GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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08:17 Aug 14, 2008 |
English to Chinese translations [PRO] Bus/Financial - Law: Taxation & Customs | |||||||
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| Selected response from: Julia Zou China Local time: 04:18 | ||||||
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Summary of answers provided | ||||
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4 +1 | 不计资本运作性质的利润 |
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5 | 主营利润 |
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4 | 不计摊销和特殊项目收支的利润 |
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3 | 能成为新闻的利润 |
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3 | 总体利润;整体利润 |
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3 | 核心业务(产生的)利润 |
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不计资本运作性质的利润 Explanation: 不计资本运作性质的利润 其英文解释为:HEADLINE PROFIT IS DEFINED AS PROFIT BEFORE TAX, AMORTISATION AND IMPAIRMENT of goodwill and investments. eg. 全球CEO视野之WPP - 第3种人——建立市场的人- dszr.com - powered by X ...不计资本运作性质的利润(headline profit)增幅超过18%,达到4.73亿英镑。税前利润 接近3.5亿英镑,增幅超过70%。稀释后每股不计资本运作性质的收益增幅超过16%, ... www.dszr.com/?3/viewspace-173 - 37k - 网页快照 - 类似网页 |
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能成为新闻的利润 Explanation: 没有更多上下文,“望文生义”,仅供参考。 -------------------------------------------------- Note added at 9 mins (2008-08-14 08:26:36 GMT) -------------------------------------------------- 或者说:能成为新闻的利润额 -------------------------------------------------- Note added at 16 mins (2008-08-14 08:33:56 GMT) -------------------------------------------------- 看来是个专业名词,不是我想象中的“一般性描述”。Julia的答案很有参考价值。 |
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主营利润 Language variant: FYI Explanation: 另一个类似的用法: headline earnings:主营收益。 |
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总体利润;整体利润 Explanation: Headline profit measures The Company seeks to present a measure of underlying performance which is not impacted by exceptional items or items considered non-operational in nature. This measure of profit is described as ‘headline’ and is used by management to measure and monitor performance. Normal restructuring costs are charged against profits. http://www.smiths.com/ir08/3_headline_profit_measures.aspx 广东省注册会计师协会- [ Translate this page ]它没有提供如何计算总体利润(headline profits)的指导说明,而位于收益新闻稿顶端的 ... 隐藏在脚注中,或者根本不予以披露,而如今却必须列在资产负债表的核心位置。 ... www.gdicpa.org.cn/purviewnews.asp?ClassMark=3&id=1914 - 60k - Cached - Similar pages headline loss 总体/整体亏损 headline inflation 总体/整体通货膨胀 地方商务之窗- [ Translate this page ]韩国中央银行计划把监控的通货膨胀率,从之前的核心通胀(core inflation)转为整体 通胀(headline inflation),并定下从2007年起的三年里,常年通货膨胀率的目标是2.5% ... jiguanqu.mofcom.gov.cn/aarticle/yuwaisq/200608/20060802918626.html - 12k - Cached - Similar pages |
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核心业务(产生的)利润 Explanation: 实际上即使是像income,earnings,revenue这些常见的词,在不同的会计准则中含义也不同。 总得来讲,headline这里指企业正常经营(经常性,持续性)所产生的利润,去除exceptional items,去除摊销。 可以参考:http://www.shanks.co.uk/shanks/mediacentre/regulatorynews_it... |
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不计摊销和特殊项目收支的利润 Explanation: headline profit并非GAAP标准会计术语,中国鲜有使用,由此还可衍生出headline PBIT, headline PBT, headline EBITDA…… 可以参见英国大型企业的财务报表的中文翻译件,常会出现,但每份均不同。 |
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