财务词汇以及其他金融词汇
INCOME STATEMENT损益表
balance sheet 资产负债表
Revenue 收入
Disbursement 支出
Gross revenues 总收入/毛收入
Net revenues 销售收入/净收入
Non-operating income 营业外收入
Sales  销售额
Turnover  营业额
Operating expenses 销售（营业）成本
Operating income（loss）营业利润/（亏损）
Operating profit 营业利润
Operating margin 营业利润率/营业毛利
EBIT margin EBIT率（营业利润率）
Gross profit 毛利润
Gross margin 毛利率
Other income and gain 其他收入及利得
Other (expense) / income 其他收入/（费用）
Ordinary income 普通所得、普通收益、通常收入
Operating expenses 营业费用
Profit from operating activities 营业利润/经营活动之利润
Research and development costs （R&D）研发费用
Selling Cost 销售成本
cost of sales    销售成本
production cost    生产成本
product cost    产品成本
Net operating revenue 销售（营业）收入净额
Selling and distribution costs 营销费用/行销费用
selling、general and administrative expenses 销售及一般管理费用
administrative accounting 行政管理会计
administrative budget 行政管理预算
administrative expense行政管理费用
departmental budget    部门预算
flexible budget    弹性预算
development cost    开发成本
salary bonus、Employee benefits、Employee labor union dues、Employee education expenses
工资薪金职工福利费、职工工会经费、职工教育经费
Employee compensation 职工薪酬
Entertainment expenses 业务招待费
Advertising expenditure 广告支出
Auditing, consulting and litigation expenses 审计、咨询、诉讼费
Travelling expenses 差旅费
Conference expenses 会议费
Including entertainment expenses交际应酬费
Salary and welfare fund expense 工资、福利费
Rental expense 租金支出
Royalty fee 特许权使用费
Interest expense 利息支出
manufacturing overhead 制造费用
overhead    制造费用
overhead cost    制造费用
burden    制造费用
overhead absorption rate    制造费用分配率
fixed overhead    固定制造费用
Fixed Assets 固定资产
fixed asset turnover    固定资产周转率
fixed cost    固定成本
Depreciation of fixed assets 固定资产折旧
Depreciation expense 折旧费
depreciation    折旧
Depreciation and amortization 折旧及摊销
distribution cost    摊销成本
Intangible assets 无形资产
Other intangible assets 其他无形资产
Goodwill 商誉
Tangible assets 有形资产
Available-for-sale investments 可供出售投资
Property, plant and equipment 物业、厂房及设备或财产、厂房及设备或固定资产Investment properties 投资物业
Plant Assets 厂房资产
Lease prepayments 预付租金
accounts payable 应付账款
accounts receivable 应收账款
Trade accounts receivable 应收账款
Trade and bills receivables 应收账款及应收票据
Accounts and bills payable 应付账款及应付票据
bill payable    应付票据
bill receivable    应收票据
accounts receivable aging schedule 应收账款账龄分析表
accounts receivable assigned 已转让应收账款
accounts receivable collection period应收账款收款期
accounts receivable financing 应收账款筹资，应收账款融资
accounts receivable management 应收账款管理
accounts receivable turnover 应收账款周转率，应收账款周转次数
Inventories 存货/库存
Prepayments and other receivables 预付款及其他应收款
Accrued expenses and other payables 预提费用及其他应付款
prepayments    预付款项
Prepayments, deposits and other receivables 预付账款、按金及其它应收款
budgetary control    预算控制
budgeted capacity    预算生产能力
Total current assets 流动资产合计
Tax rate 税率
Income taxes 所得税
Sales tax 销售税金及附加
Income before taxes 税前利润
Profit before tax 税前利润
Taxable Income 应纳税所得额
Income tax payable 应缴所得税额
Company income tax payable 应纳企业所得税额
Local income tax payable 应纳地方所得税额
Loss before income taxes 税前损失
taxes  税项
Current Income tax 当期所得税margin rate
Deferred Income tax 递延所得税
Deferred tax liabilities 递延税
deferred taxation    递延税款
added value tax 增值税
additional tax 附加税
VAT on sales 销项税额
VAT on purchase 进项税额
VAT Refund for exported goods 出口退税
Amount transferred out from VAT on purchase 进项税额转出数
Transfer out overpaid VAT 转出多交增值税
VAT Paid 已交税金
