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会计专业术语中英文对照表

会计专业术语中英文对照表
会计专业术语中英文对照表

ACCOUNTING

一、资产assets

1、流动资产current assets

111 现金及约当现金cash and cash equivalents

1111 库存现金cash on hand

1112 零用金/周转金petty cash/revolving funds

1113 银行存款cash in banks

1116 在途现金cash in transit

1117 约当现金cash equivalents

1118 其它现金及约当现金other cash and cash equivalents

112 短期投资short-term investments

1121 短期投资-股票short-term investments - stock

1122 短期投资-短期票券short-term investments - short-term notes and bills

1123 短期投资-政府债券short-term investments - government bonds

1124 短期投资-受益凭证short-term investments - beneficiary certificates

1125 短期投资-公司债short-term investments - corporate bonds

1128 短期投资-其它short-term investments - other

1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable

1131 应收票据notes receivable

1132 应收票据贴现discounted notes receivable

1137 应收票据-关系人notes receivable - related parties

1138 其它应收票据other notes receivable

1139 备抵呆帐-应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable

1141 应收帐款accounts receivable

1142 应收分期帐款installment accounts receivable

1147 应收帐款-关系人accounts receivable - related parties

1149 备抵呆帐-应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables

1181 应收出售远汇款forward exchange contract receivable

1182 应收远汇款-外币forward exchange contract receivable - foreign currencies

1183 买卖远汇折价discount on forward ex-change contract

1184 应收收益earned revenue receivable

1185 应收退税款income tax refund receivable

1187 其它应收款- 关系人other receivables - related parties

1188 其它应收款- 其它other receivables - other

1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories

1211 商品存货merchandise inventory

1212 寄销商品consigned goods

1213 在途商品goods in transit

1219 备抵存货跌价损失allowance for reduction of inventory to market

1221 制成品finished goods

1222 寄销制成品consigned finished goods

1223 副产品by-products

1224 在制品work in process

1225 委外加工work in process - outsourced

1226 原料raw materials

1227 物料supplies

1228 在途原物料materials and supplies in transit

1229 备抵存货跌价损失allowance for reduction of inventory to market 125 预付费用prepaid expenses

1251 预付薪资prepaid payroll

1252 预付租金prepaid rents

1253 预付保险费prepaid insurance

1254 用品盘存office supplies

1255 预付所得税prepaid income tax

1258 其它预付费用other prepaid expenses

126 预付款项prepayments

1261 预付货款prepayment for purchases

1268 其它预付款项other prepayments

128~129 其它流动资产other current assets

1281 进项税额V AT paid ( or input tax)

1282 留抵税额excess VAT paid (or overpaid V AT)

1283 暂付款temporary payments

1284 代付款payment on behalf of others

1285 员工借支advances to employees

1286 存出保证金refundable deposits

1287 受限制存款certificate of deposit-restricted

1291 递延所得税资产deferred income tax assets

1292 递延兑换损失deferred foreign exchange losses

1293 业主(股东)往来owners^(stockholders^) current account

1294 同业往来current account with others

1298 其它流动资产-其它other current assets - other

2、基金及长期投资funds and long-term investments

131 基金funds

1311 偿债基金redemption fund (or sinking fund)

1312 改良及扩充基金fund for improvement and expansion

1313 意外损失准备基金contingency fund

1314 退休基金pension fund

1318 其它基金other funds

132 长期投资long-term investments

1321 长期股权投资long-term equity investments

1322 长期债券投资long-term bond investments

1323 长期不动产投资long-term real estate in-vestments

1324 人寿保险现金解约价值cash surrender value of life insurance

1328 其它长期投资other long-term investments

1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments

3、固定资产property , plant, and equipment

141 土地land

1411 土地land

1418 土地-重估增值land - revaluation increments

142 土地改良物land improvements

1421 土地改良物land improvements

1428 土地改良物-重估增值land improvements - revaluation increments

1429 累积折旧-土地改良物accumulated depreciation - land improvements

143 房屋及建物buildings

1431 房屋及建物buildings

1438 房屋及建物-重估增值buildings -revaluation increments

1439 累积折旧-房屋及建物accumulated depreciation - buildings

144~146 机(器)具及设备machinery and equipment

1441 机(器)具machinery

1448 机(器)具-重估增值machinery - revaluation increments

1449 累积折旧-机(器)具accumulated depreciation - machinery

151 租赁资产leased assets

1511 租赁资产leased assets

1519 累积折旧-租赁资产accumulated depreciation - leased assets

152 租赁权益改良leasehold improvements

1521 租赁权益改良leasehold improvements

1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements

156 未完工程及预付购置设备款construction in progress and prepayments forequipment 1561 未完工程construction in progress

1562 预付购置设备款prepayment for equipment

158 杂项固定资产miscellaneous property, plant, and equipment

1581 杂项固定资产miscellaneous property, plant, and equipment

1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments

1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment

16 递耗资产depletable assets

161 递耗资产depletable assets

1611 天然资源natural resources

1618 天然资源-重估增值natural resources -revaluation increments

1619 累积折耗-天然资源accumulated depletion - natural resources

17 无形资产intangible assets

171 商标权trademarks

1711 商标权trademarks

172 专利权patents

1721 专利权patents

173 特许权franchise

1731 特许权franchise

174 著作权copyright

1741 著作权copyright

175 计算机软件computer software

1751 计算机软件computer software cost

176 商誉goodwill

1761 商誉goodwill

177 开办费organization costs

1771 开办费organization costs

178 其它无形资产other intangibles

1781 递延退休金成本deferred pension costs

1782 租赁权益改良leasehold improvements

1788 其它无形资产-其它other intangible assets - other

18 其它资产other assets

181 递延资产deferred assets

1811 债券发行成本deferred bond issuance costs

1812 长期预付租金long-term prepaid rent

1813 长期预付保险费long-term prepaid insurance

1814 递延所得税资产deferred income tax assets

1815 预付退休金prepaid pension cost

1818 其它递延资产other deferred assets

182 闲置资产idle assets

1821 闲置资产idle assets

184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables 1841 长期应收票据long-term notes receivable

