香港会计报表(中英文对照)

1、1.balancesheets1.资产负债表英文中文non-currentassets非流动资产property,plantandequipment物业,厂房及设备investmentproperties投资物业intangibleassets无形资产propertyheldfordevelopment待发展物业investmentinsubsidiaries投资子公司interestsinjointlycontrolledentities投资合营公司interestsinassociate投资联营公司investmentinsecurities(noncurrentassets)证券投资de

2、ferredtaxation递延税项资产sub-total小計currentassets非流动资产inventoriesofproperties物业存货otherinventories其它存货debtors,depositsandprepayments应收贸易及其它应收款amountduefromholdingcompany应收控股公司amountduefromfellowsubsidiary应收联属公司amountsduefromsubsidiaries应收子公司amountsduefromjce/associates应收合营公司/联营公司amountsduefromrelatedcompa

3、nies应收关连公司amountsduefromminorityshareholders应收少股东amountduefromshareholders應收股東款investmentsinsecurities(currentassets)证券投资prepaidtax预付税款bankdeposits,pledged银行存款(抵押)bankbalances,depositsandcash银行结余及现金sub-total流动资产小計currentliabilities流动负债tradeandotherpayables应付贸易及其它应收款salesdepositsreceived销售定金amountsdu

4、etosubsidiaries应付子公司amountsduetoimmediateholding应付控股公司amountsduetofellowsubsidiaries应付联属公司amountduetojce/associates应付合营公司/联营公司amountsduetorelatedcompanies应付关连公司amountduetoshareholders应付股东款amountduetominorityshareholders应付少股东bankborrowings,duewithinoneyear银行借款(一年内)otherborrowings,duewithinoneyear其它借款

5、(一年内)incometaxpayable应付所得税sub-total小計capitalandreserves资本及储备paid-upcapital资本retainedearningsb/f年初未分配利润thisyearsprofit本年度纯利dividend股息reserveappropriation利润分配-提取储备基金statutoryreserve法定储备capitalreserves资本公积-股权投资准备propertyrevaluationreserve投资物业重估储备sub-total所有者权益小計minorityinterests少股东权益non-currentliabilit

6、ies非流动负债bankborrowings,dueafteroneyear银行借款(一年以上)otherborrowings,dueafteroneyear其它借款(一年以上)longtermpayables长期应付款deferredtaxation递延税款sub-total小計2.incomestatement2.损益表英文中文turnover营业收入businesstax主营业务税金及附加costofsales营业成本 grossmargin 经营毛利otheroperatingincome其它业务收入interestincome利息收入gainfrominvestmentinsecur

7、ites投资收益changeinfairvalueofinvestmentproperties投资物业公平价值之溢利otheroperatingexpenses其它业务支出sellingexpenses营业费用administrativeexpenses管理费用provisiononinvestmentinsecurities持有作买卖之投资公平价值之溢利financecosts财务费用shareofresultsofjointlycontrolledentities应占合营公司业绩taxation税项minorityinterests少股东损益thisyears(profit)loss本年度

8、利纯3.cash-flowstatement3.现金流量表英文中文operatingactivities:经营活动profitbeforetax稅前經營溢利adjustment:-調整:-shareofresultofjointlycontrolledentities应占共同控制公司业绩depreciation折舊allowancefordoubtfuldebts（补贴拨回），呆坏帐补贴changeinfairvalueofinvestmentproperties投资物业公平价值之溢利changeinfairvalueofinvestmentsheldfortrading持有作买卖之投资之公平

9、价值溢利interestreceived利息收入financecosts财务费用impairmentlossongoodwillofjce共同控制公司之商誉减值损失impairmentlossongoodwillarisingonacquisitionof增持予附属公司之权益导致商誉减值损失additionalinterestinsubsidiaries出售物业、厂房及设备之亏损（收益）lossondisposalofppe持有作买卖之投资之亏损（收益）gainondisposalofjointlycontrolledentities出售一间共同控制公司之收益write-backoftrade

10、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increaseininventoriesofproperties物业存货之减少（增加）increaseinotherinventories其它存货之减少（增加）increaseintradeandotherreceivables应收贸易及其它款项之增加increaseininvestmentsheldfortrading持有作买卖之投资的减少（增加）increaseintradeandotherpayables应付贸易及其它账款之增加（减少）increaseinsalesdepositsreceived销售定金之增加（减少

11、）cashgeneratedfromoperation經營業務產生之現金dividendreceived已收股息taxpaid-incometax已付所得稅taxpaid-landvalueaddedtax已付土地增值稅refundoftax所得稅退回netcashinflowgeneratedfromoperation經營業務之現金流量淨額投资业务interestreceived利息收入purchaseofproperty,plantandequipment购置物业，厂房及设备proceedsfromdisposalofproperty,plantandequipment出售物业，厂房及设备

12、之收入附属公司收购acquisitionofadditionalinterestinsub增持予附属公司之权益netcashfromdisposalofasubsidiary出售一间附属公司之净现金收入cashreceivedondisposalofajce出售一间共同控制公司之实收现金dividendreceivedfromajce收到一间共同控制公司的股息repaymentfromrelatedcompanies来自关联公司的（预付款）还款advancestojce向共同控制公司支付的预付款capitalcontributionstojce向共同控制公司出资netcashfrominves

13、tingactivities源自投资之现金净值financingactivities融資業務capitalcontributionfromminorityshareholders小股东投入资本decreaseinamountsduetorelatedcompanies应付关联公司款额之减少increaseinamountsduetoshareholders应付股东款项之增加increaseinamountsduetojce应付共同控制公司款项之增加（减少）newbankloansraised新筹集银行贷款repaymentofbankloans偿还银行贷款repaymentofotherborrowings偿还其它借款interestpaid已付股息dividendpaid已付利息netcashfromfinancingactivities融資業務小计netincrease/(decrease)incash&cashequivalent現金及等同現金項目之變動netincreas