香港会计报表(中英文对照)(同名401)

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

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)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

equivale