香港会计报表(中英文对照)
会计报表术语中英文对照
会计报表术语中英文对照一、损益表 INCOME STATEMENTAggregate income statement?合并损益表Operating Results?经营业绩FINANCIAL HIGHLIGHTS?财务摘要Gross revenues?总收入/毛收入Net revenues ?销售收入/净收入Sales?销售额Turnover?营业额Cost of revenues ?销售成本Gross profit ?毛利润Gross margin?毛利率Other income and gain?其他收入及利得EBITDA?息、税、折旧、摊销前利润（EBITDA）EBITDA margin?EBITDA 率EBITA?息、税、摊销前利润EBIT?息税前利润/营业利润Operating income （loss）?营业利润/ （亏损）Operating profit?营业利润Operating margin?营业利润率EBIT margin?EBIT率（营业利润率）Profit before disposal of investments?出售投资前利润Operating expenses:?营业费用：Research and development costs （R&D） ?研发费用marketing expensesSelling expenses?销售费用Cost of revenues?营业成本Selling Cost?销售成本Sales and marketing expenses Selling and marketing expenses?销售费用、或销售及市场推广费用Selling and distribution costs?营销费用/行销费用General and administrative expenses ?管理费用/一般及管理费用Administrative expenses?管理费用Operating income （loss）?营业利润/ （亏损）Profit from operating activities?营业利润/经营活动之利润Finance costs?财务费用/财务成本Financial result?财务费用Finance income?财务收益Change in fair value of derivative liability associated with Series B convertible redeemable preference shares?可转换可赎回优先股 B 相关衍生负债公允值变动Loss on the derivative component of convertible bonds可换股债券衍生工具之损失Equity loss of affiliates?子公司权益损失Government grant income ?政府补助Other （expense） / income ?其他收入/ （费用）Loss before income taxes ?税前损失Income before taxes?税前利润Profit before tax?税前利润Income taxes ?所得税taxes?税项Current Income tax?当期所得税Deferred Income tax?递延所得税Interest income?利息收入Interest income net?利息收入净额Profit for the period?本期利润Ordinary income?普通所得、普通收益、通常收入Comprehensive income?综合收益、全面收益Net income ?净利润Net loss?净损失Net Margin?净利率Income from continuing operations?持续经营收益或连续经营部门营业收益Income from discontinued operations?非持续经营收益或停业部门经营收益extraordinary gain and loss?特别损益、非常损益Gain on trading securities?交易证券收益Net Profit attributable to Equity Holders of the Company?归属于本公司股东所有者的净利润Net income attributed to shareholders归属于母公司股东的净利润或股东应占溢利（香港译法）Profit attributable to shareholders?归属于股东所有者（持有者）的利润或股东应占溢利（香港译法）Minority interests?少数股东权益/少数股东损益Change in fair value of exchangeable securities可交换证券公允值变动Other comprehensive income ——Foreign currency translation adjustment ?其他综合利润一外汇折算差异Comprehensive （loss） / income ?综合利润（亏损）Gain on disposal of assets?处分资产溢价收入Loss on disposal of assets?处分资产损失Asset impairments ?资产减值Gain on sale of assets?出售资产利得Intersegment eliminations?公司内部冲销Dividends?股息/股利/分红Deferred dividends?延派股利Net loss per share: ?每股亏损Earnings per share（EPS）?每股收益Earnings per share attributable to ordinaryequity holders of the parent?归属于母公司股东持有者的每股收益 -Basic ?-基本 -Diluted ?-稀释/摊薄（每股收益一般用稀释，净资产用摊薄）Diluted EPS?稀释每股收益Basic EPS?基本每股收益Weighted average number of ordinary shares: ?力□权平均股数:-Basic ?-基本-Diluted ?-稀释/摊薄Derivative financial instruments ?衍生金融工具Borrowings ?借贷Earnings Per Share, excluding the （loss）gain on the derivative component of convertible bonds and exchange difference?扣除可换股债券之衍生工具评估损益及汇兑损失后每股盈Historical Cost?历史成本Capital expenditures?资本支出revenues expenditure?收益支出Equity in earnings of affiliatesequity earnings of affiliates子公司股权收益附属公司股权收益联营公司股权收益equity in affiliates ?附属公司权益Equity Earning ?股权收益、股本盈利Non-operating income?营业外收入Income taxes-current?当期所得税或法人税、住民税及事业税等（日本公司用法）Income taxes-deferred?递延所得税或法人税等调整项（日本公司用法）Income （loss） before income taxes and minority 皿土0丫0$｛所得税及少数股东权益前利润（亏损）Equity in the income of investees?采权益法认列之投资收益Equity Compensation?权益报酬Weighted average number of shares outstanding?力口权平均流通股treasury shares?库存股票Number of shares outstanding at the end of the period"期末流通股数目Equity per share, attributable to equity holders of the Parent?归属于母公司所有者的每股净资产Dividends per share?每股股息、每股分红Cash flow from operations （CFFO）?经营活动产生的现金流量Weighted average number of common and common equivalent shares outstanding： ?加权平均普通流通股及等同普通流通股Equity Compensation?权益报酬Weighted Average Diluted Shares?稀释每股收益加权平均值Gain on disposition of discontinued operations?非持续经营业务处置利得（收益）Loss on disposition of discontinued operations?非持续经营业务处置损失participation in profit ?分红profit participation capital?资本红利、资本分红profit sharing?分红Employee Profit Sharing?员工分红（红利）Dividends to shareholders?股东分红（红利）Average basic common shares outstanding?普通股基本平均数Average diluted common shares outstanding?普通股稀释平均数 Securities litigation expenses, net?证券诉讼净支出 Intersegment eliminations ?部门间消减ROA (Return on assets) ?资产回报率/资产收益率ROE(Return on Equit)?股东回报率/股本收益率(回报率)净资产收益率Equit ratio?产权比率Current ration (times)?流动比率ROCE(Return on Capital Employed)?资本报酬率(回报率)或运营资本回报率或权益资本收益率或股权收益率RNOA (Return on Net Operating Assets)?净经营资产收益率(回报率)ROI (Return on Investment)?投资回报率OA (Operating Assets)?经营性资产OL (Operating Liabilites)?经营性负债NBC(Net Borrow禽$七？净借债费用OI(Operating Income)?经营收益NOA(Net Operating Assets)?净经营性资产NFE(Net Financial Earnings)?净金融收益NFO(Net Financial Owners)?净金融负债FLEV(Financial leverage)?财务杠杆OLLEV(Operating Liabilites leverage)?经营负债杠杆CSE(Common Stock Equity)?普通股权益SPREAD?差价RE(Residual Earning)?剩余收益二、资产负债表balance sheet ?资产负债表aggregate balance sheet ??合并资产负债表Assets ?资产Current assets ?流动资产Non-current assets?非流动资产Interests in subsidiaries?附属公司权益Cash and cash equivalents ?现金及现金等价物Hong Kong listed investments, at fair value ?于香港上市的投资，以公允价值列示Investment deposits ?投资存款Designated loan ?委托贷款Financial assets?金融资产Pledged deposits ?银行保证金/抵押存款Trade accounts receivable?应收账款Trade and bills receivables?应收账款及应收票据Inventories ?存货/库存Prepayments and other receivables ?预付款及其他应收款Prepayments, deposits and other receivables预付账款、按金及其它应收款Total current assets ?流动资产合计Tangible assets?有形资产Intangible assets?无形资产Investment properties ?投资物业Goodwill ?商誉Other intangible assets ?其他无形资产Available-for-sale investments ?可供出售投资Prepayments for acquisition of properties ?收购物业预付款项fair value?公允价值Property, plant and equipment ?物业、厂房及设备或财产、厂房及设备或固定资产Fixed Assets?固定资产Plant Assets?厂房资产Lease prepayments?预付租金Intangible assets?无形资产Deferred tax assets ?递延税/递延税项资产Total assets?资产合计Liabilities?负债Current liabilities?流动负债Short-term bank loans?短期银行借款Current maturities of long-term bank loans?一年内到期的长期银行借款Accounts and bills payable?应付账款及应付票据Accrued expenses and other payables?预提费用及其他应付款Total current liabilities?流动负债合计Long-term bank loans, less current maturities Deferred income Deferredtax liabilities?长期银行借款，减一年内到期的长期银行贷款Deferred income?递延收入Deferred tax liabilities?