香港会计报表(中英文对照)

1、1.Balance Sheets1.资产负债表中文Non-Current Assets非流动资产Property, plant and equipment物业，厂房及设备nvestment properties投资物业ntangible assets无形资产Property held for development待发展物业nvestment in subsidiaries投资子公司nterests in jointly controlled entities投资合营公司nterests in associate投资联营公司nvestment in securities (non curren

2、t assets)证券投资Deferred taxation递延税项资产Sub-total小IFCurrent Assets非流动资产nventories 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 / associat

3、es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鹰收股柬款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 balances, deposits and cash银行结余及现金Sub-total流动资产小言十Current Liabilities流动负债Tra

4、de 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 s

5、hareholders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）ncome tax payable应付所得税Sub-total小IFCapital and Reserves资本及储备Paid-up capital资本Retained earnings b/f年初未分配利润This years 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Capi

6、tal reserves资本公积-股权投资准备Property revaluation reserve投资物业重估储备Sub-total所有者权益小言十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IF2.INCOME STATEMENT2.损益表中文T

7、urnover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nterest 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 invest

8、ment 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 years (profit) loss本年度利纯3.CASH-FLOWSTATEMENT3.现金流量表中文Operating activities:经营活动Profit before tax税前管溢利Adjustment:-整:-Share of result of jointly controlled enti

9、ties应占共同控制公司业绩Depreciation折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nterest received利息收入Finance costs财务费用mpairment loss on goodwill of JCE共同控制公司之商誉减值损失mpairment loss on goodwill

10、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言十流勤资金建勤前之余筌管棠矜及现金流量ncrease in inventories of properties物业存货之减少（增加）ncr

11、ease in other inventories其它存货之减少（增加）ncrease in trade and other receivables应收贸易及其它款项之增加ncrease in investments held for trading持有作买卖之投资的减少（增加）ncrease in trade and other payables应付贸易及其它账款之增加（减少）ncrease in sales deposits received销售定金之增加（减少）Cash generated from operation管棠矜崖生之现金Dividend received已收股息Tax pa

12、id- income tax已付所得税Tax paid- land value added tax已付土地增值税Refund of tax所得税退回Net cash inflow generated from operation管棠矜之现金流量浮额投资业务nterest 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 i

13、nterest 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 inve stin

14、g activitie s源自投资之现金净值Financing activities融资渠矜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ncrease in amounts due to shareholders应付股东款项之增加ncrease 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nterest paid已付股息Dividend paid已付利息Net cash from financing activities融1a矜小计Net increase/ (decrease) in cash & cash equivalent琪金及等同垣金XK目之燮勤Net increase/ (decrease)