发布时间 : 星期六 文章银行资产负债表中英文对照更新完毕开始阅读
Surplus in fair value of shares issued 发行股份之溢价 Fair value of consideration 收购之公允价值
Direct costs relating to the acquisition settled in cash 有关收购之直接现金成本
Total acquisition costs 总收购成本
Fair value of acquired net assets and intangible assets 购入之净资产及无形资产之公允价值
Surplus on revaluation before reclassification 重新分类前之重估盈余
Exchange adjustments 滙兑调整
Written back on disposals 因出售而拨回
Written back of impairment loss on disposals因出售而拨回减值亏损 Freehold 永久业权
Demand deposits and current deposits 活期及往来账户存款 Savings deposits 储蓄存款
Time, call and notice deposits 定期、即期及短期通知存款 Negative fair value of derivatives 衍生工具的负公允价值 Designated at fair value through profit or loss 指定为通过损益以反映公允价值 Non-trading 非交易用途
Certificates of Deposit Issued 已发行存款证
Depreciation allowances in excess of related depreciation 折旧免税额超过有关折旧
Cash flow hedge 现金流量对冲
Non-trading debt securities issued 非交易性已发行债务证券 Interests in jointly controlled entities 於共同控制实体的权益 Derivative assets 衍生资产
Financial assets at fair value through profit or loss 按公平值列帐及於损益表处理之财务资产 Bank balances and cash 银行结余及现金
Time charter equivalent earnings 按期租合约对等基准的收入 Share of profits less losses of jointly controlled entities 应占共同控制实体溢利减亏损
Currency translation differences 汇兑差额
fair value losses of cash flow hedges 现金流量对冲的公平值亏损 Net loss recognised directly in equity 在权益直接确认的净亏损 Shares issued upon exercise of share options 於行使认股权时发行的股份
Shares purchased by trustee of the LTIS 长期奖励计划受托人购入的股份
Shares transferred to employees upon granting of restricted share awards 於授出有限制股份奖励后转予雇员的股份
Shares issued and transferred to employees upon granting of restricted share awards
於授出有限制股份奖励后发行及转予雇员的股份
Shares transferred back to trustee upon lapse of restricted share awards 於有限制股份奖励失效后回拨至受托人的股份
Share-based compensation 以股权支付的补偿
其他还有:current ratio 流动比率=流动资产/流动负债 quick ratio 速动比率=速动资产/流动负债 debt ratio 负债比率=负债总额/资产总额
debt to equity 负债权益比率=带息负债/（负债+所有者权益） dividend payout ratio 股息支付率=普通股股息/普通股净收益 net working capital营运资金净值=流动资产-流动负债
gross margin 毛利率=（销售收入—已销售商品成本）/销售收入 operation margin营业利润率=息税前利润（EBIT）/销售收入
profit margin 边际利润率=净利润/销售收入 也叫return on sale return on assets 资产报酬率 return on equity 权益报酬率
asset turnover 资产周转率=销售收入/资产平均余额 EPS= earning per share 每股收益 P/E=price/earning 市盈率
ROE = Return on Assets 资产报酬率
ROAE = Return on Assets Employed 占用资产报酬率 ROCE = return on capital employed 占用资本报酬率 ROC = return on capital 资本报酬率
IRR = internal return rate内部报酬率法 DCF = discount cash flow贴现现金流量法 NPV = net present value 净现值
CFROI = cash flow return on investment 投资现金流回报 EBIT = earning before interest & tax息税前收入 Net debt/total assets 有息负债率
有息负债是指扣除应付工资福利费等无利息负担后的债务
Net Gearing= Net Debt / Equity 杠杆作用, 有息负债与所有者权益的比率 有时候负债权益比是用长期负债与普通股权益相比的Depreciation and amortization 折旧和摊削
折旧费还有个说法叫committed capacity cost
amortization of deferred expenditure 递延费用摊削 Proforma = 估计/非正式。
Pro Forma这个词来源于拉丁语，原意为“列表中的事项”。现在一般指在某些假设下的调整数。比如，A公司现在（年中）收购了B公司，在A公司现在的财务报表中将列示目前的有关数据和上年的对比数据。此时就会假设A公司和B公司本来就是合并的，以此计算出的数据更具有可对比性。还有个说法叫
Proforma and before restatement。意思是：非正式及更新报告前对坏帐的拨备（Provision for Bad Debt）。但一般情况下拨备叫Reserve Promotion and sales 营销费用，是 operating expenses 的一部分，而general and administration是一般管理费用
Turnover 营业额，traffic revenue 主营业务（这里是运输）收入，other revenue 其它收入，non-operating income/expenses 营业外收/支 Minority interests 少数股东权益
Profit attributable to shareholders 股东应占收益 the historical cost basis 历史成本法
Historical cost convention 历史成本法之惯例/公约 Principally engaged in 主营业务
Unaudited consolidated interim results 未经审计的合并期中报表
Owned assets and assets held under finance leases 自有资产及融资租赁资产 Operating lease 经营租赁 the double tax 双重征税 Tax-exempt 免税
Statutory surplus reserve 法定盈余公积金 Statutory public welfare fund 法定公益金
Discretionary surplus reserve 任意盈余公积金 Profit appropriations 利润分配
Liquidity , financial resources and capital structure 流动性、融资来源和资本结构
Capital commitment 资本支出
Inventory Turnover Ratio 存货周转率
Accounts Receivable Turnover Ratio 应收帐款周转率
The condensed consolidated financial statements 简要合并报表 Unallocated Expenses 待摊费用
Interest capitalized in construction in progress 在建工程中的资本化利息
Taxable Profits 应税利润
EV = enterprise value = market capitalization + debt—cash 企业价值 EBITDAR = earning before tax, interest, depreciation, amortization, and restructuring costs 除息、税、折旧及摊销前盈利
考虑时，须注意利用此指针摆脱大额摊销、折旧对盈利能力的影响。在企业最近有重组计划时这个指标更有用。 Book Value 帐面价值
Intangible Assets 无形资产 Net Asset Value 净资产值 Liquidation 清算 Coupon 票面利率
Gross Margin 毛利率 Gross Profit 总利润
YTM （Yield to Maturity）到期收益率