請(qǐng)幫忙翻譯下面的短語，都是財(cái)務(wù)報(bào)表里面的專業(yè)詞匯：Interest coverage ratio， Value creation， Changes in operating assets and liabilities， Items affecting comparability，還有，B-shares是B股的意思嗎？

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Interestcoverageratio:盈利對(duì)利息倍數(shù)Valuecreation:價(jià)值創(chuàng)造Changesinoperatingassetsandliabilities:營運(yùn)資產(chǎn)及負(fù)債的變化Itemsaffectingcomparability:影響可比性的項(xiàng)目B- 股