财报中为了使表格一目了然节省空间,用有限的表格来突出企业经营的各项重要指标信息,通常会在编写时对空间的利用比较高效,能省则省,其中用缩写是惯常操作。比如题主提到的,Excl. 其实就是exclusive的缩写表达, 表示“除外”、“扣除”之意。

如财报中的以下几个常见指标,均包含excl.:

EPS (Net Profit Excl. Extraordinary)

扣除非经常性损益的净利润每股收益

EPS (Net Profit Excl. Extraordinary) (Average Weighted)

扣除非经常性损益的净利润的加权平均每股收益

Excl. Extraordinary Items

扣除的非经常性损益项目

Excl. Extraordinary Profit And Loss

扣除的非经常性损益

【双语例句】

原文:

For the financial year ended 31st December, 2008, the audited net profit before taxation and extraordinary items attributable to the CKI Sale Shares is approximately 1,350,000 (approximately HK$17,500,000) and the audited net profit after taxation and extraordinary items attributable to the CKI Sale Shares is approximately 490,000 (approximately HK$6,350,000), whereas the audited net profit before taxation and extraordinary items attributable to the HEH Sale Shares is approximately 1,190,000 (approximately HK$15,420,000) and the audited net profit after taxation and extraordinary items attributable to the HEH Sale [...] Shares is approximately 430,000 (approximately HK$5,570,000).

译文:

截至二八十二月三十一日止财政,售予长江基建股份应佔除税及 非 经 常项 目前经审核纯约 1,350,000 英镑(约港币 17,500,000 元),及应佔除税及非经常项目 后经审核纯约 490,000 英镑(约港币 6,350,000 元),而售予港灯股份应佔除税及非 经常项目前经审核纯约 1,190,000 英镑(约港币 15,420,000 元),及应佔除税及非经 常项目后经审核纯约 430,000 英镑(约港币 5,570,000 元)。

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