profit-and-loss-statement

Accumulated losses 累计亏损acquirer投资主体Acquisition premium 收购溢价Administration and Corporate expenses行政管理及公司费用Administrative expenses 管理费用Asset classified as held for sale供出售资产attributable to the owners of the parent entity归属母公司的Backwardation (证券)交割延期(费)。

A situation when the cash or spot price of a metal stands at a premium over the price of the metal for delivery at a forward date.Balance sheet资产负债表Basic earnings (loss) per share 每股收益（亏损）BCM-bank cubic meter 实立方米数BCMs Mined 开采的实立方米数Beginning equity 期初权益benefits packaging 津贴方案By-Product Credits副产品收入抵扣C1 Cash Cost C1现金成本C1 Cash Margin C1现金毛利C2 Production Cost C2 生产成本C3 Total Costs C3总成本Capex as % of sales 资本支出占销售收入比例Capex- Capital expenses资本性开支capital gain tax资本利得税Capitalised mining costs 资本化的采矿成本carry forward capital losses递延资本亏损Cash and cash equivalents at the beginning of the year期初现金及现金等价物余额Cash and cash equivalents at the end of the year期末现金及现金等价物余额Cash and cash equivalents 现金及现金等价物Cash collateral for security deposit保证押金cash flow from financing 融资活动现金流量cash flow from investing 投资活动现金流量cash flow from operations 经营活动现金流量Cash flows from financing activities财务活动现金流Cash Margin 现金毛利Cashflow statement现金流量表Change in NWC 净流动资金变动Commercial / OHSE 商务/职业健康安全comprehensive income (loss) for the year本年度综合收入（亏损）Comprehensive income综合收入comprehensive loss for the year 年度综合亏损conduit 过境，导管，水管consolidate合并Contributed equity 实收资本Corporate expenses公司费用Cost of financing 融资成本Cost on disposal of exploration assets 处置勘探资产成本Current Assets流动资产Current liabilities 流动负债D&A as % of sales —Depreciation / Amortisation折旧摊销占收入的比例Deferred receivable 递延的应收款项Deferred tax assets递延应收税款Deferred tax liabilities 递延应付税款deferred tax递延税款Depreciation / Amortisation折旧/摊销Derivative financial instruments金融衍生工具（品）Derivatives and hedging activities衍生和保值活动Diluted earnings (loss) per share稀释后的每股收益（亏损）disability insurrance 伤残保险divestment 撤资dividend access share股息配方股权dividends withholding tax股息预提税Earnings (loss) per share 每股收益（亏损）EPSEBITDA-Earnings Before Interest, Tax, Depreciation & Amortisation税息折旧摊销前收入EBIT-Earnings Before Interest & Tax税息前收入economic substance经济实质Employee benefits 员工福利Ending equity 期末权益enforcement 强制执行equity funding 股权融资Equity instruments权益工具Equity 权益（股本）Existing interest expense 当前利息支出expatriate 外派人员Exploration and evaluation assets 勘探与估价资产Exploration and mine development costs 勘探和矿山开拓成本Fair value adjustments 公允价值调整Fair value 公允价值Farm-in agreement 分享协议FCF for debt repayment用于偿还债务的自由现金流Finance expense 财务支出Finance income财务收入Financial instruments财务工具Financial liabilities 财务负债financial report财务报告Franked dividends已付税股息Franking credits已缴纳税金抵扣Free cash flow （FCF)自由现金流Free dig直接挖掘Fresh 非氧化矿（硫化矿、原生矿）fringe benefits tax 雇员福利税GC drilling-Grade Control drilling品位控制钻探General site costs 现场公共成本GIC Movements生产系统中黄金量变化Goodwill 商誉Gross profit 毛利Haulage Costs运输成本Haulage运输Hedging loss保值损失Impairment of capitalised mining costs资本化采矿成本报损（坏账）Implied equity value 隐含股本价值impose withholding tax征收预提税inbound and outbound 境内和境外Income Statement 利润表Income tax (expense) benefit 所得税（费用）抵扣indemnity赔偿，补偿,赔偿金Infill Drilling 加密钻探instalments rate 分期支付额intangible assets 无形资产Intangibles 无形资产Interest and borrowing costs paid利息及借款成本支出Interest