香港会计报表(中英文对照)

1、香港会计报表（中英文对照）英文中文Non-Current Assets非流动资产Property, pla nt and equipme nt物业,厂房及设备n vestme nt properties投资物业ntan gible assets无形资产Property held for developme nt待发展物业n vestme nt in subsidiaries投资子公司n terests in join tly con trolled en tities投资合营公司n terests in associate投资联营公司n vestme nt in securities (non

2、 curre nt assets)证券投资Deferred taxati on递延税项资产Sub-total小計Current Assets非流动资产nven tories of properties物业存货Other inven tories其它存货Debtors, deposits and prepayme nts应收贸易及其它应收款Amount due from holdi ng compa ny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 J

3、CE / associates应收合营公司/联营公司Amounts due from related compa nies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nvestments in securities (current assets)证券投资Prepaid tax预付税款Bank deposits, pledged银行存款（抵押）Bank bala nces, deposits and cash银行结余及现金Sub-total流动资产小計Current Liab

4、ilities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 holdi ng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 compa nies应付关连公司Amount due to shareholders应付股东款Amount d

5、ue to minority shareholders应付少股东Bank borrow in gs, due with in one year银行借款（一年内）Other borrow in gs, due with in one year其它借款（一年内）n come tax payable应付所得税Sub-total小計Capital and Reserves资本及储备Paid-up capital资本Reta ined earnings b/f年初未分配利润This year's profit本年度纯利Divide nd股息Reserve appropriati on利润分配-提

6、取储备基金Statutory reserve法定储备Capital reserves资本公积-股权投资准备Property revaluati on 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 borrow in gs, due after one year银行借款（一年以上）Other borrow in gs, due after one year其它借款（一年以上）_ong term payables长期应付款Deferred taxati on递延税款Sub

7、-total小計英文中文Turnover营业收入Bus in ess Tax主营业务税金及附加Cost of sales营业成本Gross Margin经营毛利Other operat ing in come其它业务收入n terest In come利息收入Gain from investment in securites投资收益Cha nge in fair value of in vestme nt properties投资物业公平价值之溢利Other operati ng expe nses其它业务支出Sell ing expe nses营业费用Adm ini strative exp

8、e nses管理费用Provision on investment in securities持有作头卖之投资公平价值之溢利Finance costs财务费用Share of results of join tly con trolled en tities应占合营公司业绩Taxati on税项Minority in terests少股东损益This year's (profit) loss本年度利纯英文中文Operat ing activities:经营活动Profit before tax稅前經營溢利Adjustme nt:-調整:-Share of result of join

9、tly con trolled en tities应占共同控制公司业绩Depreciati on折舊Allowa nee for doubtful debts（补贴拨回），呆坏帐补贴Cha nge in fair value of in vestme nt properties投资物业公平价值之溢利Cha nge in fair value of in vestme nts held for tradi ng持有作头卖之投资之公平价值溢利n terest received利息收入Finance costs财务费用mpairme nt loss on goodwill of JCE共冋控制公司之

10、商誉减值损 失mpairme nt loss on goodwill aris ing on acquisiti on of增持予附属公司之权益导致商誉减值损失additi onal in terest in subsidiaries出售物业、厂房及设备之亏损（收益）_oss on disposal of PPE持有作买卖之投资之亏损（收益）Gain on disposal of join tly con trolled en tities出售一间共冋控制公司之收、人益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n crease

11、 in inven tories of properties物业存货之减少（增加）n crease in other inven tories其它存货之减少（增加）n crease in trade and other receivables应收贸易及其它款项之增加n crease in in vestme nts held for trad ing持有作买卖之投资的减少（增加）n crease in trade and other payables应付贸易及其它账款之增加（减少）n crease in sales deposits received销售定金之增加（减少）Cash genera

12、ted from operation經營業務產生之現金Divide nd received已收股息Tax paid- in come tax已付所得稅Tax paid- la nd value added tax已付土地增值稅Refu nd 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n terest received利息收入Purchase of property, pla nt and equipme nt购置物业，厂房及设备Proceeds from disposal of property, pla

13、 nt and equipme nt出售物业，厂房及设备之收入附属公司收购Acquisiti on of additi onal in terest 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Divide nd received from a JCE收到一间共同控制公司的股息Repayme nt from related compa nies来自关联公司的（预付款）还款Adva nces to JCE向共

14、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 in vest ing 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 compa nies应付关联公司款额之减少n crease in amounts due to shareholders应付股东款项之增加n crease in amounts due to JCE应付共同控制公司款项之增加（减少）New bank loa ns raised新筹集银行贷款Repayme nt of bank loa ns偿还银行贷款Repayme nt of other borrow ings偿还其它借款n terest paid已付股息Divide nd 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 in crease/ (decrease) in cash &