1842 长期应收帐款long-term accounts receivable

1843 催收帐款overdue receivables

1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties

1848 其它长期应收款项other long-term receivables

1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables

185 出租资产assets leased to others

1851 出租资产assets leased to others

1858 出租资产-重估增值assets leased to others - incremental value from revaluation 1859 累积折旧-出租资产accumulated depreciation - assets leased to others

186 存出保证金refundable deposit

1861 存出保证金refundable deposits

188 杂项资产miscellaneous assets

1881 受限制存款certificate of deposit - restricted

1888 杂项资产-其它miscellaneous assets - other

二、负债liabilities

21~ 22 流动负债current liabilities

211 短期借款short-term borrowings(debt)

2111 银行透支bank overdraft

2112 银行借款bank loan

2114 短期借款-业主short-term borrowings - owners

2115 短期借款-员工short-term borrowings - employees

2117 短期借款-关系人short-term borrowings- related parties

2118 短期借款-其它short-term borrowings - other

212 应付短期票券short-term notes and bills payable

2121 应付商业本票commercial paper payable

2122 银行承兑汇票bank acceptance

2128 其它应付短期票券other short-term notes and bills payable

2129 应付短期票券折价discount on short-term notes and bills payable

213 应付票据notes payable

2131 应付票据notes payable

2137 应付票据-关系人notes payable - related parties

2138 其它应付票据other notes payable

214 应付帐款accounts pay able

2141 应付帐款accounts payable

2147 应付帐款-关系人accounts payable - related parties

216 应付所得税income taxes payable

2161 应付所得税income tax payable

217 应付费用accrued expenses

2171 应付薪工accrued payroll

2172 应付租金accrued rent payable

2173 应付利息accrued interest payable

2174 应付营业税accrued V AT payable

2175 应付税捐-其它accrued taxes payable- other

2178 其它应付费用other accrued expenses payable

218~219 其它应付款other payables

2181 应付购入远汇款forward exchange contract payable

2182 应付远汇款-外币forward exchange contract payable - foreign currencies 2183 买卖远汇溢价premium on forward exchange contract

2184 应付土地房屋款payables on land and building purchased

2185 应付设备款Payables on equipment

2187 其它应付款-关系人other payables - related parties

2191 应付股利dividend payable

2192 应付红利bonus payable

2193 应付董监事酬劳compensation payable to directors and supervisors

2198 其它应付款-其它other payables - other

226 预收款项advance receipts

2261 预收货款sales revenue received in advance

2262 预收收入revenue received in advance

2268 其它预收款other advance receipts

227 一年或一营业周期内到期长期负债long-term liabilities -current portion 2271 一年或一营业周期内到期公司债corporate bonds payable - current portion

2272 一年或一营业周期内到期长期借款long-term loans payable - current portion

2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle

2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion

2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion

228~229 其它流动负债other current liabilities

2281 销项税额V AT received(or output tax)

2283 暂收款temporary receipts

2284 代收款receipts under custody

2285 估计售后服务/保固负债estimated warranty liabilities

2291 递延所得税负债deferred income tax liabilities

2292 递延兑换利益deferred foreign exchange gain

2293 业主(股东)往来owners^ current account

2294 同业往来current account with others

2298 其它流动负债-其它other current liabilities - others

23 长期负债long-term liabilities

231 应付公司债corporate bonds payable

2311 应付公司债corporate bonds payable

2319 应付公司债溢(折)价premium(discount) on corporate bonds payable

232 长期借款long-term loans payable

2321 长期银行借款long-term loans payable - bank

2324 长期借款-业主long-term loans payable - owners

2325 长期借款-员工long-term loans payable - employees

2327 长期借款-关系人long-term loans payable - related parties

2328 长期借款-其它long-term loans payable - other

233 长期应付票据及款项long-term notes and accounts payable

2331 长期应付票据long-term notes payable

2332 长期应付帐款long-term accounts pay-able

2333 长期应付租赁负债long-term capital lease liabilities

2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties

2338 其它长期应付款项other long-term payables

234 估计应付土地增值税accrued liabilities for land value increment tax

2341 估计应付土地增值税estimated accrued land value incremental tax pay-able

235 应计退休金负债accrued pension liabilities

2351 应计退休金负债accrued pension liabilities

238 其它长期负债other long-term liabilities

2388 其它长期负债-其它other long-term liabilities - other

28 其它负债other liabilities

281 递延负债deferred liabilities

2811 递延收入deferred revenue

2814 递延所得税负债deferred income tax liabilities

2818 其它递延负债other deferred liabilities

286 存入保证金deposits received

2861 存入保证金guarantee deposit received

288 杂项负债miscellaneous liabilities

2888 杂项负债-其它miscellaneous liabilities - other

三、业主权益owners^ equity

31 资本capital

311 资本(或股本)capital

3111 普通股股本capital - common stock

3112 特别股股本capital - preferred stock

3113 预收股本capital collected in advance

3114 待分配股票股利stock dividends to be distributed

3115 资本capital

32 资本公积additional paid-in capital

321 股票溢价paid-in capital in excess of par

3211 普通股股票溢价paid-in capital in excess of par- common stock

3212 特别股股票溢价paid-in capital in excess of par- preferred stock

323 资产重估增值准备capital surplus from assets revaluation

3231 资产重估增值准备capital surplus from assets revaluation

324 处分资产溢价公积capital surplus from gain on disposal of assets

3241 处分资产溢价公积capital surplus from gain on disposal of assets

325 合并公积capital surplus from business combination

3251 合并公积capital surplus from business combination

326 受赠公积donated surplus

3261 受赠公积donated surplus

328 其它资本公积other additional paid-in capital

3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method

3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions

33 保留盈余(或累积亏损) retained earnings (accumulated deficit)