expense 利息费用Interest received利息收入Inventories 库存Issued Capital 实收资本JORC Compliant Resources and Reserves 符合JORC标准的资源量与储量jumbo 掘进钻机L/H rig -Long Hole Rig深孔钻机liabilities and equity 负债与权益Liabilities负债liable to interest withholding tax 缴纳利息预提税LOM- life of mine 矿山寿命LT investments 长期投资LTI-Lost Time Injury 误工伤害Maintenance维护修理Mandatory debt paydown 强制性债项支付Mill Operations选矿作业Mined Grade 采出品位Mined Ounces 采出盎司数Minority interests 少数股东权益Movement in fair value of financial derivatives 金融衍生品公允价值变动Movement in fair value 公允价值变动Net (decrease) increase in cash and cash equivalents现金及现金等价物净增减Net Assets 净资产Net cash (used in) provided by financing activities财务活动提供的净现金流Net cash provided by operating activities经营活动净现金流Net cash used in investing activities 用于投资活动的净现金流Net income to common 归属于集团公司的净利润Non-current Assets 非流动资产Non-current Liabilities非流动负债offset losses 抵消损失Open Cut Tonnes Mined 露天矿采出吨数Open Pit Mining 露天采矿Operex-Operation expenses 运营开支option 期权Ordinary share and convertible notes普通股与可转债Other comprehensive income其它综合所得Other non-current assets 其他非流动资产overheads 管理费用Oxide ore 氧化矿PAYG(pay-as-you-go)withholding随赚随付预提税Payment for security deposits 支付保证金payment triger 付款触发条件Payments for plant and equipment 厂房设备支出Payments in course of operations作业过程支付款项Payments in the course of operations经营活动支出payroll benefit工资福利payroll taxes 工资税PPE 固定资产PPP arrangement 公私合营安排Pre-strip 基建剥离（预剥离）Pre-tax income 税前利润priviate equity 私募股权Proceeds from borrowings 借款收入Proceeds from issue of shares 发行股票收入Proceeds on disposal of exploration assets 处置勘探资产收入Proceeds on disposal of property plant and equipment 处置固定资产收入Processing & Maint Costs选矿及维修成本PRODUCTION SCHEDULE 生产计划Profit (loss) before tax 税前利润（亏损）Profit and Loss Statement损益表Property,plant and equipment固定资产Provisions 预提quarterly instalments 季度分期支付RC drilling-Reverse circulation drilling反循环钻探real estate 不动产Receipts in the course of operations 经营活动收入Reconciliation 平衡（使一致）Rehabilitation provision 复垦预提Rehabilitation 复垦repatriate汇回Repayment of borrowings 借款偿付Reserves 准备金（资本储备）Revenue 收入Royalties （政府）权益金royalties特许权使用费Secured Note facility有抵押债券Security deposits 抵押金Senior Note 高级债Share issue costs 发行股票成本Share-based payments按股票计算的支付Shareholders equity 股东权益Site Overheads (Commercial / OHSE)现场管理费（商务/职业健康安全）Specific Gravity 容重spin-off 拆分SPI-Serious Potential Incident严重潜在事故statement of changes in equity 权益变动表Stock Movements 库存变动Stockpiles Grade 矿堆品位Stockpiles milled 矿堆选矿处理量Stockpiles Ounces 矿堆盎司数Strip ratio 剥采比tax consolidate 税务合并tax consolidation regime 税务合并制度tax litigation 税务诉讼Taxes paid 支付税款Tonnes Milled 已选矿石吨数Tonnes Mined (Fresh)采出吨数Total assets 总资产Total Current Assets流动资产合计Total Current Liabilities流动负债合计Total equity and liabilities 负债及股东权益总计Total Equity 权益总计Total Liabilities 负债总计Total Non-current Liabilities 非流动负债合计Trade and other payables 应付和其它应付款项Trade and other receivables 应收及其他应收款Transitional ore过渡带矿石twin boom jumbo 双臂掘进钻机UG Capital Development 井下资本性开拓Underground Mining地下采矿Underground Tonnes Mined 地下矿采出吨数Unfranked dividends未付税股息USD bonds 美元债券Voluntary debt paydown 自愿债项支付Waste BCM 废石实立方米数withholding tax exemption 预提税免征Write off / impairment of assets 报损资产Write off of exploration and evaluation assets and plant and equipment报损的勘探、评估资产与设备设施。

