在港股或美股财报中，与具体时间搭配频率最高的词组主要有三个，分别是as of、as at和for the year/quarter/month ended。由于财报篇幅较大，且结构严谨，因此在翻译财报时，根据语境，在合适的情况下确保这些词的统一翻译能够增强译文的条理性。

 

 

1. As of

关于as of，基本没有什么分歧，一般译为“截至”，如：

 

As at 31 December 2021, the Group has participated in the formulation of 180 international and domestic technical standards and has been granted more than 1,000 patents and more than 300 copyrights. As at the same date, the Group employed 2,088 R&D personnel, accounting for 20.7% of the Group’s total headcount. The Group has established international research centres for technological and product innovations.

截至 2021 年 12月 31 日，集团累计参与制定国际国内标准 180 项，累计有效专利 1,000 多项、著作权 300 多项。截至同日，集团拥有 2,088 名研发人员，占集团总人数的 20.7%。集团建立了国际化的研究中心，专注于持续的技术和产品创新与改进。

 

Therefore, the Company considers that there are no assets in the VIEs that can be used only to settle obligations of the VIEs, except for the registered capital of the VIEs amounting to approximately RMB11,494,421, RMB18,719,665 and RMB11,965,369 as of December 31, 2018, 2019 and 2020, as well as certain non-distributable statutory reserves amounting to approximately RMB2,801, RMB5,663 and RMB13,606 as of December 31, 2018, 2019 and 2020.

因此，本公司认为，除了VIE分别截至2018年、2019年和2020年12月31日、金额约为人民币11,494,421元、人民币18,719,665元和人民币11,965,369元的注册资本以及分别截至2018年、2019年和2020年12月31日、金额约为人民币2,801元、人民币5,663元和人民币13,606元的某些不可分配法公积金外，VIE的任何资产均不可仅用于清偿其债务。

 

 

2. As at

关于as at，有时候会被译为截至，但其实as at指的是于/在某一日，在财报中一般译为“于”，如：

 

As at 31 December 2022, we held approximately 1,055 million shares in Meituan, a company operating a one-stop platform for food, transportation, travel, shopping and entertainment in China, representing approximately 17% of its total outstanding shares. The carrying value of this investment was approximately RMB164.6 billion, which accounted for approximately 10% of the Group’s total assets as at 31 December 2022.

于二零二二年十二月三十一日，我们持有美团（一间在中国经营食品、出行、旅游、购物及娱乐一站式平台的公司）约 10.55 亿股股份，占其全部发行在外股份约 17%。于二零二二年十二月三十一日，该投资的账面价值约为人民币1,646 亿元，约占本集团资产总额的 10%。

 

As at 16 November 2022, the Board resolved to declare a special interim dividend in the form of a distribution in specie of Class B ordinary shares of Meituan indirectly held by the Company to the shareholders whose names appeared on the register of members of the Company on 10 January 2023, in proportion to their then respective shareholdings in the Company on the basis of 1 Class B ordinary share of Meituan for every 10 Shares held by the shareholders, being rounded down to the nearest whole number of Class B ordinary shares of Meituan.

於二零二二年十一月十六日，董事會決議宣派特別中期股息，向於二零二三年一月十日名列本公司股東名冊上之股東按彼等持有每 10 股股份獲發 1 股美团 B 類普通股（該等美团 B 類普通股數目被捨去零碎部份下調至最接近之整數）的基準，以實物分派的方式將本公司間接持有的美团 B 類普通股按彼等各自於本公司之持股比例分派予股東。

 

3. For the year ended December 31, XXXX

一般译为“截至XXXX之年度”或也可直接译为“XXXX”年（因为基本所有公司的财政年度都为当年的1月1日至12月31日），如：

 

The Group’s audited profit attributable to equity holders of the Company for the year ended 31 December 2022 was RMB188,243 million, a decrease of 16% compared with the results for the previous year. Basic and diluted EPS for the year ended 31 December 2022 were RMB19.757 and RMB19.341, respectively.

本集团截至二零二二年十二月三十一日止年度经审核的本公司权益持有人应占盈利为人民币 1,882.43 亿元，较上一年度的业绩下降 16%。截至二零二二年十二月三十一日止年度基本及摊薄每股盈利分别为人民币 19.757 元及人民币19.341 元。

 

The following selected consolidated financial information and other financial data relating to the Group as at and for the years ended 31 December 2019, 2020 and 2021 and the three months ended 31 March 2021 and 2022 have been extracted from, and should be read in conjunction with, the Historical Financial Information, which is included in the F-pages of this Prospectus.以下有关集团 2019、2020 和 2021 年及 2021 年和 2022 年一季度的合并财务信息和其他信息摘要摘录自本招股说明书 F 页的历史财务信息，应与之一并阅读。

来源：译问