酒店管理财务 酒店财务专有词汇及中英对照新会计准则下的英文版的会计报表一、企业财务会计报表封面 FINANCIAL REPORT COVER报表所属期间之期末时间点 Period Ended所属月份 Reporting Period报出日期 Submit Date记账本位币币种 Local Reporting Currency审核人 Verifier填表人 Preparer二、资产负债表 Balance Sheet资产 Assets流动资产 Current Assets货币资金 Cash and Cash Equivalents短期投资 Short-term Investment一年内到期委托贷款 Entrusted Loan Receivable Due within One Year减：一年内到期委托贷款减值准备 Deduct: Depreciation Reserve for Entrusted Loan Receivable Due within One Year减：短期投资跌价准备 Deduct: Falling Price Reserve for Short-term Investment短期投资净额 Net Value of Short-term Investment应收票据 Notes Receivable应收股利 Dividends Receivable应收利息 Interest Receivable应收账款 Accounts Receivable减：应收账款坏账准备 Deduct: Bad Debt Reserve for Accounts Receivable应收账款净额 Net Value of Accounts Receivable其他应收款 Other Receivable减：其他应收款坏账准备 Deduct: Bad Debt Reserve for Other Receivable其他应收款净额 Net Value of Other Receivable预付账款 Prepayment应收补贴款 Subsidy Receivable存货 Inventory减：存货跌价准备 Deduct: Inventory Falling Price Reserve存货净额 Net Value of Inventory已完工尚未结算款 Amount Due from Customer for Contract Work 待摊费用 Deferred Expense一年内到期的长期债权投资 Long-term Investment on Bonds Due within One Year一年内到期的应收融资租赁款 Financial Lease Receivable Due within One Year其他流动资产 Other Current Assets流动资产合计 Total Current Assets长期投资 Long-term Investment长期股权投资 Long-term Investment on Stocks委托贷款 Entrusted Loan长期债权投资 Long-term Investment on Bonds长期投资合计 Total Long-term Investment减：长期股权投资减值准备Deduct: Depreciation Reserve for Long-term Investment on Stocks减：长期债权投资减值准备Deduct: Depreciation Reserve for Long-term Investment on Bonds减：委托贷款减值准备 Deduct: Depreciation Reserve for Entrusted Loan长期投资净额 Net Value of Long-term Investment其中：合并价差 Include: Cost-Book Value Differentials固定资产 Fixed Assets固定资产原值 Original Value of Fixed Asset减：累计折旧 Deduct: Accumulated Depreciation固定资产净值 Net Value of Fixed Assets减：固定资产减值准备 Deduct: Depreciation Reserve for Fixed Assets固定资产净额 Net Value of Fixed Assets工程物资 Project Goods and Material在建工程 Construction in Progress减：在建工程减值准备Deduct: Depreciation Reserve for Construction in Progress在建工程净额 Net Value of Construction in Progress固定资产清理 Disposal of Fixed Assets固定资产合计 Total Fixed Assets无形资产及其他资产 Intangible Assets & Other Assets无形资产 Intangible Assets减：无形资产减值准备 Deduct: Depreciation Reserve for Intangible Assets无形资产净额 Net Value of Intangible Assets长期待摊费用 Long-term Deferred Expense融资租赁——未担保余值 Financial Lease – Unguaranteed Residual Values融资租赁——应收融资租赁款 Financial Lease –Financial Lease Receivable其他长期资产 Other Long-term Assets无形及其他长期资产合计 Total of Intangible Assets & Other Assets 递延税项 Deferred Tax递延税款借项 Deferred Tax Debits资产总计 Total Assets负债及所有者（或股东）权益 Liability & Owners’ (Shareholders) Equity 流动负债 Current Liability短期借款 Short-term Loans应付票据 Notes Payable应付账款 Accounts Payable已结算尚未完工款Unearned Receivable预收账款 Deposit Received应付工资 Payroll Payable应付福利费 Welfare Payable应付股利 Dividend Payable应交税金 Taxes Payable其他应交款 Other Fees Payable其他应付款 Other Payable预提费用 Accrued Expense预计负债 Accrued Liabilities递延收益 Deferred Revenue一年内到期的长期负债 