會計報表術語中英文對照(編輯修改稿)
2025-07-27 18:20 本頁面
【文章內容簡介】 ge number of mon and mon equivalent shares outstanding：加權平均普通流通股及等同普通流通股Equity Compensation權益報酬Weighted Average Diluted Shares稀釋每股收益加權平均值Gain on disposition of discontinued operations非持續(xù)經營業(yè)務處置利得（收益）Loss on disposition of discontinued operations非持續(xù)經營業(yè)務處置損失participation in profit 分紅profit participation capital資本紅利、資本分紅profit sharing分紅Employee Profit Sharing員工分紅（紅利）Dividends to shareholders股東分紅（紅利）Average basic mon shares outstanding普通股基本平均數(shù)Average diluted mon shares outstanding普通股稀釋平均數(shù)Securities litigation expenses, net證券訴訟凈支出Intersegment eliminations 部門間消減ROA（Return on assets）資產回報率/資產收益率ROE(Return on Equit)股東回報率/股本收益率(回報率)凈資產收益率Equit ratio產權比率Current ration (times)流動比率ROCE（Return on Capital Employed）資本報酬率（回報率）或運營資本回報率或權益資本收益率或股權收益率RNOA（Return on Net Operating Assets）凈經營資產收益率（回報率）ROI（Return on Investment）投資回報率OA（Operating Assets）經營性資產OL（Operating Liabilites）經營性負債NBC(Net Borrow Cost)凈借債費用OI(Operating Ine)經營收益NOA(Net Operating Assets)凈經營性資產NFE(Net Financial Earnings)凈金融收益NFO(Net Financial Owners)凈金融負債FLEV(Financial leverage)財務杠桿OLLEV(Operating Liabilites leverage)經營負債杠桿CSE(Common Stock Equity)普通股權益SPREAD差價RE(Residual Earning)剩余收益二、資產負債表balance sheet 資產負債表aggregate balance sheet 合并資產負債表Assets 資產Current assets 流動資產Noncurrent assets非流動資產Interests in subsidiaries附屬公司權益Cash and cash equivalents 現(xiàn)金及現(xiàn)金等價物Hong Kong listed investments, at fair value 于香港上市的投資，以公允價值列示Investment deposits 投資存款Designated loan 委托貸款Financial assets金融資產Pledged deposits 銀行保證金 /抵押存款Trade accounts receivable應收賬款Trade and bills receivables應收賬款及應收票據(jù)Inventories 存貨/庫存Prepayments and other receivables 預付款及其他應收款Prepayments, deposits and other receivables預付賬款、按金及其它應收款Total current assets 流動資產合計Tangible assets有形資產Intangible assets無形資產Investment properties 投資
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