香港会计报表(中英文对照).doc

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1.Balance Sheets 1.资产负债表英文中文 Non-Current Assets 非流动资产 Property, plant and equipment 物业, 厂房及设备 Investment properties 投资物业 Intangible assets 无形资产 Property held for development 待发展物业 Investment in subsidiaries 投资子公司 Interests in jointly controlled entities 投资合营公司 Interests in associate 投资联营公司 Investment in securities (non current assets) 证券投资 Deferred taxation 递延税项资产 Sub-total 小計　　 Current Assets 非流动资产 Inventories of properties 物业存货 Other inventories 其它存货 Debtors, deposits and prepayments 应收贸易及其它应收款 Amount due from holding company 应收控股公司 Amount due from fellow subsidiary 应收联属公司 Amounts due from subsidiaries 应收子公司 Amounts due from JCE / associates 应收合营公司 / 联营公司 Amounts due from related companies 应收关连公司 Amounts due from minority shareholders 应收少股东 Amount due from shareholders 應收股東款 Investments in securities (current assets) 证券投资 Prepaid tax 预付税款 Bank deposits, pledged 银行存款 (抵押) Bank balances, deposits and cash 银行结余及现金 Sub-total 流动资产小計　　 Current Liabilities 流动负债 Trade and other payables 应付贸易及其它应收款 Sales deposits received 销售定金 Amounts due to subsidiaries 应付子公司 Amounts due to immediate holding 应付控股公司 Amounts due to fellow subsidiaries 应付联属公司 Amount due to JCE/associates 应付合营公司 / 联营公司 Amounts due to related companies 应付关连公司 Amount due to shareholders 应付股东款 Amount due to minority shareholders 应付少股东 Bank borrowings, due within one year 银行借款 (一年内) Other borrowings, due within one year 其它借款 (一年内) Income tax payable 应付所得税 Sub-total 小計　　 Capital and Reserves 资本及储备 Paid-up capital 资本 Retained earnings b/f 年初未分配利润 This year's profit 本年度纯利 Dividend 股息 Reserve appropriation 利润分配-提取储备基金 Statutory reserve 法定储备 Capital reserves 资本公积-股权投资准备 Property revaluation reserve 投资物业重估储备 Sub-total 所有者权益小計　　 Minority interests 少股东权益　　 Non-Current Liabilities 非流动负债 Bank borrowings, due after one year 银行借款 (一年以上) Other borrowings, due after one year 其它借款 (一年以上) Long term payables 长期应付款 Deferred taxation 递延税款 Sub-total 小計 2.INCOME STATEMENT 2.损益表英文中文 Turnover 营业收入 Business Tax 主营业务税金及附加 Cost of sales 营业成本 Gross Margin 经营毛利 Other operating income 其它业务收入 Interest Income 利息收入 Gain from investment in securites 投资收益 Change in fair value of investment properties 投资物业公平价值之溢利 Other operating expenses 其它业务支出 Selling expenses 营业费用 Administrative expenses 管理费用 Provision on investment in securities 持有作买卖之投资公平价值之溢利 Finance costs 财务费用 Share of results of jointly controlled entities 应占合营公司业绩 Taxation 税项 Minority interests 少股东损益 This year's (profit) loss 本年度利纯 3.CASH-FLOWSTATEMENT 3.现金流量表英文中文 Operating activities: 经营活动 Profit before tax 稅前經營溢利 Adjustment:- 調整:- Share of result of jointly controlled entities 应占共同控制公司业绩 Depreciation 折舊 Allowance for doubtful debts （补贴拨回），呆坏帐补贴 Change in fair value of investment properties 投资物业公平价值之溢利 Change in fair value of investments held for trading 持有作买卖之投资之公平价值溢利 interest received 利息收入 Finance costs 财务费用 Impairment loss on goodwill of JCE 共同控制公司之商誉减值损失 Impairment loss on goodwill arising on acquisition of 增持予附属公司之权益导致商誉减值损失 additional interest in subsidiaries 出售物业、厂房及设备之亏损（收益） Loss on disposal of PPE 持有作买卖之投资之亏损（收益） Gain on disposal of jointly controlled entities 出售一间共同控制公司之收益 Write-back of trade payables 应付贸易账款拨回　　　未計流動資金變動前之經營業務及現金流量 Increase in inventories of properties 物业存货之减少（增加） Increase in other inventories 其它存货之减少（增加） Increase in trade and other receivables 应收贸易及其它款项之增加 Increase in investments held for trading 持有作买卖之投资的减少（增加） Increase in trade and other payables 应付贸易及其它账款之增加（减少） Increase in sales deposits received 销售定金之增加（减少） Cash generated from operation 經營業務產生之現金　　　　 Dividend received 已收股息 Tax paid- 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 經營業務之現金流量淨額　