Long-term Liability Due within One Year其他流动负债 Other Current Liability流动负债合计 Total Current Liability长期负债 Long-term Liability长期借款 Long-term Loans应付债券 Bonds Payable长期应付款 Long-term Payable专项应付款 Special Payable其他长期负债 Other Long-term Liability长期负债合计 Total Long-term Liability递延税项 Deferred Tax递延税款贷项 Deferred Tax Liabilities负债合计 Total Liability少数股东权益 Minority Equity所有者权益（或股东权益） Owners’ (Shareholders) Equity实收资本（或股本） Paid-in Capital减；已归还投资 Deduct: Investment Returned实收资本（或股本）净额 Net Value of Paid-in Capital资本公积 Capital Reserves盈余公积 Surplus Reserves其中：法定公益金 Include: Legal Public Welfare Fund未确认投资损失 Unrealized Investment Losses未分配利润 Undistributed Profits其中：本年利润 Include: Current Year Profit外币报表折算差额 Converted Difference in Foreign Currency Statements所有者（或股东）权益合计 Total Owners’ (Shareholders) Equity负债及所有者（或股东）权益合计 Total Liability & Owners’ (Shareholders)Equity三、利润及利润分配表 Profit and Statement of Profit Distribution主营业务收入 Prime Operating Revenue减：主营业务成本 Deduct: Cost of Prime Operating主营业务税金及附加 Tax and Associated Charge for Prime Operating主营业务利润（亏损以“—”填列） Prime Operating Profit (— means loss)加：其他业务收入 Add: Other Operating Revenue减：其他业务支出 Deduct: Other Operating Expense减：营业费用 Operating Expenses管理费用 Administrative Expenses财务费用 Finance Charge营业利润（亏损以“—”填列） Operating Profit ( - means loss)加：投资收益（亏损以“—”填列） Add: Investment Income 补贴收入 Subsidize Revenue营业外收入 Non-Operating Income减：营业外支出 Deduct: Non-Operating Expense利润总额（亏损总额以“—”填列） Total Profit ( - means loss)减：所得税 Deduct: Income Tax少数股东损益 Minority Gain and Loss加：未确认投资损失 Add: Unrealized Investment Losses净利润（净亏损以“—”填列）Net Profit ( - means loss)加：年初未分配利润 Add: Undistributed Profits at the Beginning of the Year其他转入 Other Transfer-in可供分配的利润 Profit Available for Distribution (- means loss)减：提取法定盈余公积 Deduct: Withdrawal Legal Surplus 提取法定公益金 Withdrawal Legal Public Welfare Fund提取职工奖励及福利基金 Withdrawal Stuff and Workers’ Bonus and Welfare Fund提取储备基金 Withdrawal Reserve Fund提取企业发展基金 Withdrawal Reserve for Business Expansion利润归还投资 Profit Capitalized on Return of Investment可供投资者分配的利润 Profit Available for Owners’ Distribution减：应付优先股股利 Deduct: Preferred Stock Dividends Payable 提取任意盈余公积 Withdrawal Other Common Accumulation Fund应付普通股股利 Common Stock Dividends Payable转作资本（或股本）的普通股股利 Common Stock Dividends Change to Assets (or Stock)未分配利润 Undistributed Profit补充资料： Supplementary Information:1.出售、处置部门或被投资单位收益 Gains on Disposal of OperatingDivisions or Investments2.自然灾害发生损失 Losses from Natural Disaster3.会计政策变更增加（或减少）利润总额 Increase (Decrease) in ProfitDue to Changes of Accounting Policies4.会计估计变更增加（或减少）利润总额 Increase (Decrease) in ProfitDue to Changes of Accounting Estimates5.