1题1. What does the acronym "B2B" stand for in the context of business?A. Business to BusinessB. Business to BuyerC. Business to BankD. Business to Broker2. Which of the following is a key component of a business proposal?A. Personal biographyB. Company historyC. Executive summaryD. Employee handbook3. In a business email, what is the purpose of the "Subject" line?A. To provide a detailed description of the email contentB. To give a brief summary of the email's purposeC. To list the attachments included in the emailD. To include a greeting to the recipient4. What is the primary goal of a SWOT analysis?A. To identify the company's financial statusB. To analyze the company's market positionC. To assess the company's strengths, weaknesses, opportunities, and threatsD. To forecast the company's future sales5. Which of the following is an example of a fixed cost in business?A. Raw materialsB. RentC. Sales commissionsD. Shipping fees6. What does "ROI" stand for in business terms?A. Return on InvestmentB. Rate of InterestC. Revenue of IncomeD. Resource Optimization Index7. In the context of international trade, what does "CIF" stand for?A. Cost, Insurance, and FreightB. Cash in FrontC. Currency in ForeignD. Central Import Facility8. Which document is required to legally establish a new business?A. Business planB. Marketing strategyC. Certificate of IncorporationD. Employee contract9. What is the term for the process of setting prices based on what the market will bear?A. Cost-plus pricingB. Market-based pricingC. Competitive pricingD. Penetration pricing10. Which of the following is a characteristic of a sole proprietorship?A. Limited liabilityB. Shared ownershipC. Single ownershipD. Publicly traded11. What is the main purpose of a balance sheet in accounting?A. To track daily salesB. To show the company's financial position at a specific point in timeC. To forecast future revenuesD. To analyze customer demographics12. In business negotiations, what does "BATNA" stand for?A. Best Alternative To a Negotiated AgreementB. Business Agreement Terms and NegotiationsC. Basic Agreement Tactics and NegotiationD. Business Analysis and Technical Negotiations13. Which of the following is a type of market structure where there are many sellers, but each seller has a small share of the market?A. MonopolyB. OligopolyC. Perfect competitionD. Monopolistic competition14. What is the term for the amount of money a company receives from it s sales of goods or services?A. ProfitB. RevenueC. ExpenseD. Investment15. In business communication, what does "CC" stand for in an email?A. Carbon CopyB. Courtesy CopyC. Confidential CopyD. Central Copy16. What is the primary purpose of a business plan?A. To secure a business loanB. To outline the company's goals and how it plans to achieve themC. To hire new employeesD. To design a company logo17. Which of the following is a key element of a successful marketing s trategy?A. Employee trainingB. Product developmentC. Market researchD. Financial auditing18. What does "IPO" stand for in the context of business?A. Initial Public OfferingB. Internal Process OptimizationC. International Product OrderD. Integrated Project Operation19. In business, what is the purpose of a "non-disclosure agreement"?A. To prevent employees from discussing company secretsB. To allow employees to work from homeC. To ensure fair wages for all employeesD. To promote company-wide transparency20. What is the term for a business strategy where a company focuses ona narrow market segment?A. DiversificationB. Niche marketingC. Mass marketingD. Globalization21. Which of the following is a characteristic of a partnership?A. Single ownershipB. Limited liabilityC. Shared profits and lossesD. Publicly traded22. What is the main purpose of a cash flow statement?A. To show the company's financial positionB. To track the company's cash inflows and outflowsC. To forecast future revenuesD. To analyze customer demographics23. In business, what does "EBITDA" stand for?A. Earnings Before Interest, Taxes, Depreciation, and AmortizationB. Estimated Business Income and Tax Deductions AvailableC. Enterprise Budgeting and Investment Tracking DataD. Electronic Business Information and Trade Documentation24. What is the term for the process of analyzing competitors to determ ine their strengths and weaknesses?A. Market analysisB. Competitive analysisC. SWOT analysisD. Financial analysis25. Which of the following is a type of business organization where own ers have limited liability?A. Sole proprietorshipB. PartnershipC. CorporationD. Cooperative26. What is the primary purpose of a business model?A. To secure funding from investorsB. To outline how a business creates, delivers, and captures valueC. To hire new employeesD. To design a company logo27. In business communication, what does "FYI" stand for?A. For Your InformationB. For Your ImprovementC. For Your InterestD. For Your Inspection28. What is the term for a business strategy where a company expands it s operations to other countries?A. DiversificationB. Niche marketingC. Mass marketingD. Globalization29. Which of the following is a characteristic of a corporation?A. Single ownershipB. Limited liabilityC. Shared profits and lossesD. Publicly traded30. What is the main purpose of a profit and loss statement?A. To show the company's financial positionB. To track the company's cash inflows and outflowsC. To report the company's revenues, expenses, and profits over a p eriod of timeD. To analyze customer demographics31. In business, what does "M&A" stand for?A. Marketing and AdvertisingB. Mergers and AcquisitionsC. Management and AdministrationD. Manufacturing and Assembly32. What is the term for the