《损益表词汇》word版

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1、一、损益表Aggregateincomestatement合并损益表OperatingResults经营业绩FINANCIALHIGHLIGHTS财务摘要Grossrevenues总收入/毛收入Netrevenues销售收入/净收入Sales销售额Turnover营业额Costofrevenues销售成本营业成本Grossprofit毛利润Grossmargin毛利率Otherincomeandgain其他收入及利得EBITDA息、税、折旧、摊销前利润（EBITDA）EBITDAmarginEBITDA率EBITA息、税、摊销前利润EBIT息税前利润/营

2、业利润Operatingincome（loss）营业利润/（亏损）Operatingprofit营业利润Operatingmargin营业利润率EBITmarginEBIT率（营业利润率）Profitbeforedisposalofinvestments出售投资前利润Operatingexpenses:营业费用：Researchanddevelopmentcosts（R&D）研发费用marketingexpensesSellingexpenses销售费用Costofrevenues营业成本SellingCost销售成本Salesandmarketinge

3、xpensesSellingandmarketingexpenses销售费用或销售及市场推广费用Sellinganddistributioncosts营销费用或行销费用Generalandadministrativeexpenses管理费用或一般及管理费用Administrativeexpenses管理费用SPECIALITEMS特别费支出Organicgrowth内部增长或内生增长有机增长Operatingincome（loss）营业利润/（亏损）Profitfromoperatingactivities营业利润/经营活动之利润Financecosts

4、财务费用/财务成本Financialresult财务费用integrationcharges合并费用ProvisionfortaxesProvisionforincometaxes备抵所得税、或备付所得税Financeincome财务收益headlineprofit不计资本运作性质的利润Shareofprofitsandlossesofequity-accountedinvestments权益法确认之投资损益Provisionforcreditandinsurancelosses信贷和保险损失准备信贷和保险损失准备金tradingprofit营业利润Re

5、cognizedIncomeandExpense可辨认收入和费用,其中income包括持有某项资产或资产组期间的现金流量和处置时的现金流量，expense包括可明确归属于该资产的取得、持有和处置费用。并不只用于金融机构。ChangeinfairvalueofderivativeliabilityassociatedwithSeriesBconvertibleredeemablepreferenceshares可转换可赎回优先股B相关衍生负债公允值变动Lossonthederivativecomponentofconvertiblebonds可換股債券衍生

6、工具之損失Equitylossofaffiliates联营公司权益损失Equityinnetlossofanaffiliate联营公司净损失中的权益Incomebeforeincometaxes,equityinnetincome(loss)ofanaffiliateandminorityinterests所得税、联营公司净损益中的权益及少数股东损益前利润Governmentgrantincome政府补助Other(expense)/income其他收入/（费用）Lossbeforeincometaxes税前损失Incomebeforetaxes税前利润

7、Profitbeforetax税前利润Incometaxes所得税taxes税项CurrentIncometax当期所得税DeferredIncometax递延所得税IncomeTaxBenefit所得税可退税款IncomeTaxCredit所得税税额抵免Incometax(expense)/benefit所得税（费用）/利益Foreigncurrencytranslationadjustment外币换算调整Interestincome利息收入Interestincomenet利息收入净额Profitfortheperiod本期利润Ordinaryinc

8、ome普通所得、普通收益、通常收入Comprehensiveincome综合收益