香港會(huì)計(jì)報(bào)表中英文對(duì)照

1、香港會(huì)計(jì)報(bào)表（中英文對(duì)照）英文中文Non-Current Assets非流動(dòng)資產(chǎn)Property, pla nt and equipme nt物業(yè),廠房及設(shè)備n vestme nt properties投資物業(yè)ntan gible assets無形資產(chǎn)Property held for developme nt待發(fā)展物業(yè)n vestme nt in subsidiaries投資子公司n terests in join tly con trolled en tities投資合營公司n terests in associate投資聯(lián)營公司n vestme nt in securities (non

2、 curre nt assets)證券投資Deferred taxati on遞延稅項(xiàng)資產(chǎn)Sub-total小計(jì)Current Assets非流動(dòng)資產(chǎn)nven tories of properties物業(yè)存貨Other inven tories其它存貨Debtors, deposits and prepayme nts應(yīng)收貿(mào)易及其它應(yīng)收款A(yù)mount due from holdi ng compa ny應(yīng)收控股公司Amount due from fellow subsidiary應(yīng)收聯(lián)屬公司Amounts due from subsidiaries應(yīng)收子公司Amounts due from J

3、CE / associates應(yīng)收合營公司/聯(lián)營公司Amounts due from related compa nies應(yīng)收關(guān)連公司Amounts due from minority shareholders應(yīng)收少股東Amount due from shareholders應(yīng)收股東款nvestments in securities (current assets)證券投資Prepaid tax預(yù)付稅款Bank deposits, pledged銀行存款（抵押）Bank bala nces, deposits and cash銀行結(jié)余及現(xiàn)金Sub-total流動(dòng)資產(chǎn)小計(jì)Current Liab

4、ilities流動(dòng)負(fù)債Trade and other payables應(yīng)付貿(mào)易及其它應(yīng)收款Sales deposits received銷售定金Amounts due to subsidiaries應(yīng)付子公司Amounts due to immediate holdi ng應(yīng)付控股公司Amounts due to fellow subsidiaries應(yīng)付聯(lián)屬公司Amount due to JCE/associates應(yīng)付合營公司/聯(lián)營公司Amounts due to related compa nies應(yīng)付關(guān)連公司Amount due to shareholders應(yīng)付股東款A(yù)mount d

5、ue to minority shareholders應(yīng)付少股東Bank borrow in gs, due with in one year銀行借款（一年內(nèi)）Other borrow in gs, due with in one year其它借款（一年內(nèi)）n come tax payable應(yīng)付所得稅Sub-total小計(jì)Capital and Reserves資本及儲(chǔ)備Paid-up capital資本Reta ined earnings b/f年初未分配利潤(rùn)This year's profit本年度純利Divide nd股息Reserve appropriati on利潤(rùn)分配-提

6、取儲(chǔ)備基金Statutory reserve法定儲(chǔ)備Capital reserves資本公積-股權(quán)投資準(zhǔn)備Property revaluati on reserve投資物業(yè)重估儲(chǔ)備Sub-total所有者權(quán)益小計(jì)Minority interests少股東權(quán)益Non-Current Liabilities非流動(dòng)負(fù)債Bank borrow in gs, due after one year銀行借款（一年以上）Other borrow in gs, due after one year其它借款（一年以上）_ong term payables長(zhǎng)期應(yīng)付款Deferred taxati on遞延稅款Sub

7、-total小計(jì)英文中文Turnover營業(yè)收入Bus in ess Tax主營業(yè)務(wù)稅金及附加Cost of sales營業(yè)成本Gross Margin經(jīng)營毛利Other operat ing in come其它業(yè)務(wù)收入n terest In come利息收入Gain from investment in securites投資收益Cha nge in fair value of in vestme nt properties投資物業(yè)公平價(jià)值之溢利Other operati ng expe nses其它業(yè)務(wù)支出Sell ing expe nses營業(yè)費(fèi)用Adm ini strative exp