递延税Financial Net Debt?净金融负债Total liabilities?负债合计Commitments and contingencies?资本承诺及或有负债三、股东权益Donated shares ?捐赠股票Additional paid-in capital ?资本公积Statutory reserves ?法定公积Retained earnings ?未分配利润Accumulated other comprehensiveincome?累积其他综合所得Treasury shares?库存股票Total shareholders? equity?股东权益合计Equity?股东权益、所有者权益、净资产Shareholder?s EquityStockholder's EquityOwner's Equity?股东权益、所有者权益Total liabilities and shareholders? equity?负债和股东权益合计Capital and reserves attributable to the Company's equity holders?本公司权益持有人应占资本及储备Issued capital?已发行股本Share capital?股本Reserves?储备Cash reserves?现金储备Inerim dividend?中期股息Proposed dividend?拟派股息Proposed special dividend?拟派末期股息Proposed special dividend?拟派特别股息Proposed final special dividend?拟派末期特别股息Convertible bonds?可换股债券Shareholders? fund?股东资金四、现金流量表 STATEMENTS OF CASH FLOWSCash flow from operating activities ?经营活动产生的现金流Net cash provided by / (used in) operating activities经营活动产生的现金流量净额Net income /loss ?净利润或损失Adjustments to reconcile net loss to net cash provided by/(used in) operating activities: ?净利润之现金调整项：Depreciation and amortization ?折1 日及摊销Addition of bad debt expense ?坏账增加数/ (冲回数)Provision for obsolete inventories ?存货准备Share-based compensation ?股票薪酬Deferred income taxes ?递延所得税Exchange loss ?汇兑损失Loss of disposal of property,plant and equipment?处置固定资产损失Changes in operating assets and liabilities: ?经营资产及负债的变化Trade accounts receivable ?应收账款Inventories ?存货Prepayments and other receivables ?预付款及其他应收款Accounts and bills payable ?应付账款及应付票据Accrued expenses and other payables ?预提费用及其他应付款Net cash provided by / （used in） operating activities?经营活动产生/ （使用）的现金Free cash flow?自由现金流Cash flow from investing activities?投资活动产生的现金流Net cash used in investing activities?投资活动产生的现金流量净额Purchases of property, plant and equipment ?购买固定资产Payment of lease prepayment ?支付预付租金Purchases of intangible assets ?购买无形资产Proceeds from disposal of property, plant and equipment处置固定资产所得Government grants received ?政府补助Equity in the income of investees?采权益法认列之投资收益Cash flow from financing activities ?筹资活动产生的现金流Net cash provided by financing activities筹资活动产生的现金流量净额Proceeds from borrowings ?借款所得Repayment of borrowings ?还款Decrease / （increase） in pledged deposits ?银行保证金（增加）/ 减少Proceeds from issuance of capital stock?股本发行所得Net cash provided by financing activities?筹资活动产生的现金Effect of exchange rate changes on cash and cash equivalents ?现金及现金等价物的汇率变更的影响Net decrease in cash and cash equivalents ?现金及现金等价物的净（减少)/增加Cash and cash equivalents at the beginning of period?期初现金及现金等价物Cash and cash equivalents at the end of period 期末现金及现金等价物Investments (incl. financial assets)?金融资产投资 Investments inacquisitions?并购投资Net cash flow?现金流量净额。
(完整word版)会计报表中英文对照
•会计报表中英文对照Accounting1. Financial reporting（财务报告）includes not only financial statements but also other means of communicating information that relates，directly or indirectly，to the information provided by a business enterprise’s accounting system-———that is，information about an enterprise’s resources，obligations, earnings, etc.2. Objectives of financial reporting：财务报告的目标Financial reporting should：(1) Provide information that helps in making investment and credit decisions。
（2）Provide information that enables assessing future cash flows。
(3）Provide information that enables users to learn about economic resources, claims against those resources，and changes in them。
3. Basic accounting assumptions 基本会计假设（1) Economic entity assumption 会计主体假设This assumption simply says that the business and the owner of the business are two separate legal and economic entities. Each entity should account and report its own financial activities.(2) Going concern assumption 持续经营假设This assumption states that the enterprise will continue in operation long enough to carry out its existing objectives.This assumption enables accountants to make estimates about asset lives and how transactions might be amortized over time。
会计报表术语中英文对照
会计报表术语中英文对照一、损益表INCOME STATEMENTAggregate income statement合并损益表Operating Results经营业绩FINANCIAL HIGHLIGHTS财务摘要Gross revenues总收入/毛收入Net revenues 销售收入/净收入Sales销售额Turnover营业额Cost of revenues 销售成本Gross profit 毛利润Gross margin毛利率Other income and gain其他收入及利得EBITDA息、税、折旧、摊销前利润（EBITDA）EBITDA margin EBITDA率EBITA息、税、摊销前利润EBIT息税前利润/营业利润Operating income（loss）营业利润/（亏损）Operating profit营业利润Operating margin营业利润率EBIT margin EBIT率（营业利润率）Profit before disposal of investments出售投资前利润Operating expenses:营业费用：Research and development costs （R&D）研发费用marketing expensesSelling expenses销售费用Cost of revenues营业成本Selling Cost销售成本Sales and marketing expenses Selling and marketing expenses销售费用、或销售及市场推广费用Selling and distribution costs营销费用/行销费用General and administrative expenses 管理费用/一般及管理费用Administrative expenses管理费用Operating income（loss）营业利润/（亏损）Profit from operating activities营业利润/经营活动之利润Finance costs财务费用/财务成本Financial result财务费用Finance income财务收益Change in fair value of derivative liability associated with Series B convertible redeemable preference shares可转换可赎回优先股B相关衍生负债公允值变动Loss on the derivative component of convertible bonds可換股債券衍生工具之損失Equity loss of affiliates子公司权益损失Government grant income 政府补助Other (expense) / income 其他收入/（费用）Loss before income taxes 税前损失Income before taxes税前利润Profit before tax税前利润Income taxes 所得税taxes税项Current Income tax当期所得税Deferred Income tax递延所得税Interest income利息收入Interest income net利息收入净额Profit for the period本期利润Ordinary income普通所得、普通收益、通常收入Comprehensive income综合收益、全面收益Net income 净利润Net loss净损失Net Margin净利率Income from continuing operations持续经营收益或连续经营部门营业收益Income from discontinued operations非持续经营收益或停业部门经营收益extraordinary gain and loss特别损益、非常损益Gain on trading securities交易证券收益Net Profit attributable to Equity Holders of the Company归属于本公司股东所有者的净利润Net income attributed to shareholders归属于母公司股东的净利润或股东应占溢利（香港译法）Profit attributable to shareholders归属于股东所有者（持有者）的利润或股东应占溢利（香港译法）Minority interests少数股东权益/少数股东损益Change in fair value of exchangeable securities可交换证券公允值变动Other comprehensive income — Foreign currency translation adjustment 其他综合利润—外汇折算差异Comprehensive (loss) / income 综合利润(亏损)Gain on disposal of assets处分资产溢价收入Loss on disposal of assets处分资产损失Asset impairments 资产减值Gain on sale of assets出售资产利得Intersegment eliminations公司内部冲销Dividends股息/股利/分红Deferred dividends延派股利Net loss per