331 法定盈余公积legal reserve

3311 法定盈余公积legal reserve

332 特别盈余公积special reserve

3321 意外损失准备contingency reserve

3322 改良扩充准备improvement and expansion reserve

3323 偿债准备special reserve for redemption of liabilities

3328 其它特别盈余公积other special reserve

335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)

3351 累积盈亏accumulated profit or loss

3352 前期损益调整prior period adjustments

3353 本期损益net income or loss for current period

34 权益调整equity adjustments

341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments

3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments

342 累积换算调整数cumulative translation adjustment

3421 累积换算调整数cumulative translation adjustments

343 未认列为退休金成本之净损失net loss not recognized as pension cost

3431 未认列为退休金成本之净损失net loss not recognized as pension costs

35 库藏股treasury stock

351 库藏股treasury stock

3511 库藏股treasury stock

36 少数股权minority interest

361 少数股权minority interest

3611 少数股权minority interest

四、损益类

4 营业收入operating revenue

41 销货收入sales revenue

411 销货收入sales revenue

4111 销货收入sales revenue

4112 分期付款销货收入installment sales revenue

417 销货退回sales return

4171 销货退回sales return

419 销货折让sales allowances

4191 销货折让sales discounts and allowances

46 劳务收入service revenue

461 劳务收入service revenue

4611 劳务收入service revenue

47 业务收入agency revenue

471 业务收入agency revenue

4711 业务收入agency revenue

48 其它营业收入other operating revenue

488 其它营业收入-其它other operating revenue

4888 其它营业收入-其它other operating revenue - other

5 营业成本operating costs

51 销货成本cost of goods sold

511 销货成本cost of goods sold

5111 销货成本cost of goods sold

5112 分期付款销货成本installment cost of goods sold

512 进货purchases

5121 进货purchases

5122 进货费用purchase expenses

5123 进货退出purchase returns

5124 进货折让charges on purchased merchandise

513 进料materials purchased

5131 进料material purchased

5132 进料费用charges on purchased material

5133 进料退出material purchase returns

5134 进料折让material purchase allowances

514 直接人工direct labor

5141 直接人工direct labor

515~518 制造费用manufacturing overhead

5151 间接人工indirect labor

5152 租金支出rent expense, rent

5153 文具用品office supplies (expense)

5154 旅费travelling expense, travel

5155 运费shipping expenses, freight

5156 邮电费postage (expenses)

5157 修缮费repair(s) and maintenance (expense )

5158 包装费packing expenses

5161 水电瓦斯费utilities (expense)

5162 保险费insurance (expense)

5163 加工费manufacturing overhead - outsourced

5166 税捐taxes

5168 折旧depreciation expense

5169 各项耗竭及摊提various amortization

5172 伙食费meal (expenses)

5173 职工福利employee benefits/welfare

5176 训练费training (expense)

5177 间接材料indirect materials

5188 其它制造费用other manufacturing expenses

56 劳务成本制ervice costs

561 劳务成本service costs

5611 劳务成本service costs

56 劳务成本制ervice costs

561 劳务成本service costs

5611 劳务成本service costs

57 业务成本gency costs

571 业务成本agency costs

5711 业务成本agency costs

58 其它营业成本other operating costs

588 其它营业成本-其它other operating costs-other

5888 其它营业成本-其它other operating costs - other 6 营业费用operating expenses

61 推销费用selling expenses

615~618 推销费用selling expenses

6151 薪资支出payroll expense

6152 租金支出rent expense, rent

6153 文具用品office supplies (expense)

6154 旅费travelling expense, travel

6155 运费shipping expenses, freight

6156 邮电费postage (expenses)

6157 修缮费repair(s) and maintenance (expense)

6159 广告费advertisement expense, advertisement

6161 水电瓦斯费utilities (expense)

6162 保险费insurance (expense)

6164 交际费entertainment (expense)

6165 捐赠donation (expense)

6166 税捐taxes

6167 呆帐损失loss on uncollectible accounts

6168 折旧depreciation expense

6169 各项耗竭及摊提various amortization

6172 伙食费meal (expenses)

6173 职工福利employee benefits/welfare

6175 佣金支出commission (expense)

6176 训练费training (expense)

6188 其它推销费用other selling expenses

62 管理及总务费用general & administrative expenses

625~628 管理及总务费用general & administrative expenses 6251 薪资支出payroll expense

6252 租金支出rent expense, rent

6253 文具用品office supplies

6254 旅费travelling expense, travel

6255 运费shipping expenses,freight

6256 邮电费postage (expenses)

6257 修缮费repair(s) and maintenance (expense)

6259 广告费advertisement expense, advertisement

6261 水电瓦斯费utilities (expense)

6262 保险费insurance (expense)

6264 交际费entertainment (expense)

6265 捐赠donation (expense)

6266 税捐taxes

6267 呆帐损失loss on uncollectible accounts

6268 折旧depreciation expense

6269 各项耗竭及摊提various amortization

6271 外销损失loss on export sales

6272 伙食费meal (expenses)

6273 职工福利employee benefits/welfare

6274 研究发展费用research and development expense

6275 佣金支出commission (expense)