process of setting prices based on the cos ts of production plus a desired profit margin?A. Cost-plus pricingB. Market-based pricingC. Competitive pricingD. Penetration pricing33. Which of the following is a type of market structure where there are few sellers, and each seller has a significant impact on the market?A. MonopolyB. OligopolyC. Perfect competitionD. Monopolistic competition34. What is the term for the amount of money a company has left after p aying all its expenses?A. ProfitB. RevenueC. ExpenseD. Investment35. In business communication, what does "BCC" stand for in an email?A. Blind Carbon CopyB. Blank Carbon CopyC. Basic Confidential CopyD. Business Central Copy36. What is the primary purpose of a business proposal?A. To secure a business loanB. To outline the company's goals and how it plans to achieve themC. To propose a solution to a client's problemD. To design a company logo37. Which of the following is a key element of a successful sales strat egy?A. Employee trainingB. Product developmentC. Market researchD. Customer relationship management38. What does "ESOP" stand for in the context of business?A. Employee Stock Ownership PlanB. Enterprise System Optimization PlanC. Executive Strategy and Operations PlanD. Environmental Sustainability Operations Plan39. In business, what is the purpose of a "non-compete clause"?A. To prevent employees from working for competitorsB. To allow employees to work from homeC. To ensure fair wages for all employeesD. To promote company-wide transparency40. What is the term for a business strategy where a company offers a w ide range of products or services?A. DiversificationB. Niche marketingC. Mass marketingD. Globalization41. Which of the following is a characteristic of a cooperative?A. Single ownershipB. Limited liabilityC. Shared profits and lossesD. Publicly traded42. What is the main purpose of a budget in business?A. To show the company's financial positionB. To track the company's cash inflows and outflowsC. To forecast future revenuesD. To allocate resources and plan for future expenses43. In business, what does "EBIT" stand for?A. Earnings Before Interest and TaxesB. Estimated Business Income and TaxC. Enterprise Budgeting and InvestmentD. Electronic Business Information and Trade44. What is the term for the process of analyzing market trends to iden tify opportunities and threats?A. Market analysisB. Competitive analysisC. SWOT analysisD. Financial analysis45. Which of the following is a type of business organization where mem bers have equal voting rights?A. Sole proprietorshipB. PartnershipC. CorporationD. Cooperative46. What is the primary purpose of a business model canvas?A. To secure funding from investorsB. To outline how a business creates, delivers, and captures valueC. To hire new employeesD. To design a company logo47. In business communication, what does "ASAP" stand for?A. As Soon As PossibleB. As Simple As PossibleC. As Safe As PossibleD. As Strong As Possible48. What is the term for a business strategy where a company focuses ona specific geographic region?A. DiversificationB. Niche marketingC. Mass marketingD. Regional marketing49. Which of the following is a characteristic of a limited liability c ompany (LLC)?A. Single ownershipB. Limited liabilityC. Shared profits and lossesD. Publicly traded50. What is the main purpose of a balance sheet in accounting?A. To show the company's financial position at a specific point in timeB. To track the company's cash inflows and outflowsC. To forecast future revenuesD. To analyze customer demographics51. In business, what does "VC" stand for?A. Venture CapitalB. Value ChainC. Virtual CompanyD. Variable Cost52. What is the term for the process of setting prices based on what co mpetitors are charging?A. Cost-plus pricingB. Market-based pricingC. Competitive pricingD. Penetration pricing53. Which of the following is a type of market structure where there is only one seller?A. MonopolyB. OligopolyC. Perfect competitionD. Monopolistic competition54. What is the term for the amount of money a company has left after p aying all its expenses?A. ProfitB. RevenueC. ExpenseD. Investment55. In business communication, what does "FWD" stand for in an email?A. ForwardB. Follow-upC. FeedbackD. File-wise56. What is the primary purpose of a business report?A. To secure a business loanB. To outline the company's goals and how it plans to achieve themC. To provide detailed information on a specific topic or issueD. To design a company logo57. Which of the following is a key element of a successful customer se rvice strategy?A. Employee trainingB. Product developmentC. Market researchD. Customer feedback58. What does "KPI" stand for in the context of business?A. Key Performance IndicatorB. Key Productivity IndexC. Knowledge Process ImprovementD. Key Profitability Index59. In business, what is the purpose of a "non-solicitation clause"?A. To prevent employees from soliciting company clientsB. To allow employees to work from homeC. To ensure fair wages for all employeesD. To promote company-wide transparency60. What is the term for a business strategy where a company focuses ona specific customer segment?A. DiversificationB. Niche marketingC. Mass marketingD. Segmentation61. Which of the following is a characteristic of a joint venture?A. Single ownershipB. Limited liabilityC. Shared profits and lossesD. Publicly traded 答案：1. A2. C3. B4. C5. B6. A7. A8. C9. B10. C11. B12. A13. C14. B15. A16. B17. C18. A19. A20. B21. C22. B23. A24. B25. C26. B27. A28. D29. B30. C31. B32. A33. B34. A35. A36. C37. D38. A39. A40. A41. C42. D43. A44. A45. D46. B47. A48. D49. B50. A51. A52. C53. A54. A55. A56. C57. D58. A59. A60. D61. C。

