香港会计报表(中英文对照)

1、1 资产负债表香港会计报表（中英文对照）Balance SheetS英文中文NOn-CUrrent ASSetS非流动资产Property, pI a nt and equ i pme nt物业，厂房及设备n VeStme nt PrOPertieS投资物业ntan gible assets无形资产PrOPerty he Id for developme nt待发展物业n VeStme nt in SUbSidiar ieS投资子公司n terests in join 11y Con trolled en tities投资合营公司n terests in associate投资联营公司n Ve

2、Stme nt in SeCUr itieS (non CUrre nt assets)证券投资Deferred taxati On递延税项资产Sub-totaI小計CUrrent ASSetS非流动资产nven tories of PrOPertieS物业存货Other i nven tor i es其它存货Debtors, depos its and PrePayme nts应收贸易及其它应收款AmoUnt due from ho Id i ng compa ny应收控股公司AmoUnt due from feI low SUbSidiary应收联属公司AmollntS due from

3、SUbSidiar ieS应收子公司AmollntS due from JCE / assoc i ates应收合营公司/联营公司AmoUntS due from re I ated compa nies应收关连公司AmoUntS due from minor ity shareholders应收少股东AmoUnt due from shareholders應收股東款nVeStments in SeCUr i tieS (CUrrent assets)证券投资PrePa i d tax预付税款Bank depos its. PI edged银行存款（抵押）Bank ba 1 a nces, d

4、epos i ts and CaSh银行结余及现金Sub-tota1流动资产小計CUrrent Liabi1 itieS流动负债Trade and other PayableS应付贸易及其它应收款Sa 1es depos i ts rece i ved销售定金AmollntS due to SUbSidiar ieS应付子公司AmollntS due to immediate holdi ng应付控股公司AmoUntS due to fe1 low SUbSidiarieS应付联属公司Amollnt due to JCE/aSSOC i ateS应付合营公司/联营公司AmoUntS due t

5、o re 1ated compa nies应付关连公司AmoUnt due to shareholders应付股东款AmoUnt due to minority shareholders应付少股东Bank borrow in gsf due With in One year银行借款（一年内）Other borrow in gs, due With in one year其它借款（一年内）n come tax Payab1e应付所得税Sub-tota1小計CaPital and ReSerVeS资本及储备Paid-UP CaPital资本Reta ined earnings b/f年初未分配利润

6、ThiS years PrOfit本年度纯利DiVide nd股息ReSerVe appropr iati On利润分配-提取储备基金StatUtOry reserve法定储备CaPita1 reserves资本公积-股权投资准备PrOPerty reva1uati On reserve投资物业重估储备Sub-tota1所有者权益小計inOri ty irrterests少股东权益NOn-CUrrent Liabilities非流动负债Bank borrow in gsF due after One year银行借款（一年以上）Other borrow i n gs, due after On

7、e year其它借款（一年以上）-Ong term PayableS长期应付款Deferred taxati On递延税款Sub-tota1小計3.现金流量表N CoME STATEMENT2.损益表英文中文Turnover营业收入BUS i n ess TaX主营业务税金及附加Cost of sales营业成本Gross Margin经营毛利Other OPerat ing in come其它业务收入n terest In come利息收入Gain from inVeStment in SeCUr iteS投资收益Cha nge i n fa i r va1ue of i n VeStme

8、nt PrOPertieS投资物业公平价值之溢利Other OPerati ng expe nses其它业务支出Se11 i ng expe nses营业费用Adm ini StratiVe expe nses管理费用PrOV i S i on on i nVeStment i n SeCUr i t i eS持有作头卖之投资公平价值之溢利FinanCe costs财务费用Share of resuIts of join tly con tro1 led en tities应占合营公司业绩axati On税项Minor ity in terests少股东损益ThiS year * s (PrO

9、f i t) loss本年度利纯.CASH-FLOWSTATEMENT英文中文OPerat i ng act i v i t ies:经营活动Profit before tax稅前經營溢利AdjUStme nt：-調整:-Share of resuIt of join tly Con trolled en tities应占共同控制公司业绩DePreCiati On折舊A11owa nee for doubtfu1 debts（补贴拨回），呆坏帐补贴Cha nge in fair va1ue of in VeStme nt PrOPertieS投资物业公平价值之溢利Cha nge in fair

10、 va1ue of in VeStme nts he 1d for tradi ng持有作头卖之投资之公平价值溢利n terest received利息收入FinanCe costs财务费用mpai rme nt loss On goodwi 11 of JCE共冋控制公司之商誉减值损失mpa i rme rrt loss On goodwi 1 1 ar i s i ng 0n acqui s i ti On Of增持予附属公司之权益导致商誉减值损失additi Onal in terest in SUbSidiar ieS出售物业、厂房及设备之亏损（收益）LoSS On di sposa1

11、 of PPE持有作买卖之投资之亏损（收益）Gain on di sposa1 of join tly con trolled en tities出售一间共冋控制公司之收、几益Wr ite-back of trade 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n CreaSe in inven tories of PrOPertieS物业存货之减少（增加）n CreaSe i n Other inven tories其它存货之减少（增加）n CreaSe in trade and other receivables应收贸易及其它款项之增加n CreaSe in in

12、 VeStme nts held for trad ing持有作买卖之投资的减少（增加）n CreaSe in trade and other Payab1eS应付贸易及其它账款之增加（减少）n CreaSe i n sa1es depos i ts received销售定金之增加（减少）CaSh generated from OPeratiOn經營業務產生之現金DiVide nd received已收股息TaX Paid- in come tax已付所得稅TaX Paid- la nd va1ue added tax已付土地增值稅RefU nd Of tax所得稅退回Net CaSh inf

13、low generated from OPeratiOn經營業務之現金流量淨額投资业务n terest received利息收入PUrChaSe of property, p1 a nt and equ i pme nt购置物业，厂房及设备PrOCeedS from d i sposa 1 of proper ty, p 1 a rrt and equ i pme nt出售物业，厂房及设备之收附属公司收购ACqUiSiti On Of additi Ona 1 in terest in SUb增持予附属公司之权益Net CaSh from d i sposa1 of a SUbSidiary出

14、售一间附属公司之净现金收入CaSh received On d i sposa1 of a JCE出售一间共同控制公司之实收现金DiVide nd received from a JCE收到一间共同控制公司的股息RePayme nt from re 1 ated compa nies来自关联公司的（预付款）还款AdVa nces to JCE向共同控制公司支付的预付款CaPita1 Contr i but i OnS to JCE向共同控制公司出资Net CaSh from in VeSt ing activities源自投资之现金净值Financing activities融資業務CaPit

15、al contr i bution from minOrity shareholders小股东投入资本DeCreaSe in amounts due to re 1 ated compa nies应付关联公司款额之减少n CreaSe in amounts due to shareholders应付股东款项之增加n CreaSe in amounts due to JCE应付共同控制公司款项之增加（减少）NeW bank 1oa ns ra i sed新筹集银行贷款RePayme nt of bank loa ns偿还银行贷款RePayme nt of other borrow ings偿还其它借款n terest Pa i d已付股息DiVide nd 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 in crease/ (decreas