6276 训练费training (expense)

6278 劳务费professional service fees

6288 其它管理及总务费用other general and administrative expenses

63 研究发展费用research and development expenses

635~638 研究发展费用research and development expenses

6351 薪资支出payroll expense

6352 租金支出rent expense, rent

6353 文具用品office supplies

6354 旅费travelling expense, travel

6355 运费shipping expenses, freight

6356 邮电费postage (expenses)

6357 修缮费repair(s) and maintenance (expense)

6361 水电瓦斯费utilities (expense)

6362 保险费insurance (expense)

6364 交际费entertainment (expense)

6366 税捐taxes

6368 折旧depreciation expense

6369 各项耗竭及摊提various amortization

6372 伙食费meal (expenses)

6373 职工福利employee benefits/welfare

6376 训练费training (expense)

6378 其它研究发展费用other research and development expenses

7 营业外收入及费用non-operating revenue and expenses, other income(expense)

71~74 营业外收入non-operating revenue

711 利息收入interest revenue

7111 利息收入interest revenue/income

712 投资收益investment income

7121 权益法认列之投资收益investment income recognized under equity method 7122 股利收入dividends income

7123 短期投资市价回升利益gain on market price recovery of short-term investment 713 兑换利益foreign exchange gain

7131 兑换利益foreign exchange gain

714 处分投资收益gain on disposal of investments

7141 处分投资收益gain on disposal of investments

715 处分资产溢价收入gain on disposal of assets

7151 处分资产溢价收入gain on disposal of assets

748 其它营业外收入other non-operating revenue

7481 捐赠收入donation income

7482 租金收入rent revenue/income

7483 佣金收入commission revenue/income

7484 出售下脚及废料收入revenue from sale of scraps

7485 存货盘盈gain on physical inventory

7486 存货跌价回升利益gain from price recovery of inventory

7487 坏帐转回利益gain on reversal of bad debts

7488 其它营业外收入-其它other non-operating revenue- other items

75~ 78 营业外费用non-operating expenses

751 利息费用interest expense

7511 利息费用interest expense

752 投资损失investment loss

7521 权益法认列之投资损失investment loss recog- nized under equity method

7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market

753 兑换损失foreign exchange loss

7531 兑换损失foreign exchange loss

754 处分投资损失loss on disposal of investments

7541 处分投资损失loss on disposal of investments

755 处分资产损失loss on disposal of assets

7551 处分资产损失loss on disposal of assets

788 其它营业外费用other non-operating expenses

7881 停工损失loss on work stoppages

7882 灾害损失casualty loss

7885 存货盘损loss on physical inventory

7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories

7888 其它营业外费用-其它other non-operating expenses- other

8 所得税费用(或利益) income tax expense (or benefit)

81 所得税费用(或利益) income tax expense (or benefit)

811 所得税费用(或利益) income tax expense (or benefit)

8111 所得税费用(或利益)income tax expense ( or benefit)

9 非经常营业损益nonrecurring gain or loss

91 停业部门损益gain(loss) from discontinued operations

911 停业部门损益-停业前营业损益income(loss) from operations of discontinued segments

9111 停业部门损益-停业前营业损益income(loss) from operations of discontinued segment

912 停业部门损益-处分损益gain(loss) from disposal of discontinued segments

9121 停业部门损益-处分损益gain(loss) from disposal of discontinued segment

92 非常损益extraordinary gain or loss

921 非常损益extraordinary gain or loss

9211 非常损益extraordinary gain or loss

93 会计原则变动累积影响数cumulative effect of changes in accounting principles

931 会计原则变动累积影响数cumulative effect of changes in accounting principles

9311 会计原则变动累积影响数cumulative effect of changes in accounting principles

94 少数股权净利minority interest income

941 少数股权净利minority interest income

9411 少数股权净利minority interest income

财务专业术语中英文对照表

财务专业术语中英文对照表 英文中文说明 Account Accounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Audit 审计 Balance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测 Certificate in Internal Auditing 部审计证书 Certificate in Management Accounting 管理会计证书 Certificate Public Accountant注册会计师 Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会 Financial forecast 财务预测 Generally accepted accounting principles 公认会计原则 General-purpose information 通用目的信息 Government Accounting Office 政府会计办公室 Income statement 损益表 Institute of Internal Auditors 部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性 Internal auditing 部审计 Internal control structure 部控制结构 Internal Revenue Service 国收入署 Internal users部使用者 Management accounting 管理会计 Return of investment 投资回报 Return on investment 投资报酬 Securities and Exchange Commission 证券交易委员会

会计专业术语中英文对照

A (1)ABC 作业基础成本计算 A (2)absorbed overhead 已吸收制造费用 A (3)absorption costing 吸收成本计算 A (4)account 帐户,报表 A (5)accounting postulate 会计假设 A (6)accounting series release 会计公告文件 A (7)accounting valuation 会计计价 A (8)account sale 承销清单 A (9)accountability concept 经营责任概念 A (10)accountancy 会计职业 A (11)accountant 会计师 A (12)accounting 会计 A (13)agency cost 代理成本 A (14)accounting bases 会计基础 A (15)accounting manual 会计手册 A (16)accounting period 会计期间 A (17)accounting policies 会计方针 A (18)accounting rate of return 会计报酬率 A (19)accounting reference date 会计参照日 A (20)accounting reference period 会计参照期间A (21)accrual concept 应计概念 A (22)accrual expenses 应计费用

