损益表(INCOME STATEMENT)常见术语

1 人赞同了该文章

Sales 销售额

Turnover 营业额

Operating Results 经营业绩

Gross revenues 总收入/毛收入

Net revenues  销售收入/净收入

Cost of revenues  销售成本

Gross profit  毛利润

Gross margin 毛利率

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 profit 营业利润

Operating margin 营业利润率

EBIT margin EBIT率(营业利润率)

Profit before disposal of investments 出售投资前利润

Operating expenses: 营业费用:

Research and development costs (R&D) 研发费用

marketing expensesSelling expenses 销售费用

Cost of revenues 营业成本

Selling Cost 销售成本

Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用

Selling and distribution costs 营销费用/行销费用

General and administrative expenses  管理费用/一般及管理费用

Administrative expenses 管理费用

Profit from operating activities 营业利润/经营活动之利润

Finance costs 财务费用/财务成本

Financial result 财务费用

Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动

Equity loss of affiliates 子公司权益损失

Profit before tax 税前利润

taxes 税项

Profit for the period 本期利润

Net loss 净损失

Net Margin 净利率

extraordinary gain and loss 特别损益、非常损益

Gain on trading securities 交易证券收益

Net Profit attributable to Equity Holders of the Company 归属于本公司股东所有者的净利润

Profit attributable to shareholders 归属于股东所有者(持有者)的利润或股东应占溢利(香港译法)

Minority interests 少数股东权益/少数股东损益

Change in fair value of exchangeable securities 可交换证券公允值变动

Gain on disposal of assets 处分资产溢价收入

Loss on disposal of assets 处分资产损失

Asset impairments  资产减值

Gain on sale of assets 出售资产利得

Intersegment eliminations 公司内部冲销

Dividends 股息/股利/分红

Deferred dividends 延派股利

Net loss per share每股亏损

Earnings per share(EPS) 每股收益

Earnings per share attributable to ordinaryequity holders of the parent 归属于母公司股东持有者的每股收益

Diluted EPS 稀释每股收益

Basic EPS 基本每股收益

Weighted average number of ordinary shares加权平均股数:

Derivative financial instruments  衍生金融工具

Historical Cost 历史成本

Capital expenditures 资本支出

revenues expenditure 收益支出

Equity in earnings of affiliatesequity earnings of affiliates 子公司股权收益附属公司股权收益联营公司股权收益

equity in affiliates  附属公司权益

Equity Earning  股权收益、股本盈利

Equity Compensation 权益报酬

Weighted average number of shares outstanding 加权平均流通股

treasury shares 库存股票

Number of shares outstanding at the end of the period 期末流通股数目

Equity per share, attributable to equity holders of the Parent 归属于母公司所有者的每股净资产

Dividends per share 每股股息、每股分红

Cash flow from operations (CFFO) 经营活动产生的现金流量

Equity Compensation 权益报酬

Weighted Average Diluted Shares 稀释每股收益加权平均值

Gain on disposition of discontinued operations 非持续经营业务处置利得(收益)

Loss on disposition of discontinued operations 非持续经营业务处置损失

participation in profit  分红

profit participation capital 资本红利、资本分红

profit sharing 分红

Employee Profit Sharing 员工分红(红利)

Dividends to shareholders 股东分红(红利)

Securities litigation expenses, net 证券诉讼净支出

Intersegment eliminations  部门间消减

ROA(Return on assets) 资产回报率/资产收益率

ROE(Return on Equit) 股东回报率/股本收益率(回报率)净资产收益率

Equit ratio 产权比率

Current ration (times) 流动比率

ROCE(Return on Capital Employed) 资本报酬率(回报率)或运营资本回报率或权益资本收益率或股权收益率

RNOA(Return on Net Operating Assets) 净经营资产收益率(回报率)

ROI(Return on Investment) 投资回报率

OA(Operating Assets) 经营性资产

OL(Operating Liabilites) 经营性负债

NBC(Net Borrow Cost) 净借债费用

NOA(Net Operating Assets) 净经营性资产

NFE(Net Financial Earnings) 净金融收益

NFO(Net Financial Owners) 净金融负债

FLEV(Financial leverage) 财务杠杆

OLLEV(Operating Liabilites leverage) 经营负债杠杆

CSE(Common Stock Equity) 普通股权益

RE(Residual Earning) 剩余收益

发布于 2021-12-02 09:43:19
还没有评论
    旗渡客服