8、e nses管理費(fèi)用Provision on investment in securities持有作頭賣之投資公平價(jià)值之溢利Finance costs財(cái)務(wù)費(fèi)用Share of results of join tly con trolled en tities應(yīng)占合營公司業(yè)績(jī)Taxati on稅項(xiàng)Minority in terests少股東損益This year's (profit) loss本年度利純英文中文Operat ing activities:經(jīng)營活動(dòng)Profit before tax稅前經(jīng)營溢利Adjustme nt:-調(diào)整:-Share of result of join

9、tly con trolled en tities應(yīng)占共同控制公司業(yè)績(jī)Depreciati on折舊Allowa nee for doubtful debts（補(bǔ)貼撥回），呆壞帳補(bǔ)貼Cha nge in fair value of in vestme nt properties投資物業(yè)公平價(jià)值之溢利Cha nge in fair value of in vestme nts held for tradi ng持有作頭賣之投資之公平價(jià)值溢利n terest received利息收入Finance costs財(cái)務(wù)費(fèi)用mpairme nt loss on goodwill of JCE共冋控制公司之

10、商譽(yù)減值損失mpairme nt loss on goodwill aris ing on acquisiti on of增持予附屬公司之權(quán)益導(dǎo)致商譽(yù)減值損失additi onal in terest in subsidiaries出售物業(yè)、廠房及設(shè)備之虧損（收益）_oss on disposal of PPE持有作買賣之投資之虧損（收益）Gain on disposal of join tly con trolled en tities出售一間共冋控制公司之收、人 益Write-back of trade payables應(yīng)付貿(mào)易賬款撥回未計(jì)流動(dòng)資金變動(dòng)前之經(jīng)營業(yè)務(wù)及現(xiàn)金流量n crease

11、 in inven tories of properties物業(yè)存貨之減少（增加）n crease in other inven tories其它存貨之減少（增加）n crease in trade and other receivables應(yīng)收貿(mào)易及其它款項(xiàng)之增加n crease in in vestme nts held for trad ing持有作買賣之投資的減少（增加）n crease in trade and other payables應(yīng)付貿(mào)易及其它賬款之增加（減少）n crease in sales deposits received銷售定金之增加（減少）Cash genera

12、ted from operation經(jīng)營業(yè)務(wù)產(chǎn)生之現(xiàn)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(jīng)營業(yè)務(wù)之現(xiàn)金流量淨(jìng)額投資業(yè)務(wù)n terest received利息收入Purchase of property, pla nt and equipme nt購置物業(yè)，廠房及設(shè)備Proceeds from disposal of property, pla

13、 nt and equipme nt出售物業(yè)，廠房及設(shè)備之收入附屬公司收購Acquisiti on of additi onal in terest in sub增持予附屬公司之權(quán)益Net cash from disposal of a subsidiary出售一間附屬公司之凈現(xiàn)金收入Cash received on disposal of a JCE出售一間共同控制公司之實(shí)收現(xiàn)金Divide nd received from a JCE收到一間共同控制公司的股息Repayme nt from related compa nies來自關(guān)聯(lián)公司的（預(yù)付款）還款A(yù)dva nces to JCE向共

14、同控制公司支付的預(yù)付款Capital contributions to JCE向共同控制公司出資Net cash from in vest ing activities源自投資之現(xiàn)金凈值Financing activities融資業(yè)務(wù)Capital contribution from minority shareholders小股東投入資本Decrease in amounts due to related compa nies應(yīng)付關(guān)聯(lián)公司款額之減少n crease in amounts due to shareholders應(yīng)付股東款項(xiàng)之增加n crease in amounts due to JCE應(yīng)付共同控制公司款項(xiàng)之增加（減少）New bank loa ns raised新籌集銀行貸款Repayme nt of bank loa ns償還銀行貸款Repayme nt of other borrow ings償還其它借款n terest paid已付股息Divide nd paid已付利息Net cash from financing activities融資業(yè)務(wù)小計(jì)Net increase/ (decrease) in cash & cash equivalent現(xiàn)金及等同現(xiàn)金項(xiàng)目之變動(dòng)Net in crease/ (decrease) in cash &