香港会计报表中英文对照

1、香港会计报表（转载）发布日期:2012-7-18 浏览次数:314次 香港会计报表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

2、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 fr

3、om 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)Bank balances, deposits an

4、d cash银行结余及现金Sub-total流动资产小計Current Liabilities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 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

5、司Amount due to shareholders应付股东款Amount due to minority shareholders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)Income tax payable应付所得税Sub-total小計Capital 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

6、息Reserve appropriation利润分配-提取储备基金Statutory reserve法定储备Capital reserves资本公积-股权投资准备Property revaluation reserve投资物业重估储备Sub-total所有者权益小計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

7、Deferred taxation递延税款Sub-total小計2.INCOME STATEMENT2.损益表英文中文Turnover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Interest 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Sell

8、ing expenses营业费用Administrative expenses管理费用Provision on investment 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.现金流量表英文中文Operating activities:经营活动Profit before t

9、ax稅前經營溢利Adjustment:-調整:-Share of result of jointly controlled entities应占共同控制公司业绩Depreciation折舊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interest received利息收入Finance costs财务费用Impai

10、rment loss on goodwill of JCE共同控制公司之商誉减值损失Impairment loss on goodwill 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

11、計流動資金變動前之經營業務及現金流量Increase in inventories of properties物业存货之减少（增加）Increase in other inventories其它存货之减少（增加）Increase in trade and other receivables应收贸易及其它款项之增加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

12、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 o

13、f property, plant and equipment出售物业，厂房及设备之收入附属公司收购size=+0 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size=+0 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

14、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Increa

15、se 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 cas

16、h & 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 equivalent at 30 November結轉現金及等同現金項目Analysis of the balance of cash and cash equivalents 現金及等同現金項目的分析Bank balances and cash銀行結存及現金会计科目中英对照表1001现金Cash on hand 1002银行存款Cash in bank1009其他货币资金Other monetary fund1

17、00901外埠存款Deposit in other cities100902银行本票Cashiers cheque100903银行汇票Bank draft100904信用卡Credit card100905信用保证金Deposit to creditor100906存出投资款Cash in investing account 1101短期投资Short-term investments110101股票Short-term stock investments110102债券Short-term bond investments110203基金Short-term fund investments

18、110110其他Other short-term investments1102短期投资跌价准备Provision for loss on decline in value of short-term investments1111应收票据Notes receivable1121应收股利Dividends receivable1131应收账款Accounts receivable1133其他应收款Other receivable 1141坏账准备Provision for bad debts1151预付账款Advance to suppliers1161应收补贴款Subsidy receiva

19、ble1201物资采购Materials purchased1211原材料Raw materials1221包装物Containers1231低值易耗品Low cost and short lived articles1232材料成本差异Cost variances of material1241自制半成品Semi-finished products1243库存商品Merchandise inventory 1244商品进销差价Margin between selling and purchasing price on merchandise1251委托加工物资Material on cons

20、ignment for further processing1261委托代销商品Goods on consignment- out1271受托代销商品Goods on consignment-in1281存货跌价准备Provision for impairment of inventories1291分期收款发出商品Goods on installment sales1301待摊费用Prepaid expense1401长期股权投资Long-term equity investments140101股票投资Long-term stock investments140102其他股权投资Other

21、 long-term equity investments1402长期债权投资Long-term debt investments140201债券投资Long-term bond investments140202其他债权投资Other long-term debt investments1421长期投资减值准备Provision for impairment of long-term investments 1431委托贷款Entrusted loan143101本金Principal of entrusted loan143102利息Interest of entrusted loan14

22、3103减值准备Provision for impairment of entrusted loan 1501固定资产Fixed assets-cost 1502累计折旧Accumulated depreciation1505固定资产减值准备Provision for impairment of fixed assets1601工程物资Construction material160101专用材料Specific purpose materials160102专用设备Specific purpose equipments160103预付大型设备款Prepayments for major eq

23、uipments160104为生产准备的工具及器具Tools and instruments prepared for production1603在建工程Construction in process1605在建工程减值准备Provision for impairment of construction in process1701固定资产清理Disposal of fixed assets1801无形资产Intangible assets1815未确认融资费用Unrecognized financing charges1901长期待摊费用Long-term deferred expense

24、s1911待处理财产损溢Profit & loss of assets pending disposal191101待处理流动资产损溢Profit & loss of current-assets pending disposal191102待处理固定资产损溢Profit & loss of fixed assets pending disposal2101短期借款Short-term loans2111应付票据Notes payable2121应付账款Accounts payable2131预收账款Advance from customers 2141代销商品款Accounts of con

25、signed goods2151应付工资Wages payable2153应付福利费Welfare payable2161应付股利Dividends payable2171应交税金Taxes payable217101应交增值税Value added tax payable21710101进项税额Input VAT21710102已交税金Payment of VAT21710103转出未交增值税Outgoing of unpaid VAT21710104减免税款VAT relief21710105销项税额Output VAT21710106出口退税Refund of VAT for expor

26、t21710107进项税额转出Outgoing of input VAT21710108出口抵减内销产品应纳税额Merchandise VAT from expert to domestic sale 21710109转出多交增值税Outgoing of over-paid VAT217102未交增值税Unpaid VAT217103应交营业税Business tax payable217104应交消费税Consumer tax payable217105应交资源税Tax on natural resources payable217106应交所得税Income tax payable2171

27、07应交土地增值税Land appreciation tax payable217108应交城市维护建设税Urban maintenance and construction tax payable217109应交房产税Real estate tax payable217110应交土地使用税Land use tax payable217111应交车船使用税Vehicle and vessel usage tax payable217112应交个人所得税Personal income tax payable2176其他应交款Other fund payable2181其他应付款Other pay

28、ables 2191预提费用Accrued expenses2201待转资产价值Pending transfer value of assets 2211预计负债Estimable liabilities2301长期借款Long-term loans2311应付债券Bonds payable231101债券面值Par value of bond231102债券溢价Bond premium231103债券折价Bond discount231104应计利息Accrued bond interest2321长期应付款Long-term payable2331专项应付款Specific account

29、 payable2341递延税款Deferred tax3101实收资本(或股本）Paid-in capital（or share capital)3103已归还投资Retired capital3111资本公积Capital reserve311101资本（或股本）溢价Capital (or share capital) premium311102接受捐赠非现金资产准备Restricted capital reserve of non-cash assets donation received311103接受现金捐赠Reserve of cash donation received 3111

30、04股权投资准备Restricted capital reserve of equity investments311105拨款转入Government grants received 311106外币资本折算差额Foreign currency capital conversion difference311107其他资本公积Other capital reserve3121盈余公积Surplus reserve312101法定盈余公积Statutory surplus reserve312102任意盈余公积Discretionary earning surplus312103法定公益金Statutory public welfare fund312104储备基金Reserve fund312105企业发展基金Enterprise development fund312106利润归还投资Profit return for investment3131本年利润Profit & loss summary3141利润分配Distribution profit314101其他转入Other adjustments314102提取法定盈余公积金Extract for statutory surplus reserve314103提取法定公益金Extract f