利润表英文
利润表英文可以被称为Income Statement，也被称为Profit and Loss Statement。

作为一名知名学者，我相信，
准确地理解和解读财务报告对于投资者和企业经理来说是至关重要的。

利润表是企业会计周期性编制的财务报表，用于描述一
个企业特定时间内的销售收入、成本及费用，以确定企业该期间的盈利概况。

根据利润表所反映的信息，投资者可以了解企业的盈利能力，而企业经理则可以从中分析和评估企业经营绩效和决策。

利润表包括三部分：营业收入（Revenue）、成本及费用（Expenses）和净收益（Net Income）。

营业收入是企业在特定期间内从销售商品或提供服务中
产生的总收入。

成本及费用包括企业进货成本、销售与行政费用等。

净收益是这一时期内企业所获得的营业收入减去成本及费用后的余额。

利润表的编制可以根据企业不同的行业特点进行调整，
例如，在制造业中，需要计算生产成本及工厂运营成本；在零售业中，需要计算销售成本和租金等；在服务业中，则需要计算专业服务成本和工资等。

需要注意的是，同时需要关注利润表的质量问题。

企业
会计数据的正确性和透明性对于投资者和企业经理都是至关重要的。

进行质量检验需要确保收入和成本的计算是准确的，精确计算企业的收入和成本，并完整地记录所有不同类型的费用。

总之，利润表是一份重要的财务报告，可以为投资者和
企业经理提供了解企业经营状况的核心指标，在制定商业策略、分析投资收益等方面相当重要。