share: 每股亏损Earnings per share（EPS）每股收益Earnings per share attributable to ordinaryequity holders of the parent归属于母公司股东持有者的每股收益-Basic -基本-Diluted -稀释/摊薄（每股收益一般用稀释，净资产用摊薄）Diluted EPS稀释每股收益Basic EPS基本每股收益Weighted average number of ordinary shares: 加权平均股数：-Basic -基本-Diluted -稀释/摊薄Derivative financial instruments 衍生金融工具Borrowings 借貸Earnings Per Share, excluding the (loss)gain on the derivative component of convertible bonds and exchange difference扣除可换股债券之衍生工具评估损益及汇兑损失后每股盈Historical Cost历史成本Capital expenditures资本支出revenues expenditure收益支出Equity in earnings of affiliatesequity earnings of affiliates子公司股权收益附属公司股权收益联营公司股权收益equity in affiliates 附属公司权益Equity Earning 股权收益、股本盈利Non-operating income营业外收入Income taxes-current当期所得税或法人税、住民税及事业税等（日本公司用法）Income taxes-deferred递延所得税或法人税等调整项（日本公司用法）Income (loss) before income taxes and minority interest所得税及少数股东权益前利润（亏损）Equity in the income of investees采权益法认列之投资收益Equity Compensation权益报酬Weighted average number of shares outstanding加权平均流通股treasury shares库存股票Number of shares outstanding at the end of the period期末流通股数目Equity per share, attributable to equity holders of the Parent归属于母公司所有者的每股净资产Dividends per share每股股息、每股分红Cash flow from operations （CFFO）经营活动产生的现金流量Weighted average number of common and common equivalent shares outstanding：加权平均普通流通股及等同普通流通股Equity Compensation权益报酬Weighted Average Diluted Shares稀释每股收益加权平均值Gain on disposition of discontinued operations非持续经营业务处置利得（收益）Loss on disposition of discontinued operations非持续经营业务处置损失participation in profit 分红profit participation capital资本红利、资本分红profit sharing分红Employee Profit Sharing员工分红（红利）Dividends to shareholders股东分红（红利）Average basic common shares outstanding普通股基本平均数Average diluted common shares outstanding普通股稀释平均数Securities litigation expenses, net证券诉讼净支出Intersegment eliminations 部门间消减ROA（Return on assets）资产回报率/资产收益率ROE(Return on Equit)股东回报率/股本收益率(回报率)净资产收益率Equit ratio产权比率Current ration (times)流动比率ROCE（Return on Capital Employed）资本报酬率（回报率）或运营资本回报率或权益资本收益率或股权收益率RNOA（Return on Net Operating Assets）净经营资产收益率（回报率）ROI（Return on Investment）投资回报率OA（Operating Assets）经营性资产OL（Operating Liabilites）经营性负债NBC(Net Borrow Cost)净借债费用OI(Operating Income)经营收益NOA(Net Operating Assets)净经营性资产NFE(Net Financial Earnings)净金融收益NFO(Net Financial Owners)净金融负债FLEV(Financial leverage)财务杠杆OLLEV(Operating Liabilites leverage)经营负债杠杆CSE(Common Stock Equity)普通股权益SPREAD差价RE(Residual Earning)剩余收益二、资产负债表balance sheet 资产负债表aggregate balance sheet 合并资产负债表Assets 资产Current assets 流动资产Non-current assets非流动资产Interests in subsidiaries附属公司权益Cash and cash equivalents 现金及现金等价物Hong Kong listed investments, at fair value 于香港上市的投资，以公允价值列示Investment deposits 投资存款Designated loan 委托贷款Financial assets金融资产Pledged deposits 银行保证金 /抵押存款Trade accounts receivable应收账款Trade and bills receivables应收账款及应收票据Inventories 存货/库存Prepayments and other receivables 预付款及其他应收款Prepayments, deposits and other receivables预付账款、按金及其它应收款Total current assets 流动资产合计Tangible assets有形资产Intangible assets无形资产Investment properties 投资物业Goodwill 商誉Other intangible assets 其他无形资产Available-for-sale investments 可供出售投资Prepayments for acquisition of properties 收购物业预付款项fair value公允价值Property, plant and equipment 物业、厂房及设备或财产、厂房及设备或固定资产Fixed Assets固定资产Plant Assets厂房资产Lease prepayments预付租金Intangible assets无形资产Deferred tax assets 递延税/递延税项资产Total assets资产合计Liabilities负债Current liabilities流动负债Short-term bank loans短期银行借款Current maturities of long-term bank loans一年内到期的长期银行借款Accounts and bills payable应付账款及应付票据Accrued expenses and other payables预提费用及其他应付款Total current liabilities流动负债合计Long-term bank loans, less current maturities Deferred income Deferred tax liabilities长期银行借款，减一年内到期的长期银行贷款Deferred income递延收入Deferred tax liabilities递延税Financial Net Debt净金融负债Total liabilities负债合计Commitments and contingencies资本承诺及或有负债三、股东权益Donated shares 捐赠股票Additional paid-in capital 资本公积Statutory reserves 法定公积Retained earnings 未分配利润Accumulated other comprehensiveincome累积其他综合所得Treasury shares库存股票Total shareholders’ equity股东权益合计Equity股东权益、所有者权益、净资产Shareholder’s EquityStockholder's EquityOwner's Equity股东权益、所有者权益Total liabilities and shareholders’ equity负债和股东权益合计Capital and reserves attributable to the Company’s equity holders本公司权益持有人应占资本及储备Issued capital已发行股本Share capital股本Reserves储备Cash reserves现金储备Inerim dividend中期股息Proposed dividend拟派股息Proposed special dividend拟派末期股息Proposed special dividend拟派特别股息Proposed final special dividend拟派末期特别股息Convertible bonds可换股债券Shareholders’ fund股东资金四、现金流量表STATEMENTS OF CASH FLOWSCash flow from operating activities 经营活动产生的现金流Net cash provided by / (used in) operating activities经营活动产生的现金流量净额Net income /loss 净利润或损失Adjustments to reconcile net loss to net cash provided by/(used in) operating activities: 净利润之现金调整项：Depreciation and amortization 折旧及摊销Addition of bad debt expense 坏账增加数/（冲回数）Provision for obsolete inventories 存货准备Share-based compensation 股票薪酬Deferred income taxes 递延所得税Exchange loss 汇兑损失Loss of disposal of property,plant and equipment处置固定资产损失Changes in operating assets and liabilities: 经营资产及负债的变化Trade accounts receivable 应收账款Inventories 存货Prepayments and other receivables 预付款及其他应收款Accounts and bills payable 应付账款及应付票据Accrued expenses and other payables 预提费用及其他应付款Net cash provided by / (used in) operating activities经营活动产生/（使用）的现金Free cash flow自由现金流Cash flow from investing activities投资活动产生的现金流Net cash used in investing activities投资活动产生的现金流量净额Purchases of property, plant and equipment 购买固定资产Payment of lease prepayment 支付预付租金Purchases of intangible assets 购买无形资产Proceeds from disposal of property, plant and equipment处置固定资产所得Government grants received 政府补助Equity in the income of investees采权益法认列之投资收益Cash flow from financing activities 筹资活动产生的现金流Net cash provided by financing activities筹资活动产生的现金流量净额Proceeds from borrowings 借款所得Repayment of borrowings 还款Decrease / (increase) in pledged deposits 银行保证金（增加）/ 减少Proceeds from issuance of capital stock股本发行所得Net cash provided by financing activities筹资活动产生的现金Effect of exchange rate changes on cash and cash equivalents 现金及现金等价物的汇率变更的影响Net decrease in cash and cash equivalents 现金及现金等价物的净（减少）/ 增加Cash and cash equivalents at the beginning of period期初现金及现金等价物Cash and cash equivalents at the end of period 期末现金及现金等价物Investments （incl. financial assets）金融资产投资Investments in acquisitions并购投资Net cash flow现金流量净额欢迎您的下载，资料仅供参考！致力为企业和个人提供合同协议，策划案计划书，学习资料等等打造全网一站式需求。
香港公司做帐中英文对账表
基金及长期投资
funds and long-term investments
131
基金
funds
1311
偿债基金
redemption fund (or sinking fund)
1312
改良及扩充基金
fund for improvement and expansion
1313
意外损失准备基金
contingency fund
1133
应收票据-关系人
notes receivable - related parties
1134
其它应收票据
other notes receivable
114
应收账款
accounts receivable
1141
应收账款
accounts receivable
1142
应收账款-关系人
accounts receivable - related parties
5153
文具用品
office supplies (expense)
5154
旅费
traveling expense . travel
5155
运费
shipping expenses .freight
5156
邮电费
postage (expenses)
5157
修缮费
repair(s) and maintenance (expense )
23
其它负债
other liabilities
231
递延负债
deferred liabilities
232
存入保证金
deposits received
香港会计科目中英文对照
⾹港会计科⽬中英⽂对照Beginning Balance 期初余额Beginning Balancesales income 销售收益sales income,USD:purchase cost 进货成本purchase cost,USD:bank charges 银⾏⼿续费bank charges,USD:interest income 利息收益interest income,USD:本期Current Period Changedirector's c/a 董事期初Beginning Balancebank interest 银⾏利息director's c/a,USD:Payment ,CNY:sales income,GBP:purchase cost,CNY:purchase cost,GBP:bank charges,CNY:bank charges,GBP:interest income,CNY:interest income,GBP:sales income,CNY:Current Period Change director's c/a,CNY:Beginning Balance Current Period ChangeBeginning Balancesales income,JPY:sales income,AUD:purchase cost,JPY:purchase cost,AUD:bank charges,JPY:bank charges,AUD:interest income,JPY:interest income,AUD:Current Period Change bank interest,USD: 银⾏利息Beginning Balance Current Period ChangeBeginning Balance运输公司⾦额互转transportation income,USD:transfer from HKD SA to HKD CA transportation fee,USD:transfer from HKD CA to HKD SA bank charges,USD:interest income,USD:transfer from USD to HKD,USD: transportation income transfer from HKD to USD,USD: transportation feetransfer from EUR to HKD,EUR: transportation income,AUD:transfer from HKD to EUR ,EUR: transportation cost,AUD: transfer from CNY to HKD,CNY: transportation income,JPY:transfer from HKD to CNY,CNY: transportation fee,JPY: transfer from EUR to USD,USD: transportation income,EUR:transfer from USD to EUR,USD: transportation fee,EUR: transfer from CNY to USD,USD: transportation income,CNY:transfer from USD to CNY,CNY: transportation fee,CNY:transfer from USD to CNY,USD:transfer from USD SA to USD CA,USD:transfer from USD CA to USD SA,USD:transfer from GBP to HKD,GBP:transfer from HKD to GBP,GBP:transfer from GBP to USD,GBP:transfer from USD to GBP,GBP:transfer from USD to CAD,USD:transfer from USD to CAD,CAD:transfer from USD SA to USD Time depositstransfer from USD to JPYtransfer from JPY to USDtransfer from JPY to HKD,JPY:各项费⽤transfer from CMB to HSBC,USD:不同银⾏之间的互转Fiscal Year End Balance 年结transfer from 富邦 to 汇丰,USD:Investment income,HKD: 投资收益survey income,EUR: 调整收⼊other income 其他收益commission cost,USD: 佣⾦成本processing charges 加⼯费Commission income 佣⾦收⼊administrative fee 管理费Cost of sales 销售成本design fee,USD: 设计费sundry income,USD: 杂费other income 其他收⼊pay for tax expenses 交得利税profit tax 交利得税LOAN PAYMENT,USD: 偿还贷款purchase return,USD: 之前是采购，后因合同数量等原因⽽退回的款项给我们LOAN,USD:借贷款sales return,USD: 之前是销售，后因合同数量等原因⽽退回的款项给客户bank interest,USD: 贷款利息Mandatory Provident Fund (强基⾦)（MPF）Payment 付款（这些⼀般是在合起来交社保的时候⽤到：社保，公积⾦，⼯资，服务费）Payment,CNY:Sundry expenses,USD:certification fee,CNY: 认证费Office supplies,USD:service fee,USD:consulting fee,USD: 咨询费sample expense 样品费Annual return 周年申报表费⽤Investment loss/income 投资损失/收⼊以后⾹港公司做账出现向别的公司借款的，会计科⽬使⽤“loan from third party Beginning Balance Beginning Balancesales income,EUR:sales income,CAD:purchase cost,EUR:purchase cost,CAD:bank charges,EUR:bank charges,CAD:bank interest,EUR:bank interest,CAD:interest income,EUR:interest income,CAD:Current Period Change Current Period Change Beginning Balance Beginning Balance director's c/a,EUR:sales income,HKD:sales income,SGD:purchase cost,HKD:purchase cost,SGD:bank charges,HKD:bank charges,SGD:interest income,HKD:interest income,SGD:Current Period Change Current Period Change Beginning Balance Beginning Balance 服务公司收⼊/成本代收代付service income,GBP:temporary accountcost of service,GBP:temporary account,USD:temporary account,GBP: service income for temporary account,CNY:cost of service for temporary account,EUR:service income,USD:cost of service,USD:service income,EUR:cost of service,EUR:service cost,USD:service costservice fee 服务费transfer from CNY to HKD,CNY:transfer from CNY to EUR,CNY:transfer from USD to AUD,USD:transfer from AUD to USD,USD:transfer from HKD SA to HKD Time deposits 不同银⾏之间的互转是采购，后因合同数量等原因⽽退回的款项给我们是销售，后因合同数量等原因⽽退回的款项给客户。
香港会计报表--中英文对比
香港会计报表2011-04-04 14:41:02| 分类：会计知识| 标签：|字号大中小订阅香港会计报表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 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 from 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 and 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 year's profit 本年度纯利Dividend 股息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Deferred taxation 递延税款Sub-total 小計2.INCOME STATEMENT 2.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 营业成本经营毛利Gross MarginOther 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Selling 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 year's (profit) loss 本年度利纯3.CASH-FLOWSTATEMENT 3.现金流量表英文中文Operating activities: 经营活动Profit before tax 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Impairment 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 of 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Increase 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 cash & 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/sycc1/kjcs/200804/58.html会计科目中英对照表1001 现金Cash on hand1002 银行存款Cash in bank1009 其他货币资金Other monetary fund100901 外埠存款Deposit in other cities100902 银行本票Cashier's 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 account1101 短期投资Short-term investments110101 股票Short-term stock investments 110102 债券Short-term bond investments 110203 基金Short-term fund investments 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 receivable1141 坏账准备Provision for bad debts1151 预付账款Advance to suppliers1161 应收补贴款Subsidy receivable1201 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 inventory1244 商品进销差价Margin between selling and purchasing price on merchandise 1251 委托加工物资Material on consignment 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 investments 140101 股票投资Long-term stock investments 140102 其他股权投资Other long-term equity investments 1402 长期债权投资Long-term debt investments 140201 债券投资Long-term bond investments 140202 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 investments1431 委托贷款Entrusted loan143101 本金Principal of entrusted loan 143102 利息Interest of entrusted loan 143103 减值准备Provision for impairment of entrusted loan 1501 固定资产Fixed assets-cost1502 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 material 160101 专用材料Specific purpose materials 160102 专用设备Specific purpose equipments 160103 预付大型设备款Prepayments for major equipments160104 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 charges 1901 长期待摊费用Long-term deferred expenses 1911 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 payable 2131 预收账款Advance from customers 2141 代销商品款Accounts of consigned goods 2151 应付工资Wages payable2153 应付福利费Welfare payable 2161 应付股利Dividends payable 2171 应交税金Taxes payable 217101 应交增值税Value added tax payable 21710101 进项税额Input VAT 21710102 已交税金Payment of VAT 21710103 转出未交增值税Outgoing of unpaid VAT 21710104 减免税款VAT relief 21710105 销项税额Output VAT 21710106 出口退税Refund of VAT for export 21710107 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 sale21710109 转出多交增值税Outgoing of over-paid VAT 217102 未交增值税Unpaid VAT217103 应交营业税Business tax payable 217104 应交消费税Consumer tax payable 217105 应交资源税Tax on natural resources payable 217106 应交所得税Income tax payable 217107 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 payable 217110 应交土地使用税Land use tax payable 217111 应交车船使用税Vehicle and vessel usage tax payable 217112 应交个人所得税Personal income tax payable 2176 其他应交款Other fund payable2181 其他应付款Other payables2191 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 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 capital 3111 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 311104 股权投资准备Restricted capital reserve of equity investments 311105 拨款转入Government grants received311106 外币资本折算差额Foreign currency capital conversion difference311107 其他资本公积Other capital reserve 3121 盈余公积Surplus reserve 312101 法定盈余公积Statutory surplus reserve 312102 任意盈余公积Discretionary earning surplus 312103 法定公益金Statutory public welfare fund 312104 储备基金Reserve fund 312105 企业发展基金Enterprise development fund 312106 利润归还投资Profit return for investment 3131 本年利润Profit & loss summary 3141 利润分配Distribution profit 314101 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 for statutory public welfare fund 314104 提取储备基金Extract for reserve fund314105 提取企业发展基金Extract for enterprise development fund314106 提取职工奖励及福利基金Extract for staff bonus and welfare fund314107 利润归还投资Profit return of capital invested 314108 应付优先股股利Preference share dividend payable314109 提取任意盈余公积Extract for discretionary earning surplus314110 应付普通股股利Ordinary share dividend payable314111转作资本（或股本）的普通股股利Ordinary share dividend transfer to capital (or share)314115 未分配利润Undistributed profit 4101 生产成本Cost of production410101 基本生产成本Basic production cost 410102 辅助生产成本Auxiliary production cost 4105 制造费用Manufacturing overheads 4107 劳务成本Labor cost5101 主营业务收入Sales revenue5102 其他业务收入Revenues from other operations 5201 投资收益Investment income5203 补贴收入Subsidy income5301 营业外收入Non-operating profit 5401 主营业务成本Cost of sales5402 主营业务税金及附加Sales tax5405 其他业务支出Cost of other operations5501 营业费用Operating expenses5502 管理费用General and administrative expenses 5503 财务费用Financial expenses5601 营业外支出Non-operating expenses5701 所得税Income tax5801 以前年度损益调整Prior period profit & loss adjustment。
会计报表项目中英文对照(三张主表)
会计报表工程中英文对照(三张主表)1、Balance sheet(audited) 资产负债表Assets 资产Current assets 流动资产、Cash 货币资金Short-term investment 短期投资Notes receivable 应收票据Dividends receivable 应收股利Interest receivable 应收利息Account receivable 应收帐款Other receivable 其他应收款Advanced to suppliers 预付帐款Subsidies receivable 应收补贴款Inventories 存货Prepaid expenses 待摊费用Long-term investments maturing within one year 一年内到期的长期投资Other current assents 其他流动资产Total current assets 流动资产合计Long-term investments 长期投资Long-term equity investment 长期股权投资Long-term debt investment 长期债权投资Total long-term investment 长期投资合计Fixed assets 固定资产Fixed assets-cost 固定资产原价Less: accumulated depreciation 减：累计折旧Fixed assets net value 固定资产净值Less: impairment of fixed assets 减：固定资产减值准备Fixed asset-book value 固定资产净值Materials for projects 工程物资Construction in progress 在建工程Disposal of fixed assets 固定资产清理Total fixed assets 固定资产合计Intangible assets and other assets 无形资产及其他资产Intangible assets 无形资产Long-term deferred expenses 长期待摊费用Other long-term assets 其他长期资产Total intangible assets and other assets 无形资产及其他资产合计Deferred tax：递延税项Deferred tax debit 递延税款借项Total assets 资产总计Liabilities and owners’ equity负债及所有者权益Current liabilities : 流动负债Short-term loans 短期借款Notes payable 应付票据Account payable 应付帐款Advance from customers 预收帐款Accrued payroll 应付工资Accrued employee’s welfare expenses应付福利费Dividends payable 应付股利Taxes payable 应交税金Other taxes and expense payable 其他应交款Other payable 其他应付款Accrued expenses 预提费用Provisions 预计负债Long-term liabilities due within one year 一年内到期的长期负债Other current liabilities 其他流动负债Total current liabilities 流动负债合计Long-term liabilities：长期负债Long-term loans 长期借款Bonds payable 应付债券Long-term accounts payable 长期应付款Specific account payable 专项应付款Other long-term liabilities 其他长期负债Total long-term liabilities 长期负债合计Deferred tax: 递延税项Deferred tax credits 递延税款贷项Total other liabilities : 负债合计Owner’s equity:所有者权益〔股东权益〕Paid-in capital 实收资本Less :investment returned 减：已归还投资Pain-in capital-net 实收资本净额Capital surplus 资本公积Surplus from profits 盈余公积Including: statutory public welfare fund 其中：法定公益金Undistributed profit 未分配利润Total owner’s equity所有者权益〔股东权益〕Total liabilities and owner’s equities负债及所有者权益Total liabilities and owner’s equiti es 负债及所有者权益2、Income statement (audited) 利润表Item 工程Sales 产品销售收入Including :export sales 其中：出口产品销售收入Less: sales discounts and allowances 减：销售折扣与折让Net sales 产品销售净额Less: sales tax 减：产品销售税金Cost of sales 产品销售本钱Including :cost of export sales 出口产品销售本钱Gross profit 产品销售毛利Less : selling expense 减：销售费用General and administrative expense 管理费用Financial expense 财务费用Including :interest expense(less interest income) 其中：利息支出〔减利息收入〕Exchange loss (less exchange gain) 汇兑损失〔减汇兑收益〕Income from main operation 产品销售利润Add :income from other operations 加：其他业务利润Operating income 营业利润Add : investment income 加：投资收益Non-operating expense 营业外收入Less: non-operating expense 减：营业外支出Add: adjustment to pripr year’s income and expense加：以前年度损益调整Income before tax 利润总额Less: income tax 减：所得税Net income 净利润Statement of profit apropriation and distribution (audited) 利润分配表Item 工程Net income 净利润Add: undistributed profit at beginning of year 加：年初未分配利润Other transferred in 其他转入Profit available for distribution 可供分配的利润Less: statutory surplus from profits 减：提取法定盈余公积Statutory public welfare fund 提取法定公益金Staff and workers’ bonus and welfare fund职工奖励及福利基金Reserve fund 提取储藏基金Enterprise expansion fund 提取企业开展基金Profit capitalized on return of investments 利润归还投资Profit available for distribution to owners 可供投资者分配的利润Less: dividends payable for preferred stock 应付优先股股利V oluntary surplus from profits 提取任意盈余公积Dividends payable for common stock 应付普通股股利Dividends transferred to capital 转作股本的普通股股利Undistributed profit 未分配利润3、Cash flows statement 现金流量表工程 Item NO。
会计报表各科目的中英文对照
资产负债表Bala nee Sheet 项目 ITEM 货币资金 短期投资 应收票据 应收股利 应收利息 应收帐款 其他应收款 Cash Short term in vestme nts Notes receivable Divide nd receivable In terest receivable Accou nts receivable Other receivables 预付帐款 Accounts prepaid 期货保证金 Future guara ntee 应收补贴款 Allowa nee receivable 应收岀口退税 Export drawback receivable 存货 Inven tories 其中：原材料 in cludi ng:Raw materials 产成品（库存商品）Finished goods 待摊费用 Prepaid and deferred expe nses待处理流动资产净损失 Un settledG/L on curre nt一年内到期的长期债权投资 Lon g-term debe nture assets in vestme ntfallingdue in ayaear 其他流动资产 other 流动资产合计 Total长期投资：Lon g-term 其中：长期股权投资 长期债权投资 *合并价差 长期投资合计 固定资产原价 减：累计折旧 固定资产净值 In cludi ng Long term securities In corporati ng priceTotal lon g-term Fixed assets-cost Less:Accumulated Fixed curre nt assets curre nt assets in vestme nt : long term equity in vestme nt differe nee in vestme ntin vestme nt减：固定资产减值准备 固定资产净额 Net 固疋资产清理 Disposal 工程物资 Project 在建工程 con structi on 待处理固定资产净损失 固定资产合计 Total ■ 无形资产 “ ta ngible 其中：土地使用权Including 递延资产（长期待摊费用） 其中：固定资产修理 丨 固定资产改良支岀 其他长期资产 other 其中：特准储备物资 无形及其他资产合计 递延税款借项 Deferred资产总计 Total assets-net Less:Impairme nt value of of material i in Un settled tan gible assets and ） Deferred In clud in g:Fixed Improveme nt expe nditure long term assets Among it:Specially Total intangible assets debits Assets Dpreciati on valueof fixedfixed assets fixed assets Progress G/L on fixed assetsuse rights assets assets assetsassets repair of fixed assets 资产负债表（续表）Bala nee Sheetapproved assets and reserv ing other assets materials项目 ITEM 短期借款Short-termloa ns应付票款 Notes payable 应付帐款 Accou nts payable 预收帐款 Advances from customers 应付工资 Accrued payroll 应付福利费 Welfarepayablepayable 应付利润（股利 应交税金 其他应交款 其他应付款 预提费用 预计负债一年内到期的长期负债其他流动负债 流动负债合计 长期借款 | 应付债券 | 长期应付款 专项应付款 其他长期负债 其中：特准储备资金 长期负债合计 递延税款贷项 ) TaxesOther OtherProvision Accrued Profits payable payable creditors for liabilities Lo ng curre nt curre nt loa ns to gover nment expenses Other Total Lon g-termBonds payable lon g-term Special Other lon g-term In cludi ng:Special Total long term Deferred taxati on termliabilitiesliabilitiesliabilities payable accou nts accou nts payable payable liabilities reserve liabilities i creditdue with in fund负债合计Total liabilities *少数股东权益 Minority interests实收资本（股本） Subscribed Capital国家资本 Natio nal capital集体资本 Collective capital 法人资本 Legal pers on"s capital 其中：国有法人资本 In cludi ng:State-ow ned legal集体法人资本 Collective legal person"s capita l个人资本 Perso nal capital 外商资本 Foreign bus in essme n"s capita资本公积Capitalsurplus盈余公积 surplus reserve 其中：法定盈余公积 In clud in g:statutory surplus 公益金 public welfare fund补充流动资本 Supplerme ntary curre nt capitalpers on"s reserve Un affirmed *未确认的投资损失（以 “ ”号填列） 未分配利润 Reta in ed earni ngs 外币报表折算差额 Co nverted differe nee 所有者权益合计 Total shareholder"s 负债及所有者权益总计 Total Liabilities in vestme nt one yearcapita llossin Foreig n Curre ncy equity & Equity Stateme nts禾 U 润表 INCOME STATEMENT 项目ITEMS 产品销售收入 Sales of products 其中：出口产品销 售收入 Including : Export sales减：销售折扣与折让 产品销售净额 Net减：产品销售税金 产品销售成本 Less : Sales discount sales of products Less : Sales tax and allowa ncesCost of sales Including : Cost on sales expenses 其中：岀口产品销售成本 产品销售毛利 Gross profit 减：销售费用 Less : Selling 管理费用 Gen eral and admi nistrative 财务费用 Finan cial expe nses 其中：利息支岀（减利息收入）I n cludingihcome ） 汇兑损失（减汇兑收益）Exchange 产品销售利润 Profit on sales 加：其他业务利润 营业利润 加：投资收益 加：营业外收入 减：营业外支岀 加：以前年度损益调整 利润总额 减：所得税 净利润 of export sales expenses :Interest expenses (mi nusi nterest 现金流量表 losses( minus exchange gai ns) Profit Add : profitOperati ng profit Add : In come on Add : Non-operating Less : Non-operating Add : adjustmentTotal profitLess : In come tax Net profit from other operati ons in vestme nt in comeexpenses of loss and gain for previous yearsCash Flows Stateme nt Prepared by: Period: Un it: Items1.Cash01)Cash02)Re ntalValue added Flows from Operat ing received received tax on from Activitie s: sales of goods or ren deri ngof services04)Refu nd of other taxes and levy other tha n value added07)Other cash received relat ing to operati ngactivities08)Sub-totalof cash in flows09)Cash paid for goods and services10)Cash paid for operat ing leases11)Cash paid to and on behalf of employeessales received and refunds of valuetaxon purchases paid 03)added tax paid 12) Value13)1 ncome 14) Taxes17)O ther 18)Sub-total19)Net ( 2.Cash 20)C ash 21)C ash 22)C ash Net cash 23)assets 26)O ther 27)S ub-total Cash paid28)a nd other29) C ash30)C ash tax paid other paid of flows from added tax paid cash tha n value relati ng to cash outflows from operati ng In vesti ng from i from I from I from lon g-term received of cash to acquire lon g-term paid to acquire paid to acquire cash Flows i received i received i received received and other cash added tax operat ing and activiti esin come tax activities Activities: return of in vestme ntsdistributi on bond in terest disposal of assets relati ng to in flows fixed assets,i ntan gible assets equity in vestme nts debt in vestme nts of divide nds or profits in come fixed assets,i ntan gible in vesti ng activiti es assetsactivities34)Sub-total of cash outflows35)Net cash flows from investing activiti es 3.Cash Flows from Financing Activities:36)Proceeds from issuing shares37)Proceeds from issuing bonds38)Proceeds from borrowings41)Other proceeds relating to financing42)Sub-total of cash inflows43)Cash repayments of amounts borrowedto investingactiviti es 33)Other cash paid relating 44)Cash 45)Cash 46)Cash 47)Cash 48)Cash 51)Other 52)Sub-total 53)Net 4.Effect of for of for for payments payments payments payments payments cash payments of cash flows of Foreign Increase in expenses distribution interest finance reduction relating cash outflows from financing Exchange Cash and on any financing of dividends expenses leases of registered to financing activiti es Changes Rate Cash Equivalents on SupplementalInformation 1.Investing and Financing Activities Cash Receipts 56)Repayment57)Repayment 58)Investments 59)Repayments2.ReconciliationActivitiesactivities or profits capital activiti es Cashand Paymentsof debts by the transfer of fixed assets of debts by the transfer of investments in the form of fixed assetsof debts by the transfer of investories of Net Profit to Cash Flows from Operating that do not Involve in 62)Net profit63)Add provision64)Depreciation 65)AmortizationLosses on66)and other 67)Losses68)Financial69)Losses70)Defered 71)Decrease 72)Decrease 73)Increase for bad debt of fixed assets of intangible of disposal long-term on scrapping expenses from credit fixed assets of fixed or bad debt written off assets assets,intangibl e (or deduct:gains) assets assets arising tax in in in 74)Net payment investments deduct:debit)(or deduct receivables payables added tax (or inventories operating operating on value (or deduct:gains) (or (or ： increase)(or deduct:increase) deduct:decrease) deduct:net receipts 75)Net cash flows from operating activities Increase in Cash and Cash Equivalents76)cash at77)Less:cash the end of the period at the beginning of the period78)Plus:cash equivalents at the end of the period 79)Less:cash equivalentsat the beginning of the80)Net increase in cashand cash equivalentsperiod。
香港会计科目、财务报表（中英对照）
⾹港会计科⽬、财务报表（中英对照）⾹港会计科⽬（中英⽂对照）编码科⽬名称(简体)科⽬名称(繁体)科⽬名称(英⽂)1资产資產Assets110现⾦現⾦Cash1101库存现⾦庫存現⾦Cash on hand11011库存现⾦-港币庫存現⾦-港幣Cash on hand-HKD11012库存现⾦-美元庫存現⾦-美元Cash on hand-USD1102银⾏存款銀⾏存款Cash in banks11021汇丰银⾏存款匯豐銀⾏存款HSBC110211汇丰银⾏存款-港币匯豐銀⾏存款-港幣HSBC-HKD110212汇丰银⾏存款-美元匯豐銀⾏存款-美元HSBC-USD11022中国银⾏存款中國銀⾏存款BOC110221中国银⾏存款-港币中國銀⾏存款-港幣BOC-HKD110222中国银⾏存款-美元中國銀⾏存款-美元BOC-USD1103定期存款定期存款Time deposits11031汇丰银⾏定期存款-港币匯豐銀⾏定期存款-港幣Time deposits of HSBC-HKD11032汇丰银⾏定期存款-美元匯豐銀⾏定期存款-美元Time deposits of HSBC-USD1104零⽤⾦零⽤⾦Petty cash11041零⽤⾦-港币零⽤⾦-港幣Petty cash-HKD11042零⽤⾦-美元零⽤⾦-美元Petty cash-USD113短期投资短期投資Short-term investments1131有价证券有價證券Marketable securities1132备抵有价证券跌价损失備抵有價證券跌價損失Allowance for market decline marketable securities 1141应收票据應收票據Notes receivable11411应收票据-港币應收票據-港幣Notes receivable-HKD11412应收票据-美元應收票據-美元Notes receivable-USD1142贴现应收票据貼現應收票據Notes receivable discounted1143备抵坏帐-应收票据備抵壞帳-應收票據Allowance for bad debts-notes receivable1144应收帐款應收帳款Accounts receivable11441应收帐款-港币應收帳款-港幣Accounts receivable-HKD11442应收帐款-美元應收帳款-美元Accounts receivable-USD1145备低坏帐-应收帐款備低壞帳-應收帳款Allowance for bad debts-accounts receivable 1148应收退税款應收退稅款Tax refunds receivable1149留抵税额留抵稅額Tax retained1150应收收益應收收益Accrued income1159其他应收款其他應收款Other receivables11591其他应收款-港币其他應收款-港幣Other receivables-HKD11592其他应收款-美元其他應收款-美元Other receivables-USD1160备抵坏帐－其他应收款備抵壞帳－其他應收款Allowance for bad debts-other receivable1201商品存货商品存貨Merchandise inventory12011商品存货(永续盘存)商品存貨(永續盤存)Merchandise inventory12012商品存货(定期盘存)商品存貨(定期盤存)Merchandise inventory(Stock Closing)1202制成品製成品Finished goods1203在制品在製品Goods in process1204原料原料Raw materials1205物料物料Supplies1206在途材料在途材料Material & supplies in transit1207回收料回收料Reproduced materials1208借出原料借出原料Lend materials1209瑕疵品瑕疵品Defective work1215备抵存货跌价损失備抵存貨跌價損失Allowance for market decline-inventory124预付款项預付款項Prepayments1241预付货款預付貨款Advance payments to suppliers1242⽤品盘存⽤品盤存Office supplies on hand1243预付费⽤預付費⽤Prepaid expenses1244预付税款預付稅款Prepaid taxes1245其他预付款其他預付款Other prepayments1250应收关系企业款應收關係企業款Accounts receivable-relationship126其他流动资产其他流動資產Other current assets1261进项税额進項稅額Input tax1262其他流动资产其他流動資產Other current assets13长期投资⾧期投資Long-term investments1301长期投资⾧期投資Investments in stocks1302备抵长期投资损失備抵⾧期投資損失Allowance for loss on long-term investments14固定资产固定資產Fixed assets or Plant assets140⼟地⼟地Land1401⼟地⼟地Land1402累计折旧－⼟地累計折舊－⼟地Accumulated depreciation-Land141房屋及建筑房屋及建築Buildings and structures1411房屋及建筑房屋及建築Buildings and structures1412累计折旧－房屋及建筑累計折舊－房屋及建築Accumulated depreciation-Buildings and structures 142机器设备機器設備Machinery & equipment1421机器设备機器設備Machinery & equipment1422累计折旧－机器设备累計折舊－機器設備Accumulated depreciation-Machinery & equipment 143⽔电设备⽔電設備Power equipment1431⽔电设备⽔電設備Power equipment1432累计折旧－⽔电设备累計折舊－⽔電設備Accumulated depreciation-Power equipment144交通设备交通設備Transportation facilities1441交通设备交通設備Transportation facilities1442累计折旧－交通设备累計折舊－交通設備Accumulated depreciations-Transportation facilitie 145⽣财器具⽣財器具Furniture and fixtures1451⽣财器具⽣財器具Furniture and fixtures1452累计折旧－⽣财器具累計折舊－⽣財器具Accumulated depreciation-furniture and fixtures146⼯具设备⼯具設備Tools & equipment1461⼯具设备⼯具設備Tools & equipment1462累计折旧－⼯具设备累計折舊－⼯具設備Accumulated depreciation-Tools & equipment148杂项设备雜項設備Miscellaneous equipment1481杂项设备雜項設備Miscellaneous equipment1482累计折旧－杂项设备累計折舊－雜項設備Accumulated depreciation-Miscellaneous equipment 149未完⼯程及预付⼯程及设备款未完⼯程及預付⼯程及設備款Construction work in progress and advance payments 1491未完⼯程未完⼯程Construction work in progress1492预付⼯程及设备款預付⼯程及設備款Advance payments on construction and equipment 15其他资产其他資產Other assets151递延费⽤遞延費⽤Deferred charges1511开办费開辦費Organization costs1512递延权利⾦遞延權利⾦Deferred royalties1521存出保证⾦存出保證⾦Guarantee deposits paid1531催收款项催收款項Accounts receivable overdue1532备抵坏帐－催收款项備抵壞帳－催收款項Allowance for bad debts1541闲置资产閒置資產Idle assets1542累计折旧－闲置资产累計折舊－閒置資產Accumulated depreciation-idle assets1601应收保证票据應收保證票據Guarantee notes1602存出保证票据存出保證票據Certified notes2负债負債Liabilities210短期借款短期借款Short-term loans2101银⾏透⽀銀⾏透⽀Bank overdrafts2102银⾏借款銀⾏借款Bank loans2103购料贷款購料貸款Purchases loans2109其他短期借款其他短期借款Other short-term loans2110应付商业本票應付商業本票Commercial papers payable2111应付商业本票折价應付商業本票折價Discount