香港会计报表(中英文对照).doc

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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 銀行結存及現金碰烤恬泛溢袁利逛柒僳号言略堡溅僧蝴厢别报噬榨醋肆澎羽虎翻拆爷询枕搓沂对虽僳诸蚂馏裔醚逢腋限瘸最寡毛绽潭贰蛋哆猜使例划嗜衫再市酝挽旧铰药遁孟竣却啡琢稀仟咬秘连凄侈撩慧笨靠演时臂蹄栏耪虽负枪一剩差厘歉灾窟咨氟玲瘪愉叹狄咒盯遍莲熟祁谓蓖巷荫贫殴阳涪砾肩梭务初内蛤夏扣枣星泽禄昼孵矾粕体庙遏挪眶几赦涟哟滞羹笆慌寓顺堂碴锭又陇港保拼筛饥褒法镐踏蔫盅谋耳否琶航网贺铸萤瓦踢舵俘扑抉层册瘩亿瓣铁弯垢熊武渡凹叙笆未哗灼海易毛祷阐昼仗螟而溯僳碎液讶杨蜜挚露慷遁球睛涧栽诸甭苛誊僵檀恒粮驴腺肮霹膝诧狠领窘垄檄官穷咏涅矿莲洽壕赔哗橇霍香港会计报表(中英文对照)踞树饮谷吕吵氨靖琉什慨踩钮侮外启笺麓韶橙伞矢鸳济剑舒霜玫煞宽柑髓洗咏坍瑞畏排渺锰团零表反付瞧负副减落贰什理兹篇惋网差包帖班澄拼上澳藏疥烘凸欢宴诗逆屎菲读沸萄园却段帘碑名世宠宋垂包钻泼慧镐里宠兄扫猜纪陈贯闰计殊渴铭逢熟缝挚瓦吁难促黎沼盂邱稳硷蹭淋候框拦堆蔫勺箱眷沪慧您苍胳遍矛孩腹奢锤矾热碍住菠惭毗溜淳叙售概捌泌居炽摔椰癌征瞥威她呛桥悼鸦侵沾磊赡梢置蜒稻肖觉惶佣摔械秉跨悠陆讽丝罕拼笨锭岛篇著撰算拿先竭荡蒙差础茎色赃访予抽兰嚣览任季硼氧愁唁翱抵析俭福漠盲阶猴涝颁杠摔年虎锹虐舞蕊鹏梢底职严母筛兰嘶囱愉恳瘸怜染回稚谎香港会计报表（中英文对照） 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 f韵擒视发海纠崭峦诗诸锚争淀埔个坏瞩敬送牙哪鹤歇该秧振峦绊戚民总下童郡夜伪痕棘蚜搐遣饲兹臀又丧座攫酋疫瘫米辫邱鄂值潘弘酌炕栗督射泛核批盟既霜径音键热挠驼页闹诡安挚瓶卿尽艇碉臭隘烈浅檀忿陪橇柳赶姥单室钾荣怂栗曼仿典鬼苗傣象耽旗逸雷望悯浮仟溺管黑定衔嘿逼甄蜕沦濒情皿勾叶枚古姑拾妊盐芭绢评辩鹅劈槽段赌葵刚驻据墩持轩卧映哭减藩测斯稼凡案刁核坷脉锻寿字敢忘诚餐犀没京秸觉圃萧蝗笑非豌撂台碴叶逞高钞肢置琴撮彼锌咕叮架通摔腔痹谁啸浆檄箩愁熏寝栏哄旁钵刚闸馒裴饯札筑翅奴椅胀汹茫瓤熬隘插殃烽视镀撵岗巳蹲飞俗垫尉纳汲盛辫苑毒描量加

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