债务重组损失 Losses from Debt Restructuring现金流量表 Cash Flow Statement一、经营活动产生的现金流量： Cash Flow from Operating Activities:销售商品、提供劳务收到的现金Cash Received from Sales of Goods or Rendering Services收到的税费返还 Refunds of Taxes and Levies收到的其他与经营活动有关的现金 Other Cash Received Relating to Operating Activities现金流入小计 Sub-Total of Cash Inflows购买商品、接受劳务支付的现金 Cash Paid for Commodities and Services支付给职工以及为职工支付的现金 Cash Paid to and on Behalf of Employees支付的各项税费 Payments of All Types of Taxes支付的其他与经营活动有关的现金 Other Cash Paid Relating to Operating Activities现金流出小计 Sub-Total of Cash Outflows经营活动产生的现金流量净额Net Cash Flows from Operating Activities二、投资活动产生的现金流量： Cash Flow from Investment Activities:收回投资所收到的现金 Cash Received from Disposal of Investments处置子公司和其他经营单位收到的现金 Cash Received from Disposal of Subsidiary or Other Operating Business Units取得投资收益所收到的现金Cash Received from Returns on Investments处置固定资产、无形资产和其他长期资产而收到的现金净额 Net Cash Received from Disposal of Fixed Assets, Intangible Assets and Other Long-term Assets购买子公司所收到的现金Cash Received by Acquisition of Subsidiary收到的其他与投资活动有关的现金 Other Cash Received Relating to Investment Activities现金流入小计 Sub-Total of Cash Inflows购建固定资产、无形资产和其他长期资产所支付的现金 Cash Paid to Acquire Fixed Assets, Intangible Assets and Other Long-term Assets 投资所支付的现金 Cash Paid to Acquire Investments支付的其他与投资活动有关的现金 Other Cash Payments Relating to Investment Activities现金流出小计 Sub-Total of Cash Outflows投资活动产生的现金流量净额Net Cash Flow from Investment Activities三、筹资活动产生的现金流量： Cash Flow from Financing Activities:吸收投资所收到的现金 Cash Received by Investors借款所收到的现金 Cash Received from Borrowings其中：从金融机构借款所收到的现金 Include: Cash Received from Financial Institution Borrowings收到的其他与筹资活动有关的现金 Cash Received Relating to Other Financing Activities现金流入小计 Sub-Total of Cash Inflows偿还债务所支付的现金 Cash Repayments of Amount Borrowed其中：偿还金融机构债务所支付的现金 Include: Repayments of Financial Institution Borrowings分配股利、利润和偿付利息所支付的现金 Dividends Paid, Profit Distributed or Interest Paid支付的其他与筹资活动有关的现金 Other Cash Payments Relating to Financing Activities现金流出小计 Sub-Total of Cash Outflows筹资活动产生的现金流量净额 Net Cash Flow from Financing Activities四、汇率变动对现金的影响额Effect of Foreign Exchange RateChanges on Cash五、现金及现金等价物净增加额 Net Increase (Decrease) in Cash andCash Equivalents现金流量附表： Supplementary Information:1.将净利润调节为经营活动的现金流量： Reconciliation of Net Profit to Cash Flow from Operating Activities:净利润 Net Profit加：少数股东损益 Add: Minority Interest加：计提的资产减值准备 Add: Provision of Asset Impairment固定资产折旧 Depreciation of Fixed Assets无形资产摊销 Amortization of Intangible Assets长期待摊费用摊销 Amortization of Long-term Deferred Expenses 待摊费用减少（减：增加）Decrease in Deferred Expenses (deduct: increase)预提费用增加（减：减少）Increase in Accrued Expenses (deduct: decrease)处置固定资产、无形资产和其他长期资产的损失（减、收益）Losses on Disposal of Fixed Assets, Intangible Assets and Other Long-term Assets (Deduct: Gains)固定资产报废损失 Losses on Disposal of Fixed Assets财务费用 Financial Expense (Income)投资损失（减、收益） Losses Arising from Investments (Deduct: Gains)递延税款贷款（减、借项） Deferred Tax Credit (Deduct: Debit) 存货的减少（减、增加） Decrease in Inventories经营性应收项目的减少（减、增加） Decrease in Receivable underOperating Activities (Deduct: Increase)经营性应付项目的增加（减、减少） Increase in Payables under Operating Activities (Deduct: Decrease)其他 Others经营活动产生的现金流量净额 Net Cash Flow from Operating Activities2.