招股说明书中关于日期的翻译

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无论是在美股还是港股的招股说明书中,对公司的经营情况或营业收入、毛利润等财务数据进行介绍时,常用的两种日期的表达均有以下两种:

 

1. As of xxx

As of常译为“截至”,对这一译法基本没有分歧。

 

如:

As of December 31,2021, we had audio tracks of more than 339 million with a total content hours of 2.4 billion minutes under a broad range of audio content across 101 genres, including but not limited to personal development, history and humanities, parenthood, business and commerce, and entertainment.

截至2021年12月31日,我们拥有超过339百万条音频内容,对应总内容时长约为24亿分钟,广泛涵盖101个品类的音频内容,包括但不限于个人成长、历史人文、亲子情感、商业财经以及娱乐内容等。

 

2. For the years ended December 31, XX

关于这一词的译法,一般有两种:

 

(1)截至XX年12月31日止年度:

For the year ended December 31, 2020, share-based compensation expenses of RMB94.8 million were recorded due to the difference between the purchase price and the fair value of certain Series E-2 preferred shares. For the year ended December 31, 2021, share-based compensation expenses of RMB123.0 million were recorded due to the difference between the purchase price and the fair value of certain Series E-3 preferred shares and share-based compensation expenses of RMB548.7 million were recorded due to our grant of share incentive awards with vesting conditional upon the completion of certain qualified financing activities.

截至2020年12月31日止年度,录得股份支付开支人民币94.8百万元,乃由于E-2轮优先股的购买价与公允价值之间的差额。截至2021年12月31日止年度,录得股份开支人民币123.0百万元,乃由于购买价与部分E-3轮优先股公允价值之间的差额,录得股份开支人民币548.7百万元,乃由于完成若干合格融资活动后方予以归属的授出股份激励奖励。

 

(2)(于)XX年

Revenue derived from our top five customers accounted for 14.2%, 11.7% and 9.8% of our total revenue for the years ended December 31, 2019, 2020 and 2021, respectively.

于二零一九年、二零二零年及二零二一年,来自前五大客户的收入贡献分别占总收入的14.2%、11.7%及9.8%。

 

对应的for the quarter ended March 31则可为截至XX年3月31日止季度或XX年一季度

 

此外,表格中出现如下表达时,也可翻译如下:

Loss for the year年内亏损

Year Ended December 31截至12月31日止年度

发布于 2022-06-29 12:00:59
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