投资业务 Interest received 利息收入 Purchase of property, plant and equipment 购置物业，厂房及设备 Proceeds from disposal of property, plant and equipment 出售物业，厂房及设备之收入　附属公司收购 Acquisition of additional interest in sub 增持予附属公司之权益 Net cash from disposal of a subsidiary 出售一间附属公司之净现金收入 Cash received on disposal of a JCE 出售一间共同控制公司之实收现金 Dividend received from a JCE 收到一间共同控制公司的股息 Repayment from related companies 来自关联公司的（预付款）还款 Advances to JCE 向共同控制公司支付的预付款 Capital contributions to JCE 向共同控制公司出资 Net cash from investing activities 源自投资之现金净值　　 Financing activities 融資業務 Capital contribution from minority shareholders 小股东投入资本 Decrease in amounts due to related companies 应付关联公司款额之减少 Increase in amounts due to shareholders 应付股东款项之增加 Increase in amounts due to JCE 应付共同控制公司款项之增加（减少） New bank loans raised 新筹集银行贷款 Repayment of bank loans 偿还银行贷款 Repayment of other borrowings 偿还其它借款 Interest paid 已付股息 Dividend paid 已付利息 Net cash from financing activities 融資業務小计　　　　 Net increase/ (decrease) in cash & cash equivalent 現金及等同現金項目之變動　　 Net increase/ (decrease) in cash & cash equivalents 現金及等同現金項目之變動 Cash & cash equivalent at 1 January 現金及等同現金項目承上年度 Cash & cash equivalent at 30 November 結轉現金及等同現金項目 Analysis of the balance of cash and cash equivalents 現金及等同現金項目的分析 Bank balances and cash 銀行結存及現金会计科目中英对照表 1001 现金 Cash on hand 1002 银行存款 Cash in bank 1009 其他货币资金 Other monetary fund 100901 外埠存款 Deposit in other cities 100902 银行本票 Cashier's cheque 100903 银行汇票 Bank draft 100904 信用卡 Credit card 100905 信用保证金 Deposit to creditor 100906 存出投资款 Cash in investing account 1101 短期投资 Short-term investments 110101 股票 Short-term stock investments 110102 债券 Short-term bond investments 110203 基金 Short-term fund investments 110110 其他 Other short-term investments 1102 短期投资跌价准备 Provision for loss on decline in value of short-term investments 1111 应收票据 Notes receivable 1121 应收股利 Dividends receivable 1131 应收账款 Accounts receivable 1133 其他应收款 Other receivable 1141 坏账准备 Provision for bad debts 1151 预付账款 Advance to suppliers 1161 应收补贴款 Subsidy receivable 1201 物资采购 Materials purchased 1211 原材料 Raw materials 1221 包装物 Containers 1231 低值易耗品 Low cost and short lived articles 1232 材料成本差异 Cost variances of material 1241 自制半成品 Semi-finished products 1243 库存商品 Merchandise inventory 1244 商品进销差价 Margin between selling and purchasing price on merchandise 1251 委托加工物资 Material on consignment for further processing 1261 委托代销商品 Goods on consignment- out 1271 受托代销商品 Goods on consignment-in 1281 存货跌价准备 Provision for impairment of inventories 1291 分期收款发出商品 Goods on installment sales 1301 待摊费用 Prepaid expense 1401 长期股权投资 Long-term equity investments 140101 股票投资 Long-term stock investments 140102 其他股权投资 Other long-term equity investments 1402 长期债权投资 Long-term debt investments 140201 债券投资 Long-term bond investments 140202 其他债权投资 Other long-term debt investments 1421 长期投资减值准备 Provision for impairment of long-term investments 1431 委托贷款 Entrusted loan 143101 本金 Principal of entrusted loan 143102 利息 Interest of entrusted loan 143103 减值准备 Provision for impairment of entrusted loan 1501 固定资产 Fixed assets-cost 1502 累计折旧 Accumulated depreciation 1505 固定资产减值准备 Provision for impairment of fixed assets 1601 工程物资 Construction material 160101 专用材料 Specific purpose materials 160102 专用设备 Specific purpose equipments 160103 预付大型设备款 Prepayments for major equipments 160104 为生产准备的工具及器具 Tools and instruments prepared for production 1603 在建工程 Construction in process 1605 在建工程减值准备 Provision for impairment of construction in process 1701 固定资产清理 Disposal of fixed assets 1801 无形资产 Intangible assets 1815 未确认融资费用 Unrecognized financing charges 1901 长期待摊费用 Long-term deferred expenses 1911 待处理财产损溢 Profit & loss of assets pending disposal 191101 