财务术语中英文对照表

summary financials摘要

summary income statement汇总损益表

USD in '000's

Net sales净销售额

Cost of sales销货成本

Gross profit主营业务利润

SG&A销售及一般管理费用

Operating income营业利润

Other(expense)income营业外收入（支出）

Gain(loss)on sale of assets资产出售收益（损失）Intercompany charges公司间费用？

Income before taxes税前收入

Income taxes所得税

Net Income净利润

Interest expense,net利息支出净额

Income taxes所得税

Depreciation折旧

Amortization摊销

Reported EBITDA税息折旧及摊销前利润

SG&A excluding impairment不含减值

Quality of earnings收益质量

Management adjustments管理用调整

Water interruption断水

Strike罢工

Dead cotton棉花

Legal fees法律费用

Rework返工

Severance遣散费

Intercompany charges公司间费用

(gain)/loss on sale of assets出售资产收益（损失）

Tatal management adjustments管理调整小计

Management adjusted EBITDA经调整的息税折旧及摊销前利润Due diligence adjustments尽职调查调整

legal settlement法律解决

Carve-out matters/TSA

Intercompany sales关联交易

Accrued vacation累计假期

Division President salary事业部总裁薪水Miscellaneous other expense其他费用

Self insured medical expense医疗保险

Workers' compensation expense工人补偿费

Production dye costs生产染料成本

Total due diligence adjustments调整后的全面尽职调查Adjusted EBITDA调整后的EBITDA

Other consideration其他对价

Inpact of high yarn prices高纱价格的影响

Production ineffeciencies-former imports

Cash现金

Trade receivables应收账款

Other receivables其他应收款

Prepaid expenses预付账款

Inventories存货

Total current asssets流动资产总额

Accounts Payable应付账款

Accrued compensation & benefits应计补偿与福利

Accrued taxes other than income应计所得税

Income taxes payable应付所得税

Other accrued expenses其他应计费用

Total current liabilities流动负债合计

Cash现金

Prepaid income taxes预付所得税

Income taxes payable应付所得税

Accrued legal settlement应计法律

Health insurance reserve健康保险准备金

Total due diligence adjustments全面尽职调查调整Adjusted working capital调整后的营运资金

Total monthly revenue每月总收入

Total monthly operating expenses每月营业总开支

Total monthly cost of sales每月销售总成本

DSO应收账款周转天数

DPO应付账款周转天数

Days in inventory库存天数

Cash converision cycle现金转换周期

Adjusted working capital as a % of revenus调整后的营运资金占收入比

Quality of earnings