不涉及现金收支的投资和筹资活动：Investment and Financing Activities that Do Not Involve Cash Receipts and Payments: 债务转为资本 Conversion of Debt into Capital一年内到期的可转换公司债券 Reclassification of Convertible Bonds Expiring within One Year as Current Liability融资租入固定资产 Fixed Assets Acquired under Financial Leases 3.现金及现金等价物净增加情况： Net Increase in Cash and Cash Equivalents:现金的期末余额 Cash at the End of the Period减：现金的期初余额 Deduct: Cash at the Beginning of the Year加：现金等价物的期末余额 Add: Cash Equivalents at the End of the Period减：现金等价物的期初余额Deduct: Cash Equivalents at the Beginning of the Period现金及现金等价物净增加额Net Increase in Cash and Cash Equivalents一、损益表INCOME STATEMENTAggregate 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 expenses Selling 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 当期所得税Deferred Income tax 递延所得税Interest income 利息收入Interest income net 利息收入净额Profit for the period 本期利润Ordinary income 普通所得、普通收益、通常收入Comprehensive income 综合收益、全面收益Net income 净利润Net loss 净损失Net Margin 净利率Income from continuing operations 持续经营收益或连续经营部门营业收益 Income from discontinued operations 非持续经营收益或停业部门经营收益extraordinary gain and loss 特别损益、非常损益Gain on trading securities 交易证券收益Net Profit attributable to Equity Holders of the Company 归属于本公司股东所有者的净利润Net income attributed to shareholders 归属于母公司股东的净利润或股东应占溢利（香港译法）Profit attributable to shareholders 归属于股东所有者（持有者）的利润或股东应占溢利（香港译法）Minority interests 少数股东权益/少数股东损益Change in fair value of exchangeable securities 可交换证券公允值变动 Other comprehensive income —Foreign currency translation adjustment 其他综合利润—外汇折算差异Comprehensive (loss) / income 综合利润(亏损)Gain on disposal of assets 处分资产溢价收入Loss on disposal of assets 处分资产损失Asset impairments 资产减值Gain on sale of assets 出售资产利得Intersegment eliminations 公司内部冲销Dividends 股息/股利/分红Deferred dividends 延派股利Net loss per share: 每股亏损Earnings per share（EPS） 每股收益Earnings per share attributable to ordinary equity holders of the parent 归属于母公司股东持有者的每股收益-Basic -基本-Diluted -稀释/摊薄（每股收益一般用稀释，净资产用摊薄）Diluted EPS 稀释每股收益Basic EPS 基本每股收益Weighted average number of ordinary shares: 加权平均股数：-Basic -基本-Diluted -稀释/摊薄Derivative financial instruments 衍生金融工具Borrowings 借貸Earnings Per Share, excluding the (loss)gain on the derivative component of convertible bonds and exchange difference 扣除可换股债券之衍生工具评估损益及汇兑损失后每股盈Historical Cost 历史成本Capital expenditures 资本支出revenues expenditure 收益支出Equity in earnings of affiliates equity earnings of affiliates 子公司股权收益附属公司股权收益联营公司股权收益equity in affiliates 附属公司权益Equity Earning 股权收益、股本盈利Non-operating income 营业外收入Income taxes-current 当期所得税或法人税、住民税及事业税等（日本公司用法）Income taxes-deferred 递延所得税或法人税等调整项（日本公司用法）Income (loss) before income taxes and minority interest 所得税及少数股东权益前利润（亏损）Equity in the income of investees 采权益法认列之投资收益Equity Compensation 权益报酬Weighted average number of shares outstanding 加权平均流通股 treasury shares 库存股票Number of shares outstanding at the end of the period 期末流通股数目 Equity per share, attributable to equity holders of the Parent 归属于母公司所有者的每股净资产Dividends per share 每股股息、每股分红Cash flow from operations （CFFO） 经营活动产生的现金流量 Weighted