待处理流动资产损溢 Profit & loss of current-assets pending disposal 191102 待处理固定资产损溢 Profit & loss of fixed assets pending disposal 2101 短期借款 Short-term loans 2111 应付票据 Notes payable 2121 应付账款 Accounts payable 2131 预收账款 Advance from customers 2141 代销商品款 Accounts of consigned goods 2151 应付工资 Wages payable 2153 应付福利费 Welfare payable 2161 应付股利 Dividends payable 2171 应交税金 Taxes payable 217101 应交增值税 Value added tax payable 21710101 进项税额 Input VAT 21710102 已交税金 Payment of VAT 21710103 转出未交增值税 Outgoing of unpaid VAT 21710104 减免税款 VAT relief 21710105 销项税额 Output VAT 21710106 出口退税 Refund of VAT for export 21710107 进项税额转出 Outgoing of input VAT 21710108 出口抵减内销产品应纳税额 Merchandise VAT from expert to domestic sale 21710109 转出多交增值税 Outgoing of over-paid VAT 217102 未交增值税 Unpaid VAT 217103 应交营业税 Business tax payable 217104 应交消费税 Consumer tax payable 217105 应交资源税 Tax on natural resources payable 217106 应交所得税 Income tax payable 217107 应交土地增值税 Land appreciation tax payable 217108 应交城市维护建设税 Urban maintenance and construction tax payable 217109 应交房产税 Real estate tax payable 217110 应交土地使用税 Land use tax payable 217111 应交车船使用税 Vehicle and vessel usage tax payable 217112 应交个人所得税 Personal income tax payable 2176 其他应交款 Other fund payable 2181 其他应付款 Other payables 2191 预提费用 Accrued expenses 2201 待转资产价值 Pending transfer value of assets 2211 预计负债 Estimable liabilities 2301 长期借款 Long-term loans 2311 应付债券 Bonds payable 231101 债券面值 Par value of bond 231102 债券溢价 Bond premium 231103 债券折价 Bond discount 231104 应计利息 Accrued bond interest 2321 长期应付款 Long-term payable 2331 专项应付款 Specific account payable 2341 递延税款 Deferred tax 3101 实收资本(或股本） Paid-in capital（or share capital) 3103 已归还投资 Retired capital 3111 资本公积 Capital reserve 311101 资本（或股本）溢价 Capital (or share capital) premium 311102 接受捐赠非现金资产准备 Restricted capital reserve of non-cash assets donation received 311103 接受现金捐赠 Reserve of cash donation received 311104 股权投资准备 Restricted capital reserve of equity investments 311105 拨款转入 Government grants received 311106 外币资本折算差额 Foreign currency capital conversion difference 311107 其他资本公积 Other capital reserve 3121 盈余公积 Surplus reserve 312101 法定盈余公积 Statutory surplus reserve 312102 任意盈余公积 Discretionary earning surplus 312103 法定公益金 Statutory public welfare fund 312104 储备基金 Reserve fund 312105 企业发展基金 Enterprise development fund 312106 利润归还投资 Profit return for investment 3131 本年利润 Profit & loss summary 3141 利润分配 Distribution profit 314101 其他转入 Other adjustments 314102 提取法定盈余公积金 Extract for statutory surplus reserve 314103 提取法定公益金 Extract for statutory public welfare fund 314104 提取储备基金 Extract for reserve fund 314105 提取企业发展基金 Extract for enterprise development fund 314106 提取职工奖励及福利基金 Extract for staff bonus and welfare fund 314107 利润归还投资 Profit return of capital invested 314108 应付优先股股利 Preference share dividend payable 314109 提取任意盈余公积 Extract for discretionary earning surplus 314110 应付普通股股利 Ordinary share dividend payable 314111 转作资本（或股本）的普通股股利 Ordinary share dividend transfer to capital (or share) 314115 未分配利润 Undistributed profit 4101 生产成本 Cost of production 410101 基本生产成本 Basic production cost 410102 辅助生产成本 Auxiliary production cost 4105 制造费用 Manufacturing overheads 4107 劳务成本 Labor cost 5101 主营业务收入 Sales revenue 5102 其他业务收入 Revenues from other operations 5201 投资收益 Investment income 5203 补贴收入 Subsidy income 5301 营业外收入 Non-operating profit 5401 主营业务成本 Cost of sales 5402 主营业务税金及附加 Sales tax 5405 其他业务支出 Cost of other operations 5501 营业费用 Operating expenses 5502 管理费用 General and administrative expenses 5503 财务费用 Financial expenses 5601 营业外支出 Non-operating expenses 5701 所得税 Income tax 5801 以前年度损益调整 Prior period profit & loss adjustment

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