少数股东权益英文？outside equity interests(OEI): 少数股东权益。即子公司所有者权益各项目中不属于母公司拥有的数额，在合并资产负债表中所有者权益类项目之前，单列一类，以总额反映。你说的那句英文是：这一科目（子公司的少数股东权益）仅在母公司没有100%控股子公司的时候才在合并报表中反映。那么，少数股东权益英文？一起来了解一下吧。
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 Bank and Cash
短期投资 Current 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 Less: Impairment for Entrusted loan receivable due within one year
减：短期投资跌价准备 Less: Impairment for current investment
短期投资净额 Net bal of current investment
应收票据 Notes receivable
应收股利 Dividend receivable
应收利息 Interest receivable
应收账款 Account receivable
减：应收账款坏账准备 Less: Bad debt provision for Account receivable
应收账款净额 Net bal of Account receivable
其他应收款 Other receivable
减：其他应收款坏账准备 Less: Bad debt provision for Other receivable
其他应收款净额 Net bal 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 Less: Provision for Inventory
存货净额 Net bal 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 debt investment due within one year
一年内到期的应收融资租赁款 Finance lease receivables 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 equity investment
委托贷款 Entrusted loan receivable
长期债权投资 Long-term debt investment
长期投资合计 Total for long-term investment
减：长期股权投资减值准备 Less: Impairment for long-term equity investment
减：长期债权投资减值准备 Less: Impairment for long-term debt investment
减：委托贷款减值准备 Less: Provision for entrusted loan receivable
长期投资净额 Net bal of long-term investment
其中：合并价差 Include: Goodwill (Negative goodwill)
固定资产 Fixed assets
固定资产原值 Cost
减：累计折旧 Less: Accumulated Depreciation
固定资产净值 Net bal
减：固定资产减值准备 Less: Impairment for fixed assets
固定资产净额 NBV of fixed assets
工程物资 Material holds for construction of fixed assets
在建工程 Construction in progress
减：在建工程减值准备 Less: Impairment for construction in progress
在建工程净额 Net bal of construction in progress
固定资产清理 Fixed assets to be disposed of
固定资产合计 Total fixed assets
无形资产及其他资产 Other assets & Intangible assets
无形资产 Intangible assets
减：无形资产减值准备 Less: Impairment for intangible assets
无形资产净额 Net bal of intangible assets
长期待摊费用 Long-term deferred expense
融资租赁——未担保余值 Finance lease – Unguaranteed residual values
融资租赁——应收融资租赁款 Finance lease – Receivables
其他长期资产 Other non-current assets
无形及其他长期资产合计 Total other assets & intangible assets
递延税项 Deferred Tax
递延税款借项 Deferred Tax assets
资产总计 Total assets
负债及所有者（或股东）权益 Liability & 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
预收账款 Advance from customers
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 Provision
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 Grants & Subsidies received
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 interests
所有者权益（或股东权益） Owners’ Equity
实收资本（或股本） Paid in capital
减；已归还投资 Less: Capital redemption
实收资本（或股本）净额 Net bal of Paid in capital
资本公积 Capital Reserves
盈余公积 Surplus Reserves
其中：法定公益金 Include: Statutory reserves
未确认投资损失 Unrealised investment losses
未分配利润 Retained profits after appropriation
其中：本年利润 Include: Profits for the year
外币报表折算差额 Translation reserve
所有者（或股东）权益合计 Total Equity
负债及所有者（或股东）权益合计 Total Liability & Equity
三、利润及利润分配表 Income statement and profit appropriation
一、主营业务收入 Revenue
减：主营业务成本 Less: Cost of Sales
主营业务税金及附加 Sales Tax
二、主营业务利润（亏损以“—”填列） Gross Profit ( - means loss)
加：其他业务收入 Add: Other operating income
减：其他业务支出 Less: Other operating expense
减：营业费用 Selling & Distribution expense
管理费用 G&A expense
财务费用 Finance expense
三、营业利润（亏损以“—”填列） Profit from operation ( - means loss)
加：投资收益（亏损以“—”填列） Add: Investment income
补贴收入 Subsidy Income
营业外收入 Non-operating income
减：营业外支出 Less: Non-operating expense
四、利润总额（亏损总额以“—”填列） Profit before Tax
减：所得税 Less: Income tax
少数股东损益 Minority interest
加：未确认投资损失 Add: Unrealised investment losses