A (23)acid test ration 速动比率(酸性测试比率) A (24)acquisition 购置 A (25)acquisition accounting 收购会计 A (26)activity based accounting 作业基础成本计算A (27)adjusting events 调整事项 A (28)administrative expenses 行政管理费 A (29)advice note 发货通知 A (30)amortization 摊销 A (31)analytical review 分析性检查 A (32)annual equivalent cost 年度等量成本法 A (33)annual report and accounts 年度报告和报表A (34)appraisal cost 检验成本 A (35)appropriation account 盈余分配帐户 A (36)articles of association 公司章程细则 A (37)assets 资产 A (38)assets cover 资产保障 A (39)asset value per share 每股资产价值 A (40)associated company 联营公司 A (41)attainable standard 可达标准 A (42)attributable profit 可归属利润 A (43)audit 审计 A (44)audit report 审计报告

(完整版)放疗专业术语中英文对照表

Chemntherapeutic agents 化学疗法 thus xue fiao fa) Chemothcrjipy 化学疔,Z (hija xue Aaa fa) hns the goal of killing or stopping rhe development nf rapidly dividing cells. Examples are Cisplatin, Carboplat in, Bkomycin I 博来霉嗪1 (ftd l3f Sg S-fltinrncjrao 5 氟尿瞪喘(ft/ HiAO m dfinfl), mrthotrExate 甲員媒时{Jia 的 did /ioffk Vincristine fifr chun xJTj/a^, Vinblastine 衣祚碱 (chang chun ;ian}. Taxol and Tawiuvirtn .木戟题(SSfi ben 阳ng 钠* Since the sanK nicchanism (hat kilh malignant cdl or blocks de vela pment of a malignant cell cm have similar effects on a nnrnuil, rap idly dividing celt any of LhcNt agents ciin hax r c btid side clfccts. Some terms of cancer ircitLcd with chemcthera 卩、may cjus,e ihe cancer (o "disappear

暖通专业术语中英文对照词汇表

1. 热力学thermodynamics 2. 热源heat source 3. 热力学平衡状态thermodynamic equilibrium state 4. 稳态steady state 5. 非稳态unsteady state 6. 可逆过程reversible process 7. 不可逆过程irreversible process 8. 热力学第一定律first law of thermodynamics 9. 热力学第二定律second law of thermodynamics 10. 热力学第三定律third law of thermodynamics 11. 内能internal energy 12. 焓enthalpy 13. 熵entropy 14. 热量heat 15. 理想气体ideal gas 16. 相变change of phase 17. 汽化vaporization 18. 蒸发evaporation 19. 沸腾boiling 20. 沸点boiling point 21. 凝结condensation 22. 饱和状态saturation state

23. 饱和温度saturation temperature 24. 饱和压力saturation pressure 25. 饱和液体saturation liquid 26. 饱和蒸汽saturation vapor 27. 过饱和supersaturation 28. 湿蒸汽wet vapor 29. 过热superheat 30. 过热蒸汽superheated vapor 31. 过热度degree of superheat 32. 过冷subcooling 33. 过冷液体subcooled liquid 34. 气-液混合物liquid-vapor mixture 35. 干度quality 36. 冷凝点condensation point 37. 冷凝液condensate 38. 共沸混合物azeotropic mixture 39. 共沸性azeotropy 40. 共沸点azeotropic point 41. 凝固solidification 42. 熔化fusion 43. 熔点melting point 44. 升华sublimation

色彩常用术语中英文对照

色彩常用术语中英文对照 2007-08-06 16:48:16 (已经被浏览7次) 一.红色类红色red 朱红vermeil; vermilion; ponceau 粉红pink; soft red; rose bloom 梅红plum;crimson;fuchsia red 玫瑰红rose madder; rose 桃红peach blossom; peach; carmine rose 樱桃红cherry; cerise 桔红reddish orange; tangerine; jacinth; salmon pink; salmon 石榴红garnet 枣红purplish red; jujube red; date red 莲红lotus red 浅莲红fuchsia pink 豉豆红bean red 辣椒红capsicum red 高粱红Kaoliang red 芙蓉红hibiscus red; poppy red; poppy 胭脂红rogue red ; carmine; cochineal; lake 鲑鱼红salmon 玳瑁红hawksbill turtle red 海螺红cadmium orange 宝石红ruby red 玛瑙红agate red 珊瑚红coral 金红bronze red 铁红iron oxide red 铁锈红rust red 镉红cadmium red 铬红chrome red 砖红brick red 土红laterite; reddle 郎窑红lang-kiln red 均红Jun-kiln red 釉底红underglaze red 威尼斯红Venetian red 法国红French vermilion 茜红alizarin red; madder red 洋红carmine; magenta 品红pinkish red; magenta 猩红scarlet red; scarlet; blood red 油红oil red 紫红purplish red; madder red; wine red; wine; carmine;amaranth; claret; fuchsia;

专业术语中英文对照表

语文课程与教学论 名词术语中英文对照表 the Chinese Course and Teaching and Learning Theory in Chinese and English Teaching materials editing teaching materials /Chinese Teaching Materials /edit teaching materials /Uniformed Chinese Teaching Materials /Experimental Teaching Materials /Mother Tongue Teaching Materials /Teaching Materials of the New Course *textbook *reading book *teaching reference book *exercises book *studying plan Technology /Educational Technology /Modern Educational Technology /Educational Technology in Chinese Teaching /multi-media technology /net technology /cloud serving technology *white board *net meeting *chat room *blog Teaching Basic Theory of the Teaching teaching aim teaching task teaching objective teaching model teaching tactics teaching principle teaching program teaching reform teaching case Courseware teaching resources teaching experiment /mother tongue teaching A Term List of 1. 教材( JC ) 教材编写 /语文教材 /编写教材 / 统编教材 /实验教材 /母语教材 /新课程教材 * 课本 * 读本 * 教学参考书(教参) * 练习册 *学案 2. 技术( JS ) / 教育技术 /现代 教育技术 /语文 教育技术 /多媒 体技术 / 网络 技术 /云服务技 术 * 白板 *网 络会议 *聊天室 * 博克 3. 教学 (JX ) 教学基本理论 教学目的 教学 任务 教学目标 教学模式 教学 策略 教学原则 教学大纲 教学 改革 教学案例 教学课件 教学 资源 教学实验 /母语教学

