Reconciliation是翻译财报时经常会见到的一个词。其在会计中一般指对账，即在会计核算中，为核实财务数据的正确性与一致性，将两组财务数据进行比对。但在财报中，reconciliation则主要根据具体情况，译为调整或调节。

1.调整

Reconciliation of accounting profit to income tax expenses

会计利润与所得税费用调整过程

Item项目 

Profit before tax 本期合并利润总额

Tax at the applicable tax rate 按适用税率计算的所得税费用

Effect of different tax rates applicable to subsidiaries 子公司适用不同税率的影响

Effect of prior income tax reconciliation 调整以前年度所得税的影响 

Effect of non-taxable incomes 非应税收入的影响 

Effect of non-deductible costs, expenses and losses 不可抵扣的成本、费用和损失的影响 

Effect of utilization of deductible losses not previously recognized 使用前期未确认递延所得税资产的可抵扣亏损的影响

Impact of deductible temporary differences or deductible losses of unrecognized deferred income tax assets in the current period 本期未确认递延所得税资产的可抵扣暂时性差异或可抵扣亏损的影响

Others 其他

Income tax expenses 所得税费用

2.调节

示例一：

Reconciliation of net profit to cash flows from operating activities将净利润调节为经营活动现金流量

Net profits净利润 

Plus: Credit impairment loss加：信用减值损失 

Provision for impairment of assets资产减值准备 236,979.91 4,927,786.77

Depreciation of fixed assets, depletion of oil and gas assets, depreciation of productive biological assets固定资产折旧、油气资产折耗、生产性生物资产折旧

Amortisation of intangible assets无形资产摊销 2,785,231.16 2,547,944.69

Amortisation of long-term prepaid expenses长期待摊费用摊销

Loss on disposal of fixed assets, intangible assets and other longterm assets (Revenue is filled with “-”) 处置固定资产、无形资产和其他长期资产的损失（收益以「－」号填列） 

Decrease in operating receivables (increase is indicated by “-”) 经营性应收项目的减少（增加以「－」号填列）

示例二：

The Group's segment operating performance measure is segment Adjusted EBITA, which represents net income or loss before (a) certain non-cash expenses, consisting of share-based compensation expense and amortization of intangible assets, which are not reflective of the Group's core operating performance, and (b) interest income, interest expenses, investment income (loss), net, impairment loss for equity investments accounted for using cost method/Measurement Alternative, loss from equity method investments, net, other income (loss), net, and income tax benefits. The following table presents information about Adjusted EBITA and a reconciliation from the segment Adjusted EBITA to total consolidated loss from operations for the years ended December 31, 2018, 2019 and 2020: 

本集团的分部经营业绩指标为分部调整后的EBITA，代表剔除以下项目的净利润（亏损）(a)某些非现金支出，包括不反映本集团核心经营业绩的股份支付费用和无形资产摊销，以及(b)利息收入、利息支出，净投资收益（亏损）、采用成本法/替代计量法核算的股权投资减值损失、权益法投资亏损，净额、其他收益（亏损），净额和所得税收益。下表列报了截至2018年12月31日、2019年12月31日和2020年12月31日止年度的调整后EBITA信息以及分部调整后EBITA与合并经营亏损总额的调节情况：

（中译英中reconciliation的使用）

2019年1月1日，公司原金融资产减值准备期末金额调整为按照新金融工具准则的规定进行分类和计量的新损失准备的调节表如下：

Reconciliation of the previous closing balance of the provision for impairment of financial assets to the new balance of provision for impairment of financial assets classified and measured under the requirement of new financial instrument standards as at January 1, 2019

2019年1月1日，公司原金融资产和金融负债账面价值调整为按照新金融工具准则的规定进行分类和计量的新金融资产和金融负债账面价值的调节表如下:

Reconciliation of the previous carrying amounts of the Company’s financial assets and liabilities to the new carrying amounts of the Company’s financial assets and liabilities classified and measured under the requirement of new financial instrument standards as at January 1, 2019: