香港会计报表(中英文对照)VIP专享VIP免费

香港会计报表（中英文对照）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Deferredtaxation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Amountsduefromrelatedcompanies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Amountsduetosubsidiaries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(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Thisyear'sprofit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-CurrentLiabilities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Gainfrominvestmentinsecurites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Thisyear's(profit)loss本年度利纯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-backoftradepayables...