）Operating profit息、稅、折舊、攤銷前利潤（EBITDA）EBITDA margin銷售成本Gross profit 總收入/毛收入Net revenues . .. . ..會計報表術(shù)語中英文對照一、損益表INCOME STATEMENTAggregate ine statement財務(wù)摘要Gross revenues營業(yè)額Cost of revenues 其他收入及利得EBITDA息稅前利潤/營業(yè)利潤Operating ine（loss）EBIT率（營業(yè)利潤率）Profit before disposal of investments研發(fā)費用marketing expensesSelling expenses銷售費用、或銷售及市場推廣費用Selling and distribution costsOperating ine（loss）財務(wù)費用Finance ine子公司權(quán)益損失Government grant ine 稅前利潤Profit before tax當(dāng)期所得稅Deferred Ine
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