五、净利润（净亏损以“—”填列） Net profit ( - means loss)
加：年初未分配利润 Add: Retained profits
其他转入 Other transfer-in
六、可供分配的利润 Profit available for distribution( - means loss)
减：提取法定盈余公积 Less: Appropriation of statutory surplus reserves
提取法定公益金 Appropriation of statutory welfare fund
提取职工奖励及福利基金 Appropriation of staff incentive and welfare fund
提取储备基金 Appropriation of reserve fund
提取企业发展基金 Appropriation of enterprise expansion fund
利润归还投资 Capital redemption
七、可供投资者分配的利润 Profit available for owners' distribution
减：应付优先股股利 Less: Appropriation of preference share's dividend
提取任意盈余公积 Appropriation of discretionary surplus reserve
应付普通股股利 Appropriation of ordinary share's dividend
转作资本（或股本）的普通股股利 Transfer from ordinary share's dividend to paid in capital
八、未分配利润 Retained profit after appropriation
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 operating divisions or investments
2． 自然灾害发生损失 Losses from natural disaster
3． 会计政策变更增加（或减少）利润总额 Increase (decrease) in profit due to changes in accounting policies
4． 会计估计变更增加（或减少）利润总额 Increase (decrease) in profit due to changes in accounting estimates
5． 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
收到的其他与经营活动有关的现金 Cash received relating to other 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 goods or receiving 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 Tax payments
支付的其他与经营活动有关的现金 Cash paid relating to other 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 Flow from Operating Activities
二、投资活动产生的现金流量： Cash Flow from Investing 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 investments income
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 Cash received relating to other investing 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 Cash payments relating to other investing 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 Investing 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 Repayments of borrowings
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 Cash payments relating to other 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 Currency Translation
五、现金及现金等价物净增加额 Net Increase (Decrease) in Cash and Cash 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 Impairment losses on assets
固定资产折旧 Depreciation of fixed assets
无形资产摊销 Amortisation of intangible assets
长期待摊费用摊销 Amortisation of long-term deferred expenses
待摊费用减少（减：增加） Decrease (increase) in deferred expenses
预提费用增加（减：减少） Increase (decrease) in accrued expenses
处置固定资产、无形资产和其他长期资产的损失（减、收益） Losses (gains) on disposal of fixed assets, intangible assets and other long-term assets
固定资产报废损失 Losses on write-off of fixed assets
财务费用 Finance expense (income)
投资损失（减、收益） Losses (gains) arising from investments
递延税款贷款（减、借项） Deferred tax credit (debit)
存货的减少（减、增加） Decrease (increase) in inventories
经营性应收项目的减少（减、增加） Decrease (increase) in receivables under operating activities
经营性应付项目的增加（减、减少） Increase (decrease) in payables under operating activities
其他 Others
经营活动产生的现金流量净额 Net cash flow from operating activities
2.不涉及现金收支的投资和筹资活动： Investing 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 finance 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 Less: 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 Less: 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
outside equity interests(OEI): 少数股东权益。即子公司所有者权益各项目中不属于母公司拥有的数额，在合并资产负债表中所有者权益类项目之前，单列一类，以总额反映。
你说的那句英文是：这一科目（子公司的少数股东权益）仅在母公司没有100%控股子公司的时候才在合并报表中反映。
举个例子：A公司拥有B公司60%的股份，这个时候，A是B的母公司，如果B公司的资产有100，那么，在A的合并报表中，由于对B有控制权，其相应的资产记录就是100。但是，A实际上只拥有60，另外40就是OEI，即BS中反映出来的少数股东权益。
ROE计算公式：净资产收益率=净利润/净资产，其中，净利润=税后利润+利润分配；净资产=所有者权益+少数股东权益。