中英文会计词汇对照表

Rick Antle and Stanley Garstka 2nd edition Glossary 词汇表 A Abnormal Accounting Earnings 超常会计盈余 会计盈余减去期初账面价值乘以一个特定的利息率。例如,会计盈余为$10,特定的利息率为8%,期初公司账面价值为$90,超常会计盈余为:$10-(0.08?$90)=$10-$7 .2=$ 2.8。 Abnormal Economic Earnings 超常经济盈余 经济盈余减去期初投资的价值乘以相应的利息率。例如,经济盈余为$10,相应的利息率为8%,期初公司投资的价值为$90,超常经济盈余为:$10-(0.08?$90)=$10-$7 .2=$ 2.8。利息率是由金融市场对本公司风险的估计决定的。 Accelerated Depreciation 加速折旧 在一项资产的所有折旧年限中,提取的折旧费用逐年递减的会计折旧方法。 Account 账户,会计科目 按资产、负债、权益、收入和费用分类的科目记录。 Accounting 会计 搜集和报告一个组织的财务历史状况的过程。 Accounting Conventions 会计惯例 把经济概念运用到实务中的会计规则和习惯。 Accounting Return on Equity 会计权益回报率 会计盈余除以权益账面价值。分母经常使用年度内权益账面价值的平均。 Accounting Valuation 会计估价 对在资产负债表上报告的特定科目确认相应的货币价值的行为。 Accounts Payable 应付帐款 企业从供货方购货应付而未付的货币。 Accounts Receivable 应收帐款 企业因赊销商品、或提供了劳务而可以向客户收取的款项。 Accrual Accounting 权责发生制会计、应计会计 任何把收入和费用的确认与现金的收入和支出相区别开来的会计方法。 Accrued Liabilities 应计负债 企业欠商品或劳务的供应方的货币。

信息技术常用术语中英文对照表

Hacker 黑客,最初是指发现网络系统安全漏洞并进行修补的人,而现在多指利用系统安全漏洞对网络进行攻击破坏或窃取资料的人 HomePage 主页,通过万维网(Web)进行信息查询的起始信息页 HTML Hypertext Markup Language超文本链接语言HTTP Hypertext Transfer Protocol超文本传输协议ICP Internet Content Provider Internet内容提供商ICQ I seek you网上寻呼 Internet国际互联网,因特网 internet 互联网,泛指由多个计算机网络相互连接而成的一个网络 I Phone Internet Phone一种通过Internet进行语音通讯的技术 IP电话利用Internet技术传输话音信号的一种电话 IRC Internet Relay Chat Internet实时网上交谈系统ISP Internet Service Provider Internet服务提供商 MUD Multi-User Dungeon多用户网络游戏 NII National Information Infrastructure 国家信息基础结构,俗称信息高速公 路 POP Post Office Protocol邮局协议 Proxy Server 代理服务器,一种代表客户机转送服务请求的服务器,它也可以通过在送出信息内容前对其进行审查,从而在因特网和专用网之间提供防火墙安全性 PSP Platform Service Provider平台服务供应商 Telnet远程登录 UNINET中国联通互联网 URL Uniform Resource Locator网站地址 VST Virtual Space Teleconferencing虚拟空间会议 Web环球网 WWW World Wide Web万维网 技术标准 Big5台湾流行的汉字内码标准 CMM Capacity Maturity Model 软件过程能力成熟度模型,一种评测软件开发能力与质量的方法 DES Data Encryption Standard数据加密标准 GB国家标准汉字内码GMT Greenwich Mean Time格林威治时间 IEEE Institution of Electrical and Electronics 电气和电子工程师学会(美国) ISO International Standardization Organization 国际标准化组织 ISO 9000一种质量管理标准 JPEG Joint Photographic Experts Group 联合图象专家组规范,一种图象压缩 标准 MP3MPEGAudioLayer3一种音乐格式,它能够将CD品质的数字录音压缩成原来的1/12大小,令其容易存储和在网上传输 MPEG Motion Picture Experts Group 一种活动图象和声音的压缩标准,其中MPEG1是最常用的,为VCD所采用,MPEG2则为DVD所采用 Open System Interconnect 开放系统互连,用于各种型号计算机

各种专业名称英语词汇中英文对照表

各种专业名称英语词汇中英文对照表

————————————————————————————————作者: ————————————————————————————————日期: ?

各种专业名称英语词汇中英文对照表 哲学Philosophy 马克思主义哲学Philosophy of Marxism 中国哲学ChinesePhilosophy 外国哲学ForeignPhilosophies ?逻辑学Logic?伦理学Ethics 美学Aesthetics 宗教学Science of Religion?科学技术哲学Philosophy of Science andTechnology?经济学Economics?理论经济学Theoretical Economics ?政治经济学PoliticalEconomy ?经济思想史History ofEconomic Thought ?经济史History of Economic 西方经济学WesternEconomics?世界经济World Economics ?人口、资源与环境经济学Population,Resources andEnvironmentalEconomics 应用经济学Applied Economics 国民经济学National Economics?区域经济学Regional Economics ?财政学(含税收学)Public Finance (includingTaxation) 金融学(含保险学) Finance (including Insurance)?产业经济学Industrial Economics ?国际贸易学International Trade 劳动经济学Labor Economics ?统计学Statistics ?数量经济学Quantita tive Economics ?中文学科、专业名称英文学科、专业名称 国防经济学National Defense Economics?法学Law 法学Science of Law ?法学理论Jurisprudence?法律史Legal History ?宪法学与行政法学Constitutional Law and Administrative Law 刑法学Criminal Jurisprudence 民商法学(含劳动法学、社会保障法学)Civil Law and Commercial Law (i ncluding Science of LabourLawand Science ofSocial Sec urityLaw)?诉讼法学Science of ProcedureLaws ?经济法学Sc ience ofEconomic Law ?环境与资源保护法学Science ofEnvironment andNatural Resources Protection Law 国际法学(含国际公法学、国际私法学、国际经济法学、)Internationallaw (including International Public law, International PrivateLaw a

