會(huì)計(jì)報(bào)表術(shù)語(yǔ)中英文對(duì)照-文庫(kù)吧資料
2025-07-06 18:20本頁(yè)面
【正文】 sets收購(gòu)物業(yè)預(yù)付款項(xiàng)fair value其他無(wú)形資產(chǎn)Availableforsale investments 投資物業(yè)Goodwill 有形資產(chǎn)Intangible assets預(yù)付賬款、按金及其它應(yīng)收款Total current assets 存貨/庫(kù)存Prepayments and other receivables 應(yīng)收賬款Trade and bills receivables金融資產(chǎn)Pledged deposits 投資存款Designated loan 現(xiàn)金及現(xiàn)金等價(jià)物Hong Kong listed investments, at fair value 非流動(dòng)資產(chǎn)Interests in subsidiaries資產(chǎn)Current assets 剩余收益二、資產(chǎn)負(fù)債表balance sheet 普通股權(quán)益SPREAD財(cái)務(wù)杠桿OLLEV(Operating Liabilites leverage)凈金融收益NFO(Net Financial Owners)經(jīng)營(yíng)收益NOA(Net Operating Assets)經(jīng)營(yíng)性負(fù)債NBC(Net Borrow Cost)投資回報(bào)率OA（Operating Assets）資本報(bào)酬率（回報(bào)率）或運(yùn)營(yíng)資本回報(bào)率或權(quán)益資本收益率或股權(quán)收益率RNOA（Return on Net Operating Assets）產(chǎn)權(quán)比率Current ration (times)資產(chǎn)回報(bào)率/資產(chǎn)收益率ROE(Return on Equit)證券訴訟凈支出Intersegment eliminations 普通股基本平均數(shù)Average diluted mon shares outstanding員工分紅（紅利）Dividends to shareholders資本紅利、資本分紅profit sharing非持續(xù)經(jīng)營(yíng)業(yè)務(wù)處置損失participation in profit 稀釋每股收益加權(quán)平均值Gain on disposition of discontinued operations加權(quán)平均普通流通股及等同普通流通股Equity Compensation每股股息、每股分紅Cash flow from operations （CFFO）期末流通股數(shù)目Equity per share, attributable to equity holders of the Parent加權(quán)平均流通股treasury shares采權(quán)益法認(rèn)列之投資收益Equity Compensation遞延所得稅或法人稅等調(diào)整項(xiàng)（日本公司用法）Ine (loss) before ine taxes and minority interest營(yíng)業(yè)外收入Ine taxescurrent附屬公司權(quán)益Equity Earning 收益支出Equity in earnings of affiliatesequity earnings of affiliates歷史成本Capital expenditures借貸Earnings Per Share, excluding the (loss)gain on the derivative ponent of convertible bonds and exchange difference稀釋/攤薄Derivative financial instruments 加權(quán)平均股數(shù)：Basic 稀釋每股收益Basic EPS基本Diluted 每股收益Earnings per share attributable to ordinaryequity holders of the parent延派股利Net loss per share: 公司內(nèi)部沖銷(xiāo)Dividends資產(chǎn)減值Gain on sale of assets處分資產(chǎn)溢價(jià)收入Loss on disposal of assets其他綜合利潤(rùn)—外匯折算差異Comprehensive (loss) / ine 少數(shù)股東權(quán)益/少數(shù)股東損益Change in fair value of exchangeable securities歸屬于母公司股東的凈利潤(rùn)或股東應(yīng)占溢利（香港譯
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