ROE的定义
ROE是净资产收益率（Rate of Return on Common Stockholders’Equity）的英文简称，净资产收益率又称股东权益收益率，是净利润与股东权益的百分比。该指标反映股东权益的收益水平，指标值越高，说明投资带来的收益越高。
影响ROE（净资产收益率）的因素
主要有总资产报酬率、负债利息率、企业资本结构和所得税率等。
1.总资产报酬率
净资产是企业全部资产的一部分，因此，净资产收益率必然受企业总资产报酬率的影响。在负债利息率和资本构成等条件不变的情况下，总资产报酬率越高，净资产收益率就越高。
2.负债利息率
负债利息率之所以影响净资产收益率．是因为在资本结构一定情况下，当负债利息率变动使总资产报酬率高于负债利息率时，将对净资产收益率产生有利影响；反之，在总资产报酬率低于负债利息率时，将对净资产收益率产生不利影响。
股东应占溢利英文是 Profit attributable to shareholders
为什么会有这个term? 因为会计准则规定要有限公司如果系控股公司嘅话要做合并账 (consolidated accounts)，而合并赈的精要是先将所有拥有20%以上股权的子公司及联营公司的财务表现及资产负债情况，以100%计算在综合赈 (consoldiated accounts)内，以损益表而言，当所有控股公司下面的子公司及联营公司之营业收入、成本、税项等都以100%计算(未必每一家都是全资附属公司)，到咗最后，都要勾番啲「少数股东权益」(Minority interests) 出嚟，因为其中一啲利润或亏损本身唔属这控股公司，是属于子公司及联营公司之其他股东。由此可见，如果一家公司系冇子公司及联营公司，或者只有100&全资附属公司，则一定唔会有少数股东权益出现，而这类公司的馀除税后盈利就等如股东应占溢利。
例:
除税前盈利
1000
税项
-200
少数股东权益
-50
股东应占溢利
750
以上是我尝试用最非学术的方法去解悉何谓股东应占溢利，要详细讲，4000字肯定唔够，因为内里很多会计理论，不是三言两语可以解释。
流动资产： CURRENT ASSETS:
货币资金 Cash
结算备付金 Provision of settlement fund
拆出资金 Funds lent
交易性金融资产 Financial assets held for trading
应收票据 Notes receivable
应收账款 Accounts receivable
预付款项 Advances to suppliers
应收保费 Insurance premiums receivable
应收分保账款 Cession premiums receivable
应收分保合同准备金 Provision of cession receivable
应收利息 Interests receivable
其他应收款 Other receivable
买入返售金融资产 Recoursable financial assets acquired
存货 Inventories
其中：原材料 Raw material
库存商品 Stock goods
一年内到期的非流动资产 Non-current assets maturing within one year
其他流动资产 Other current assets
流动资产合计 TOTAL CURRENT ASSETS
非流动资产：NON-CURRENT ASSETS
发放贷款及垫款 Loans and payments on behalf
可供出售金融资产 Available-for-sale financial assets
持有至到期投资 Held-to-maturity investments
长期应收款 Long-term receivables
长期股权投资 Long-term equity investments
投资性房地产 Investment real estates
固定资产原价 Fixed assets original cost
减：累计折旧 Less:Accumulated depreciation
固定资产净值 Fixed assets--net value
减：固定资产减值准备 Less:Fixed assets impairment provision
固定资产净额 Fixed assets--net book value
在建工程 Construction in progress
工程物资 Construction supplies
固定资产清理 Fixed assets pending disposal
生产性生物资产 Bearer biological assets
油气资产 Oil and natural gas assets
无形资产 Intangibel assets
开发支出 Research and development costs
商誉 Goodwill
长期待摊费用 Long-term deferred expenses
递延所得税资产 Deferred tax assets
其他非流动资产 Other non-current assets
其中：特准储备物资 Physical assets reserve specifically authorized
非流动资产合计 TOTAL NON-CURRENT ASSETS
流动负债：CURRENT LIABILITIES:
短期借款 Short-term borrowings
向中央银行借款 Borrowings from central bank
吸收存款及同业存放 Deposits from customers and interbank
拆入资金 Deposit funds
交易性金融负债 Financial assets held for liabilities
应付票据 Notes payable
应付账款 Accounts payable
预收款项 Advances from customers
卖出回购金融资产款 Funds from sales of financial assets with repurchasement agreement
应付手续费及佣金 Handling charges and commissions payable
应付职工薪酬 Employee benefits payable
其中：应付工资 Including:Accrued payroll
应付福利费 Welfare benefits payable
其中：职工奖励及福利基金 Including:Staff and workers' bonus and selfare
应交税费 Taxes and surcharges payable
其中：应交税金 Including:Taxes payable
应付利息 Interests payable
其他应付款 Other payables
应付分保账款 Cession insurance premiums payable
保险合同准备金 Provision for insurance contracts
代理买卖证券款 Funds received as agent of stock exchange
代理承销证券款 Funds received as stock underwrite
一年内到期的非流动负债 Non-current liabilities maturing within one year
其他流动负债 Other current liablities
流动负债合计 TOTAL CURRENT LIABILITIES:
非流动负债：NON-CURRENT LIABILITIES:
长期借款Long-term loans
应付债券 Debentures payable
长期应付款 Long-term payables
专项应付款 Specific payable
预计负债 Accrued liabilities
递延所得税负债 Deferred tax liabilities
其他非流动负债 Other non-current liablities
其中：特准储备基金 Authorized reserve fund
非流动负债合计 TOTAL NON-CURRENT LIABILITIES:
负 债 合 计 TOTAL LIABILITIES
