會計報表術(shù)語中英文對照(編輯修改稿)
2024-07-27 18:20 本頁面
【文章內(nèi)容簡介】 ge number of mon and mon equivalent shares outstanding：加權(quán)平均普通流通股及等同普通流通股Equity Compensation權(quán)益報酬Weighted Average Diluted Shares稀釋每股收益加權(quán)平均值Gain on disposition of discontinued operations非持續(xù)經(jīng)營業(yè)務(wù)處置利得（收益）Loss on disposition of discontinued operations非持續(xù)經(jīng)營業(yè)務(wù)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(chǎn)回報率/資產(chǎn)收益率ROE(Return on Equit)股東回報率/股本收益率(回報率)凈資產(chǎn)收益率Equit ratio產(chǎn)權(quán)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(quán)益資本收益率或股權(quán)收益率RNOA（Return on Net Operating Assets）凈經(jīng)營資產(chǎn)收益率（回報率）ROI（Return on Investment）投資回報率OA（Operating Assets）經(jīng)營性資產(chǎn)OL（Operating Liabilites）經(jīng)營性負(fù)債NBC(Net Borrow Cost)凈借債費用OI(Operating Ine)經(jīng)營收益NOA(Net Operating Assets)凈經(jīng)營性資產(chǎn)NFE(Net Financial Earnings)凈金融收益NFO(Net Financial Owners)凈金融負(fù)債FLEV(Financial leverage)財務(wù)杠桿OLLEV(Operating Liabilites leverage)經(jīng)營負(fù)債杠桿CSE(Common Stock Equity)普通股權(quán)益SPREAD差價RE(Residual Earning)剩余收益二、資產(chǎn)負(fù)債表balance sheet 資產(chǎn)負(fù)債表aggregate balance sheet 合并資產(chǎn)負(fù)債表Assets 資產(chǎn)Current assets 流動資產(chǎn)Noncurrent assets非流動資產(chǎn)Interests in subsidiaries附屬公司權(quán)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(chǎn)Pledged deposits 銀行保證金 /抵押存款Trade accounts receivable應(yīng)收賬款Trade and bills receivables應(yīng)收賬款及應(yīng)收票據(jù)Inventories 存貨/庫存Prepayments and other receivables 預(yù)付款及其他應(yīng)收款Prepayments, deposits and other receivables預(yù)付賬款、按金及其它應(yīng)收款Total current assets 流動資產(chǎn)合計Tangible assets有形資產(chǎn)Intangible assets無形資產(chǎn)Investment properties 投資
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