请帮忙翻译下面的短语，都是财务报表里面的专业词汇：Interest coverage ratio， Value creation， Changes in operating assets and liabilities， Items affecting comparability，还有，B-shares是B股的意思吗？
热心网友
Interestcoverageratio:盈利对利息倍数Valuecreation:价值创造Changesinoperatingassetsandliabilities:营运资产及负债的变化Itemsaffectingcomparability:影响可比性的项目B- 股