所有者权益（或股东权益）： OWNERS'(OWNER'S)/SHAREHOLDERS' EQUITY
实收资本（股本） Registered capital
国家资本 National capital
集体资本 Collective capital
法人资本 Legal person's capital
其中：国有法人资本 Including:State-owned legal person's capital
集体法人资本 Collective legal person"s capital
个人资本 Personal capital
外商资本 Foreign businessmen's capital
减：已归还投资 Less:Returned investment
实收资本（或股本）净额 Registered capital--net book value
资本公积 Capital surplus
减：库存股 Treasury stock
专项储备 Special reserve
盈余公积 Surplus reserve
其中：法定公积金 Including:Statutory accumulation reserve
任意公积金 Discretionary accumulation
储备基金 Reserved funds
企业发展基金 Enterprise expension funds
利润归还投资 Profits capitalised on retum of investments
一般风险准备 Provision for normal risks
未分配利润 Undistributed profits
外币报表折算差额 Exchange differences on translating foreign operations
归属于母公司所有者权益合计 Total owners' equity belongs to parent company
少数股东权益 Minority interest
所有者权益合计 TOTAL OWNERS' EQUITY
负债及所有者权益总计 TOTAL LIABILITIES & OWNERS' EQUITY
一、营业总收入 OVERALL SALES
其中：营业收入 Including:Sales from operations
其中：主营业务收入 Including:sales of main operations
其他业务收入 Income from other operations
利息收入 Interest income
已赚保费 Insurance premiums earned
手续费及佣金收入 Handling charges and commissions income
二、营业总成本 OVERALL COSTS
其中：营业成本 Including: Cost of operations
其中：主营业务成本 Including:Cost of main operations
其他业务成本 cost of other operations
利息支出 Interest expenses
手续费及佣金支出 Handling charges and commissions expenses
退保金 Refund of insurance premiums
赔付支出净额 Net payments for insurance claims
提取保险合同准备金净额 Net provision for insurance contracts
保单红利支出 Commissions on insurance policies
分保费用 Cession charges
营业税金及附加 Sales tax and additions
销售费用 Selling and distribution expenses
管理费用 General and administrative expenses
其中：业务招待费 business entertainment
研究与开发费 research and development
财务费用 Financial expenses
其中：利息支出 Interest expense
利息收入 Interest income
汇兑净损失（净收益以“-”号填列） Gain or loss on foreign exchange transactions (less exchange gain)
资产减值损失 Impairment loss on assets
其他other
加：公允价值变动收益（损失以“-”号填列） Plus: Gain or loss from changes in fair values(loss expressed with "-")
投资收益（损失以“-”号填列）Investment income(loss expressed with "-")
其中：对联营企业和合营企业的投资收益 Including: Investment income from joint ventures and affiliates(loss expressed with "-")
汇兑收益（损失以“-”号填列） Gain or loss on foreign exchange transactions s(loss expressed with "-")
三、营业利润（亏损以“－”号填列） PROFIT FROM OPERATIONS
加：营业外收入 Plus: Non-operating profit
其中：非流动资产处置利得 Gains from disposal of non-current assets
非货币性资产交换利得 Gains from exchange of non-monetary assets
政府补助 Government grant income
债务重组利得 Gains from debt restructuring
减：营业外支出 Less:Non-operating expenses
其中：非流动资产处置损失 Including:Losses from disposal of non-current assets
非货币性资产交换损失Losses from exchange of non-monetary assets
债务重组损失 Losses from debt restructuring
四、利润总额（亏损总额以“－”号填列） PROFIT BEFORE TAX (LOSS EXPRESSED WITH "-")
减：所得税费用 Less: Income tax expenses
五、净利润（净亏损以“－”号填列） NET PROFIT(LOSS EXPRESSED WITH "-")
归属于母公司所有者的净利润 Net profit belonging to parent company
少数股东损益 Minority interest
六、每股收益： EARNINGS PER SHARE (EPS)
基本每股收益 Basic EPS
稀释每股收益 Diluted EPS
七、其他综合收益 OTHER CONSOLIDATED INCOME
八、综合收益总额 TOTAL CONSOLIDATED INCOME
归属于母公司所有者的综合收益总额 Consolidated income belonging to parent company
归属于少数股东的综合收益总额 Consolidated income belonging to Minority shareholders
九、补充资料 SUPPLEMENTARY INFORMATION
营业总收入中：出口产品销售收入 Including overall sales:sales income of export products
营业总成本中：出口产品销售成本 Including overall costs:sales cost of export products
以上就是少数股东权益英文的全部内容，ROE计算公式：净资产收益率=净利润/净资产，其中，净利润=税后利润+利润分配；净资产=所有者权益+少数股东权益。ROE的定义 ROE是净资产收益率（Rate of Return on Common Stockholders’Equity）的英文简称，净资产收益率又称股东权益收益率，是净利润与股东权益的百分比。该指标反映股东权益的收益水平。