average number of common and common equivalent shares outstanding： 加权平均普通流通股及等同普通流通股Equity Compensation 权益报酬Weighted Average Diluted Shares 稀释每股收益加权平均值Gain on disposition of discontinued operations 非持续经营业务处置利得（收益）Loss on disposition of discontinued operations 非持续经营业务处置损失 participation in profit 分红profit participation capital 资本红利、资本分红profit sharing 分红Employee Profit Sharing 员工分红（红利）Dividends to shareholders 股东分红（红利）Average basic common shares outstanding 普通股基本平均数 Average diluted common shares outstanding 普通股稀释平均数 Securities litigation expenses, net 证券诉讼净支出Intersegment eliminations 部门间消减ROA（Return on assets） 资产回报率/资产收益率ROE(Return on Equity) 股东回报率/股本收益率(回报率)净资产收益率 Equity ratio 产权比率Current ration (times) 流动比率ROCE（Return on Capital Employed） 资本报酬率（回报率）或运营资本回报率或权益资本收益率或股权收益率RNOA（Return on Net Operating Assets） 净经营资产收益率（回报率） ROI（Return on Investment） 投资回报率OA（Operating Assets） 经营性资产OL（Operating Liabilities） 经营性负债NBC(Net Borrow Cost) 净借债费用OI(Operating Income) 经营收益NOA(Net Operating Assets) 净经营性资产NFE(Net Financial Earnings) 净金融收益NFO(Net Financial Owners) 净金融负债FLEV(Financial leverage) 财务杠杆OLLEV(Operating Liabilities leverage) 经营负债杠杆CSE(Common Stock Equity) 普通股权益SPREAD 差价RE(Residual Earning) 剩余收益二、资产负债表balance sheet 资产负债表aggregate balance sheet 合并资产负债表Assets 资产Current assets 流动资产Non-current assets 非流动资产Interests in subsidiaries 附属公司权益Cash and cash equivalents 现金及现金等价物Hong Kong listed investments, at fair value 于香港上市的投资，以公允价值列示Investment deposits 投资存款Designated loan 委托贷款Financial assets 金融资产Pledged deposits 银行保证金 /抵押存款Trade accounts receivable 应收账款Trade and bills receivables 应收账款及应收票据Inventories 存货/库存Prepayments and other receivables 预付款及其他应收款Prepayments, deposits and other receivables 预付账款、按金及其它应收款Total current assets 流动资产合计Tangible assets 有形资产Intangible assets 无形资产Investment properties 投资物业Goodwill 商誉Other intangible assets 其他无形资产Available-for-sale investments 可供出售投资Prepayments for acquisition of properties 收购物业预付款项fair value 公允价值Property, plant and equipment 物业、厂房及设备或财产、厂房及设备或固定资产Fixed Assets 固定资产Plant Assets 厂房资产Lease prepayments 预付租金Intangible assets 无形资产Deferred tax assets 递延税/递延税项资产Total assets 资产合计Liabilities 负债Current liabilities 流动负债Short-term bank loans 短期银行借款Current maturities of long-term bank loans 一年内到期的长期银行借款 Accounts and bills payable 应付账款及应付票据Accrued expenses and other payables 预提费用及其他应付款Total current liabilities 流动负债合计Long-term bank loans, less current maturities Deferred income Deferred tax liabilities 长期银行借款，减一年内到期的长期银行贷款Deferred income 递延收入Deferred tax liabilities 递延税Financial Net Debt 净金融负债Total liabilities 负债合计Commitments and contingencies 资本承诺及或有负债三、股东权益Donated shares 捐赠股票Additional paid-in capital 资本公积Statutory reserves 法定公积Retained earnings 未分配利润Accumulated other comprehensive income 累积其他综合所得 Treasury shares 库存股票Total shareholders’equity 股东权益合计Equity 股东权益、所有者权益、净资产Shareholder’s Equity Stockholder's Equity Owner's Equity 股东权益、所有者权益Total liabilities and shareholders’equity 负债和股东权益合计Capital