仓库专业术语参考中英文对照

仓库专业术语参考中英 文对照 Company Document number:WTUT-WT88Y-W8BBGB-BWYTT-19998

收发存专用的英语大全; 收货组ReceivingTeam; 收货区ReceivingArea; 散装区BulkStorage; 货架区RackStorage; 入库Entry; 入库单"Warehouseentry;"; 收货单ReceivingNote; 收货产品ReceivingProduct; 物品接收时间GoodsReceiveDate;物品数仓库收发存专用的英语大全 收货组ReceivingTeam 收货区ReceivingArea 散装区BulkStorage 货架区RackStorage 入库Entry 入库单"Warehouseentry"

收货单ReceivingNote 收货产品ReceivingProduct 物品接收时间GoodsReceiveDate 物品数量总计GoodsTotalMaterialQuantity重量weight 毛重GrossWeight 净重NetWeight 最大重量MaximumWeight 最小重量MiximumWeight 总计容量TotalCapacity 出库单DeliveryList 拣货PickingGoods 拣货区PickingArea 转储单TransferOrder 检验报告单InspectionDocument 物料清单BillofMaterial 料号PartNumber 电子单据ElectronicsNote

码盘Pallet-Sorting 分拣Picking/Sorting 采购订单PurchaseOrder(PO)手写单HandNote 到货通知ArrivalNotice 报关到货ImportingGoods 检验单InspectionNote 入库扫描EntryScanning 扫描Scan 存货InStock 冻结的BlockedStock 库存Inventory/Stock 库存清单StockList 发货区ShippingArea 发货单Deliverysheet 盘点Count 日盘DailyCount

会计专业专业术语中英文对照

会计专业专业术语中英文对照 一、会计与会计理论 会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Financial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting 私业会计 Private Accounting 公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA 美国会计学会 AAA 税务稽核署 IRS 独资企业 Proprietorship 合伙人企业 Partnership 公司 Corporation

会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements 会计原则 Accounting Principles 会计实务过程 Accounting Procedures 财务报表 Financial Statements 财务分析Financial Analysis 会计主体假设 Separate-entity Assumption 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption 资产 Asset 负债 Liability 业主权益 Owner's Equity 收入 Revenue 费用 Expense 收益 Income 亏损 Loss 历史成本原则 Cost Principle 收入实现原则 Revenue Principle 配比原则 Matching Principle

模具常用术语中英文对照表

"R,L Co.,Ltd" 模具常用术语中英文对照 模芯Parting Core 局部视图Partial View 冷料# Cold Slag 线切割 Wire 轮廊Contour 螺纹孔 Tapping Hole 连接件 Fittings 斜针Angle Pin 接合Engage 替换镶件Interchangeable Mold Inserts 指定吨位的注塑机Specific Press 水嘴接头Water Fittings 螺纹Eyebolt Thread 回针Stop Pin 二级顶出针Sub-Leaderd Pin 镶件Mold Insert 加硬Harden 唧嘴Sprue 设计筒图Design Preliminary 名称块表Title Block 版本标识Revision Level 材料清单Stock List 制模Build Mold 手动滑块Hand Slide 漏水测试Leak Test 流道排气Runner Vents 抛光Draw Polish 侧抽芯 Side Action 加强筋 Reinforcing

三角撑 Gusset 柱子Bossed 出模斜度Draft 外廊Contour 落单会议Kick-Off Meeting 装卸孔 Handling Hole 运输安全带Moldstrap 码模槽 Clamp Slot 撑头Support Pillar 螺牙1/2-13 Eye Bolt 1/2-13Tap 导柱位 Leader Pin Location 耐落胶 Teflon Paste 偏移量 Offset 水塞Water Line Plug 撬模脚 Ppy Slot 重新加工Reworked 配件Components 补偿Compensation 平面度 Parallel 倒角Chamfer 模胚Mold Base 热嘴Hotnozzle 火花机 Edm 熔接线 Weildline 压机Press 晒纹Texturing 梯形Trapezoid 凸缘、法兰Flange 方铁Spacer Block 顶针板Ejector Plate 顶针底板Ejector Retainer Plate 垫板Retainer Plate

