谁知道一些上市公司年报中的英语词汇
我专门找过，先贴一个短的，还有长的贴不下，要的话把email私信告诉我，我整个发给你。Share based compensation就是股权激励。PV modules恐怕是人家太阳能电池的技术词汇，不在一般的“年报词汇”之列吧？
【】财务报表词汇
Turnover 营业额
Other operating income其他经营收入
General and administrative expenses一般及行政开支
Loss from operations经营亏损
Finance costs融资成本
Loss before taxation除税前亏损
Taxation税项
Loss after taxation除税后亏损
Minority interests少数股东权益
Net loss for the period期内亏损净额
Loss per share (HK cent) Basic每股亏损（港仙）基本
Non-current assets非流动资产
Current assets流动资产
Current liabilities 流动负债
Net current liabilities 流动负债净额
Total assets less current liabilities 总资产减流动负债
Non-current liabilities非流动负债
作者：南唐无双丞相
2007-8-20 12:01 回复此发言
4 回复：财务报表翻译
consolidated profit and loss account 综合损益帐
consolidated balance sheets 综合资产负债表
Attributable to: Equity holders of the parent
下列人仕应占：母公司股权持有人
Loss attributable to shareholders 股东应占亏损
Prepaid lease payment 预付租金
Goodwill 商誉
Inventories 存货
Trade and other receivables, deposits and prepayment
应收帐款及其他应收款项、按金及预付款项
Loans and interest receivables 贷款及应收利息
Pledged bank deposit 已抵押银行存款
Bank balances and cash 银行结存及现金
Segment results 分类业绩
Unallocated expenses 不分类开支
Realized (loss) on investment in securities
证券投资之变现（ 亏损）
作者：南唐无双丞相
2007-8-20 12:32 回复此发言
10 回复：财务报表翻译
At beginning of year 年初
Revaluation deficit charged to profit and loss account
於损益账中扣除之重估减值
At balance sheet date 於结算日
Additions 添置
Accumulated amortisation 累计摊销
Net book value 账面净值
Raw materials 原料
Work in progress 在制品
Finished goods 制成品
Trade and bills receivables 应收账款及应收票据
Provision for doubtful debts 呆账拨备
Cash and bank balances 现金及银行结存
Time deposits 定期储蓄
作者：南唐无双丞相
2007-9-29 11:42 回复此发言
11 回复：财务报表翻译
Bank overdrafts, unsecured 银行透支、无抵押
Trust receipt loans, unsecured 信托收据贷款、无抵押
Current portion of bank loans 银行贷款之短期部份
Purchase consideration 收购之对价
Issue of new shares 发行新股
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
作者：南唐无双丞相
2007-9-29 11:50 回复此发言
13 回复：财务报表翻译
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
作者：不会游泳的冰
2007-9-29 12:04 回复此发言
14 回复：财务报表翻译
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