Tax reduced and exempted减免税款
Transfer out unpaid VAT 转出未交增值税
Amount not deducted at end of period （represented by a "-" sign）期末未抵扣数（用"-"号反映）VAT unpaid 未交增值税
Finance costs 财务费用/财务成本
Financial result 财务费用
Finance income 财务收益
Interest income 利息收入
Interest income net 利息收入净额
Additional paid-in capital 资本公积
Statutory reserves 法定公积/法定准备金
Retained earnings 未分配利润
capital gain    资本收益
capital surplus    资本盈余
capital turnover    资本周转率
contingent liabilities    或有负债
Net income 净利润
Net loss  净损失
Net Margin  净利率
OI(Operating Income) 经营收益
OA（Operating Assets）经营性资产
flow of funds statement    资金流量表
Net cash flow 现金流量净额
net realizable value 可变现净值
Fair Value 公允价值
net assets    净资产
net book value    净帐面价值
net liquid funds    净可变现资金
Net Profit Margin on Sales/Net profit margin 销售净利率
net present value(NPV)    净现值
net profit    净利润
net realizable value    可变现净值
net worth    资产净值
EBITDA 息、税、折旧、摊销前利润（EBITDA）
EBITDA margin EBITDA率
EBITA 息、税、摊销前利润
EBIT 息税前利润/营业利润
Operating Results 经营业绩
Financial Highlights 财务摘要
aggregate balance sheet 合并资产负债表
Hong Kong listed investments, at fair value 于香港上市的投资，以公允价值列示Investment deposits 投资存款
Designated loan 委托贷款
Financial assets 金融资产
Pledged deposits 银行保证金/抵押存款
accounts receivable discounted 已贴现应收账款
Prepayments for acquisition of properties 收购物业预付款项
fair value 公允价值
现金流量表STATEMENTS OF CASH FLOWS / Cash flow statements
Cash flow from operating activities 经营活动产生的现金流
Net cash provided by / (used in) operating activities 经营活动产生的现金流量净额
Net income /loss 净利润或损失
Adjustments to reconcile net loss to net cash provided by/(used in) operating
activities: 净利润之现金调整项：
Addition of bad debt expense 坏账增加数/（冲回数）
Provision for obsolete inventories 存货准备
Share-based compensation 股票薪酬
Exchange loss 汇兑损失
Loss of disposal of property, plant and equipment 处置固定资产损失
Changes in operating assets and liabilities: 经营资产及负债的变化
Net cash provided by / (used in) operating activities 经营活动产生/（使用）的现金
Free cash flow 自由现金流
Cash flow from investing activities 投资活动产生的现金流
Net cash used in investing activities 投资活动产生的现金流量净额
Purchases of property, plant and equipment 购买固定资产
Payment of lease prepayment 支付预付租金
Purchases of intangible assets 购买无形资产
Proceeds from disposal of property, plant and equipment 处置固定资产所得Government grants received 政府补助
Equity in the income of investees 采权益法认列之投资收益
Cash flow from financing activities 筹资活动产生的现金流
Net cash provided by financing activities 筹资活动产生的现金流量净额
Proceeds from borrowings 借款所得
Repayment of borrowings 还款
Decrease / (increase) in pledged deposits 银行保证金（增加）/ 减少
Proceeds from issuance of capital stock 股本发行所得
Net cash provided by financing activities 筹资活动产生的现金
Effect of exchange rate changes on cash and cash equivalents 现金及现金等价物的汇率变更的影响
Net decrease in cash and cash equivalents 现金及现金等价物的净减少
Cash and cash equivalents at the beginning of period 期初现金及现金等价物
Cash and cash equivalents at the end of period 期末现金及现金等价物
Investments in acquisitions 并购投资
Total assets 资产合计
Exchange of non-monetary assets 非货币性资产
Liabilities 负债
Current liabilities 流动负债
Short-term bank loans 短期银行借款
Current maturities of long-term bank loans 一年内到期的长期银行借款
Total current liabilities 流动负债合计
Deferred income 递延收入
Financial Net Debt 净金融负债
Total liabilities 负债合计
Commitments and contingencies 资本承诺及或有负债
Assets 资产

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