and reserves attributable to the Company’s equity holders 本公司权益持有人应占资本及储备Issued capital 已发行股本Share capital 股本Reserves 储备Cash reserves 现金储备Interim dividend 中期股息Proposed dividend 拟派股息Proposed special dividend 拟派末期股息Proposed special dividend 拟派特别股息Proposed final special dividend 拟派末期特别股息Convertible bonds 可换股债券Shareholders’ fund 股东资金四、现金流量表STATEMENTS OF CASH FLOWSCash flow from operating activities 经营活动产生的现金流Net cash provided by / (used in) operating activities 经营活动产生的现金流量净额Net income /loss 净利润或损失Adjustments to reconcile net loss to net cash provided by/(used in) operating activities: 净利润之现金调整项：Depreciation and amortization 折旧及摊销Addition of bad debt expense 坏账增加数/（冲回数）Provision for obsolete inventories 存货准备Share-based compensation 股票薪酬Deferred income taxes 递延所得税Exchange loss 汇兑损失Loss of disposal of property, plant and equipment 处置固定资产损失 Changes in operating assets and liabilities: 经营资产及负债的变化 Trade accounts receivable 应收账款Inventories 存货Prepayments and other receivables 预付款及其他应收款Accounts and bills payable 应付账款及应付票据Accrued expenses and other payables 预提费用及其他应付款Net cash provided by / (used in) operating activities 经营活动产生/（使用）的现金Free cash flow 自由现金流Cash flow from investing activities 投资活动产生的现金流Net cash used in investing activities 投资活动产生的现金流量净额 Purchases of property, plant and equipment 购买固定资产Payment of lease prepayment 支付预付租金Purchases of intangible assets 购买无形资产Proceeds from disposal of property, plant and equipment 处置固定资产所得Government grants received 政府补助Equity in the income of investees 采权益法认列之投资收益Cash flow from financing activities 筹资活动产生的现金流Net cash provided by financing activities 筹资活动产生的现金流量净额 Proceeds from borrowings 借款所得Repayment of borrowings 还款Decrease / (increase) in pledged deposits 银行保证金（增加）/ 减少 Proceeds from issuance of capital stock 股本发行所得Net cash provided by financing activities 筹资活动产生的现金Effect of exchange rate changes on cash and cash equivalents 现金及现金等价物的汇率变更的影响Net decrease in cash and cash equivalents 现金及现金等价物的净（减少）/ 增加Cash and cash equivalents at the beginning of period 期初现金及现金等价物Cash and cash equivalents at the end of period 期末现金及现金等价物 Investments （incl. financial assets） 金融资产投资Investments in acquisitions 并购投资Net cash flow 现金流量净额一、损益表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 销售成本营业成本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 developmentcosts （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 营销费用或行销费用General and administrative expenses 管理费用或一般及管理费用Administrative expenses 管理费用 SPECIAL ITEMS 特别费支出Organic growth 内部增长 或内生增长 有机增长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integration charges 合并费用Provision for taxesProvision for income taxes备抵所得税、或备付所得税 Finance income 财务收益headline profit 不计资本运作性质的利润 Share of profits and losses ofequity-accounted investments权益法确认之投资损益Provision for credit and insurance losses 信贷和保险损失准备 信贷和保险损失准备金trading profit 营业利润Recognized Income and Expense 可辨认收入和费用, 其中income包括持有某项资产或资产组期间的现金流量和处置时的现金流量，expense包括可明确归属于该资产的取得、持有和处置费用。
