精编【财务会计管理】国际企业会计术语中英文对照

【财务会计管理】国际企业会计术语中英文对照xxxx 年 xx 月 xx 日xxxxxxxx 集团企业有限公司Please enter your company's name and contentv国际企业中英文对照一、损益表 INCOME STATEMENT Aggregate income statement 合并损益表Operating Results 经营业绩FINANCIAL HIGHLIGHTS 财务摘要Gross revenues 总收入 / 毛收入Net revenues 销售收入 / 净收入Sales 销售额Turnover 营业额Cost of revenues 销售成本Gross profit 毛利润Gross margin 毛利率Other income and gain 其他收入及利得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 income（loss ）营业利润 / （亏损）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Operating income（loss ） 营业利润 / （亏损）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Finance income 财务收益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Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失Equity loss of affiliates 子公司权益损失Government grant income 政府补助Other (expense) / income 其他收入 / （费用）Loss before income taxes 税前损失Income before taxes 税前利润Profit before tax 税前利润Income taxes 所得税taxes 税项Current Income tax 当期所得...