制药行业术语中英文对照

术语表 Acceptance Criteria–接受标准:接受测试结果的数字限度、范围或其他合适的量度标准。Active Pharmaceutical Ingredient(API)(or Drug Substance)-活性要用成分(原料药)旨在用于药品制造中的任何一种物质或物质的混合物,而且在用于制药时,成为药品的一种活性成分。此种物质在疾病的诊断,治疗,症状缓解,处理或疾病的预防中有药理活性或其他直接作用,或者能影响机体的功能和结构。 API Starting Material–原料药的起始物料:用在原料药生产中的,以主要结构单元被并入该原料药的原料、中间体或原料药。原料药的起始物料可能是在市场上有售,能够根据合同或商业协议从一个或多个供应商处购得,或者自己生产。原料药的起始物料通常有特定的化学特性和结构。 Batch(or Lot)-批:有一个或一系列工艺过程生产的一定数量的物料,因此在规定的限度内是均一的。在连续生产中,一批可能对应与生产的某以特定部分。其批量可规定为一个固定数量,或在固定时间间隔内生产的数量。 Batch Number(or Lot Number)-批号用于标识一批的一个数字、字母和/或符号的唯一组合,从中可确定生产和销售的历史。 Bioburden–生物负载:可能存在与原料、原料药的起始物料、中间体或原料药中的微生物的水平和种类(例如,治病的或不治病的)。生物负载不应当当作污染,除非含量超标,或者测得治病生物。 Calibration–校验:证明某个仪器或装置在一适当的量程范围内测得的结果与一参照物,或可追溯的标准相比在规定限度内。 Computer System–计算机系统:设计安装用于执行某一项或一组功能的一组硬件元件和关联的软件。 Computerized System–计算机化系统与计算机系统整合的一个工艺或操作。Contamination–污染:在生产、取样、包装或重新包装、贮存或运输过程中,具化学或微生物性质的杂质或外来物质进入或沾染原料、中间体或原料药。 Contract Manufacturer–协议制造商:代表原制造商进行部分制造的制造商。 Critical–决定性的:用来描述为了确保原料药符合规格标准,必须控制在预定范围内的工艺步骤、工艺条件、测试要求或其他有关参数或项目。 Cross-Contamination–交叉污染:一种物料或产品对另一种物料或产品的污染。 Deviation–偏差:对批准的指令或规定的标准的偏离。 Drug(Medicinal)Product–药品:经最后包装准备销售的制剂(参见Q1A) Drug Substance–药物见原料药 Expiry Date(or Expiration Date)-有效期:原料药容器/标签上注明的日期,在此规定时间内,该原料药在规定条件下贮存时,仍符合规格标准,超过这以期限则不应当使用。 Impurity–杂质:存在与中间体或原料药中,任何不希望得到的成分。 Impurity Profile–杂质概况:对存在于一种原料药中的已知和未知杂质的描述。 In-Process Control(or Process Control)-中间控制:生产过程中为监测,在必要时调节工艺和/或保证中间体或原料药符合其规格而进行的检查。 Intermediate–中间体:原料药工艺步骤中生产的、必须经过进一步分子变化或精制才能成为原料药的一种物料。中间体可以分离或不分离。 Manufacture–制造:物料的接收、原料药的生产、包装、重新包装、贴签、重新贴签、质量控制、放行、贮存和分发以及相关控制的所有操作。 Material–物料:原料(起始物料,试剂,溶剂),工艺辅助用品,中间体,原料药和包装及贴签材料的统称。

会计报表术语中英文对照

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)

常用品质术语中英文对照表

Gredit Account货方科目 Exch Rate兑换率ASAP As soon As possible尽快 FTP File Transfer Protocol文件传递(输)协议CD-ROM compact disc read -only memory只读光盘存储器UV Ultraviolet紫外线 EC Engineering change工程变更 EV Equipment Variance量具变异 AV Appraiser variance作业者变异PV Part variation局部变异 Characteristic Diagram特性要因图 Stratification层别法 Check list查检表 Histogram直方图 Scatter Diagram散布图 Pare to Diagram柏拉图 Control Chart管制图 CEO Chief Executive Officer执行总裁 VIP Very Important Person贵宾 ERP Enterprice Resource Planning企业资源规划MRP I Material Requirement Planning物料需求规划MRP II Maufacturing Resource Planning制造资源规划OA Operation Analysis作业者变异 Gap Analysis差异分析PC Product Control生产分析 MC Material control物料管控 MTS make to--Stock存货式生产ATO assemble-to-order接单式装配ATM Applicotion Implementation应用系统导入方法 Unorder Receipt无订单的收料 Shop floor车间、职场 Shop floor control厂地控制、车间管理Shop floor production control工厂生产管理 Write书写 Observed观察 Read阅读 Listen听 UCL Upper Control Limit管制上限 LCL Lower Control Limit管制下限 Critical defect严重缺点 Minor defect次要缺点 Packing List出货明细 PCB Printed Circuit Board印刷电路板 PCBA Printed Circuit Board Assemblies 印刷电路板总成常用品质术语中英文对照表

高分子专业术语中英文对照表

高分子专业术语中英文对照表

加工processing 反应性加工reactive processing 等离子体加工plasma processing 加工性processability 熔体流动指数melt [flow] index 门尼粘度Mooney index 塑化plasticizing 增塑作用plasticization 内增塑作用internal plasticization 外增塑作用external plasticization 增塑溶胶plastisol 增强reinforcing 增容作用compatibilization 相容性compatibility 相溶性intermiscibility 生物相容性biocompatibility 血液相容性blood compatibility 组织相容性tissue compatibility 混炼milling, mixing 素炼mastication 塑炼plastication 过炼dead milled 橡胶配合rubber compounding 共混blend 捏和kneading 冷轧cold rolling 压延性calenderability 压延calendering 埋置embedding 压片preforming 模塑molding 模压成型compression molding 压缩成型compression forming 冲压模塑impact moulding, shock moulding 叠模压塑stack moulding 复合成型composite molding 注射成型injection molding 注塑压缩成型injection compression molding 射流注塑jet molding 无流道冷料注塑runnerless injection molding 共注塑coinjection molding 气辅注塑gas aided injection molding 注塑焊接injection welding 传递成型transfer molding

会计报表术语中英文对照

会计报表术语中英文对照 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?可换股债券衍生工具之损失 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)

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