香港會(huì)計(jì)報(bào)表(中英文對(duì)照)

1、1.Balance Sheets1.資產(chǎn)負(fù)債表中文Non-Current Assets非流動(dòng)資產(chǎn)Property, plant and equipment物業(yè)，廠房及設(shè)備nvestment properties投資物業(yè)ntangible assets無形資產(chǎn)Property held for development待發(fā)展物業(yè)nvestment in subsidiaries投資子公司nterests in jointly controlled entities投資合營公司nterests in associate投資聯(lián)營公司nvestment in securities (non curren

2、t assets)證券投資Deferred taxation遞延稅項(xiàng)資產(chǎn)Sub-total小IFCurrent Assets非流動(dòng)資產(chǎn)nventories of properties物業(yè)存貨Other inventories其它存貨Debtors, deposits and prepayments應(yīng)收貿(mào)易及其它應(yīng)收款A(yù)mount due from holding company應(yīng)收控股公司Amount due from fellow subsidiary應(yīng)收聯(lián)屬公司Amounts due from subsidiaries應(yīng)收子公司Amounts due from JCE / associat

3、es應(yīng)收合營公司/聯(lián)營公司Amounts due from related companies應(yīng)收關(guān)連公司Amounts due from minority shareholders應(yīng)收少股東Amount due from shareholders鷹收股柬款nvestments in securities (current assets)證券投資Prepaid tax預(yù)付稅款Bank deposits, pledged銀行存款（抵押）Bank balances, deposits and cash銀行結(jié)余及現(xiàn)金Sub-total流動(dòng)資產(chǎn)小言十Current Liabilities流動(dòng)負(fù)債Tra

4、de and other payables應(yīng)付貿(mào)易及其它應(yīng)收款Sales deposits received銷售定金Amounts due to subsidiaries應(yīng)付子公司Amounts due to immediate holding應(yīng)付控股公司Amounts due to fellow subsidiaries應(yīng)付聯(lián)屬公司Amount due to JCE/associates應(yīng)付合營公司/聯(lián)營公司Amounts due to related companies應(yīng)付關(guān)連公司Amount due to shareholders應(yīng)付股東款A(yù)mount due to minority s

5、hareholders應(yīng)付少股東Bank borrowings, due within one year銀行借款（一年內(nèi)）Other borrowings, due within one year其它借款（一年內(nèi)）ncome tax payable應(yīng)付所得稅Sub-total小IFCapital and Reserves資本及儲(chǔ)備Paid-up capital資本Retained earnings b/f年初未分配利潤This years profit本年度純利Dividend股息Reserve appropriation利潤分配-提取儲(chǔ)備基金Statutory reserve法定儲(chǔ)備Capi

6、tal reserves資本公積-股權(quán)投資準(zhǔn)備Property revaluation reserve投資物業(yè)重估儲(chǔ)備Sub-total所有者權(quán)益小言十Minority interests少股東權(quán)益Non-Current Liabilities非流動(dòng)負(fù)債Bank borrowings, due after one year銀行借款（一年以上）Other borrowings, due after one year其它借款（一年以上）Long term payables長(zhǎng)期應(yīng)付款Deferred taxation遞延稅款Sub-total小IF2.INCOME STATEMENT2.損益表中文T

7、urnover營業(yè)收入Business Tax主營業(yè)務(wù)稅金及附加Cost of sales營業(yè)成本Gross Margin經(jīng)營毛利Other operating income其它業(yè)務(wù)收入nterest Income利息收入Gain from investment in securites投資收益Change in fair value of investment properties投資物業(yè)公平價(jià)值之溢利Other operating expenses其它業(yè)務(wù)支出Selling expenses營業(yè)費(fèi)用Administrative expenses管理費(fèi)用Provision on invest

8、ment in securities持有作買賣之投資公平價(jià)值之溢利Finance costs財(cái)務(wù)費(fèi)用Share of results of jointly controlled entities應(yīng)占合營公司業(yè)績(jī)Taxation稅項(xiàng)Minority interests少股東損益This years (profit) loss本年度利純3.CASH-FLOWSTATEMENT3.現(xiàn)金流量表中文Operating activities:經(jīng)營活動(dòng)Profit before tax稅前管溢利Adjustment:-整:-Share of result of jointly controlled enti

9、ties應(yīng)占共同控制公司業(yè)績(jī)Depreciation折Allowance for doubtful debts（補(bǔ)貼撥回），呆壞帳補(bǔ)貼Change in fair value of investment properties投資物業(yè)公平價(jià)值之溢利Change in fair value of investments held for trading持有作買賣之投資之公平價(jià)值溢利nterest received利息收入Finance costs財(cái)務(wù)費(fèi)用mpairment loss on goodwill of JCE共同控制公司之商譽(yù)減值損失mpairment loss on goodwill

10、arising on acquisition of增持予附屬公司之權(quán)益導(dǎo)致商譽(yù)減值損失additional interest in subsidiaries出售物業(yè)、廠房及設(shè)備之虧損（收益）loss on disposal of PPE持有作買賣之投資之虧損（收益）Gain on disposal of jointly controlled entities出售一間共同控制公司之收益Write-back of trade payables應(yīng)付貿(mào)易賬款撥回未言十流勤資金建勤前之余筌管棠矜及現(xiàn)金流量ncrease in inventories of properties物業(yè)存貨之減少（增加）ncr

11、ease in other inventories其它存貨之減少（增加）ncrease in trade and other receivables應(yīng)收貿(mào)易及其它款項(xiàng)之增加ncrease in investments held for trading持有作買賣之投資的減少（增加）ncrease in trade and other payables應(yīng)付貿(mào)易及其它賬款之增加（減少）ncrease in sales deposits received銷售定金之增加（減少）Cash generated from operation管棠矜崖生之現(xiàn)金Dividend received已收股息Tax pa

12、id- income tax已付所得稅Tax paid- land value added tax已付土地增值稅Refund of tax所得稅退回Net cash inflow generated from operation管棠矜之現(xiàn)金流量浮額投資業(yè)務(wù)nterest received利息收入Purchase of property, plant and equipment購置物業(yè)，廠房及設(shè)備Proceeds from disposal of property, plant and equipment出售物業(yè)，廠房及設(shè)備之收入附屬公司收購Acquisition of additional i

13、nterest in sub增持予附屬公司之權(quán)益Net cash from disposal of a subsidiary出售一間附屬公司之凈現(xiàn)金收入Cash received on disposal of a JCE出售一間共同控制公司之實(shí)收現(xiàn)金Dividend received from a JCE收到一間共同控制公司的股息Repayment from related companies來自關(guān)聯(lián)公司的（預(yù)付款）還款A(yù)dvances to JCE向共同控制公司支付的預(yù)付款Capital contributions to JCE向共同控制公司出資Net cash from inve stin

14、g activitie s源自投資之現(xiàn)金凈值Financing activities融資渠矜Capital contribution from minority shareholders小股東投入資本Decrease in amounts due to related companies應(yīng)付關(guān)聯(lián)公司款額之減少ncrease in amounts due to shareholders應(yīng)付股東款項(xiàng)之增加ncrease in amounts due to JCE應(yīng)付共同控制公司款項(xiàng)之增加（減少）New bank loans raised新籌集銀行貸款Repayment of bank loans償還銀行貸款Repayment of other borrowings償還其它借款nterest paid已付股息Dividend paid已付利息Net cash from financing activities融1a矜小計(jì)Net increase/ (decrease) in cash & cash equivalent琪金及等同垣金XK目之燮勤Net increase/ (decrease)