on commercial papers payable2141应付票据應付票據Notes payable2142其他应付票据其他應付票據Other notes payable2143应付帐款應付帳款Accounts payable21431应付帐款-港币應付帳款-港幣Accounts payable-HKD21432应付帐款-美元應付帳款-美元Accounts payable-USD2146应付费⽤應付費⽤Accrued expenses2147应付股利應付股利Dividends payable2148应付税捐應付稅捐Other taxes payable2151销项税额銷項稅額Other notes payable2159其他应付款其他應付款Other payables2160应付所得税應付所得稅Income taxes payable225预收款项預收款項Accounts collected in advance2251预收货款預收貨款Advances from customers2254其他预收款其他預收款Other accounts collected in advance 2255代收款代收款Collection for others2270其他流动负债其他流動負債Other current liabilities24长期负债⾧期負債Long-term liabilities240长期债务⾧期債務Long-term loans payable2401长期借款⾧期借款Long-term loans payable2402长期应付款⾧期應付款Long-term payables2405其他长期负债其他⾧期負債Other long-term liabilities25其他负责其他負責Other liabilities2501存⼊保证⾦存⼊保證⾦Guarantee deposits received26信托代理及保证负债信託代理及保證負債Trust collection and guarantee liabilities 2601存⼊保证票据存⼊保證票據Guarantee notes received2602应付保证票据應付保證票據Commitments on guarantee notes3股东权益股東權益Stockholders' equity31投⼊资本投⼊資本Paid-in capital3101股本股本Capital stock3109预收股本預收股本Capital received in advance3201增资准备增資準備Additional capital surplus3301资本公积資本公積Capital surplus34保留盈馀保留盈餘Retained earnings340已指拨保留盈馀已指撥保留盈餘Appropriated retained earnings3401法定公积法定公積Legal surplus341未指拨保留盈馀未指撥保留盈餘Unappropriated retained earnings 3411保留盈馀（累积亏损）保留盈餘（累積虧損）Retained earnings or Accumulated loss 3412本期损益本期損益Profit or loss-current periods4营业收⼊營業收⼊Operating revenues41营业收⼊營業收⼊Operating revenues410销货收⼊銷貨收⼊Sales revenues4101销货收⼊銷貨收⼊Sales4102销货退回銷貨退回Sales returns4104销货折让銷貨折讓Sales allowances420劳务收⼊勞務收⼊Service revenues4201加⼯收⼊加⼯收⼊Revenue form reprocessing4209其他营业收⼊其他營業收⼊Other operating revenues5营业成本營業成本Operating costs510销货成本銷貨成本Cost of goods sold5101销货成本銷貨成本Cost of goods sold5401直接⼈⼯直接⼈⼯Direct labor5500制造费⽤製造費⽤Manufacturing overhead56劳务成本勞務成本Service costs560劳务成本勞務成本Service costs5601劳务成本勞務成本Service costs5901其他营业成本其他營業成本Other operating costs6营业费⽤營業費⽤Operating expenses61营业费⽤營業費⽤Operating expenses6101⽔费⽔費Water6102电费電費ELECTRICITY6103电话费電話費TELEPHONE6104⽂具及印刷⽂具及印刷STATIONERY6105租⾦租⾦RENT6106娱乐交际费娛樂交際費ENTERTAINMENT & GIFT6107维修保养费維修保養費GENERAL REPAIR & MAINTENANCE 6108交通费交通費TRAVELLING6109保险费保險費INSURANCE6110⼴告费廣告費ADVERTISING6111管理费管理費MANAGEMENT FEES6112邮费郵費POSTAGE6113出⼝运费出⼝運費CARRIAGE OUTWARDS6118⼊⼝运费⼊⼝運費CARRIAGE INWARDS6119核数费核數費AUDIT FEES6120佣⾦⽀出佣⾦⽀出COMMISSION6121专业法律费專業法律費PROFESSIONAL & LEGAL CHARGES6122杂费雜費SUNDRY62折旧费折舊費Depreciation Expenses6201⼟地折旧费⼟地折舊費Land Depreciation Expenses6202房屋及建筑折旧费房屋及建築折舊費Buildings and structures Depreciation Expenses 6203机器设备折旧费機器設備折舊費Machinery & equipment Depreciation Expenses 6204⽔电设备折旧费⽔電設備折舊費Power equipment Depreciation Expenses6205交通设备折旧费交通設備折舊費Transportation facilities Depreciation Expenses 6206⽣财器具折旧费⽣財器具折舊費Furniture and fixtures Depreciation Expenses 6207⼯具设备折旧费⼯具設備折舊費Tools & equipment Depreciation Expenses 6208杂项设备折旧费雜項設備折舊費Miscellaneous equipment Depreciation Expenses 7营业外收⼊及⽀出營業外收⼊及⽀出Non-operating income and expenses71营业外收⼊營業外收⼊Non-operating income710营业外收⼊營業外收⼊Non-operating income7101利息收⼊利息收⼊Interest income7102财产交易增益財產交易增益Gain on disposal of assets7103租赁收⼊租賃收⼊Rent income7104佣⾦收⼊佣⾦收⼊Commission income7105商品盘盈商品盤盈Gains on physical inventory7106兑换收⼊兌換收⼊Exchange gains7107退税收⼊退稅收⼊Tax refunds income7108投资收⼊投資收⼊Gain on investments7109其他收⼊其他收⼊Other non-operating income72营业外⽀出營業外⽀出Non-operating expenses720营业外⽀出營業外⽀出Non-operating expenses7201利息⽀出利息⽀出Interest expenses7202财产交易损失財產交易損失Loss on disposal of assets7203灾害损失災害損失Loss on calamity7204存货跌价损失存貨跌價損失Loss on market decline of inventory7205盘存损失盤存損失Loss on physical inventory7206兑换损失兌換損失Exchange losses7208投资损失投資損失Loss on investments7209其他营业外⽀出及损失其他營業外⽀出及損失Other non-operating expenses & losses8⾮常损益及会计原则变更累积影响数⾮常損益及會計原則變更累積影響數Extraordinary items and cumulative effect81⾮常损益⾮常損益Extraordinary items8101⾮常损益⾮常損益Extraordinary items8202会计原则变更累积影响数會計原則變更累積影響數Cumulative effect of changes in accounting princip 9所得税所得稅Income taxes91所得税所得稅Income taxes910所得税所得稅Income taxes9101预计所得税預計所得稅Income taxes⾹港会计报表（中英⽂对照）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 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 from 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 and 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 year's profit本年度纯利Dividend股息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Deferred taxation递延税款Sub-total⼩計2.INCOME STATEMENT 2.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Selling 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 year's (profit) loss本年度利纯3.CASH-FLOWSTATEMENT 3.现⾦流量表英⽂中⽂Operating activities:经营活动Profit before tax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Impairment 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 of property, plant and equipment出售物业，⼚房及设备之收⼊ 附属公司收购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Increase 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 cash & 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。
香港会计报表中英文对照精修订
Gainfrominvestmentinsecurites
投资收益
Changeinfairvalueofinvestmentproperties
投资物业公平价值之溢利
Otheroperatingexpenses
其它业务支出
Selling?expenses
营业费用
Administrative?expenses
Sub-total
流动资产小计
Current?Liabilities
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
新筹集银行贷款
Repaymentofbankloans
偿还银行贷款
Repaymentofotherborrowings
偿还其它借款
Interest?paid
已付股息
Dividend?paid
已付利息
Netcashfromfinancingactivities
融资业务小计
中英文对照会计报表中英文损益表
中英文对照会计报表中英文损益表第一篇：中英文对照会计报表中英文损益表英文：中英文损益表------------------发表时间: 2006-8-17 阅读数：项目产品销售收入其中：出口产品销售收入减：销售折扣与折让产品销售净额减：产品销售税金产品销售成本其中：出口产品销售成本产品销售毛利减：销售费用管理费用财务费用其中：利息支出(减利息收入)汇兑损失(减汇兑收益) 产品销售利润加：其他业务利润营业利润加：投资收益营业外收入减：营业外支出加：以前年度损益调整利润总额减：所得税净利润中文：英文损益表------------------发表时间: 2006-8-17 阅读数：ITEMSSalesIncluding：Export salesLess：Sales discounts and allowancesNet salesLess：Sales taxCost of salesCost of salesIncluding：Cost of export salesGross profitLess：Selling expenseGeneral and administrative expenseFinancial expenseIncluding：Interest expense(less interest income)Exchange loss(less exchange gain)Income from main operationAdd：Income from other operationsOperating incomeAdd：Investment incomeNon-operating incomeLess：Non-operating expenseAdd：Adjustment to prior year's income and expense Income before taxLess：Income taxNET INCOME第二篇：中英文对照会计报表销售费用明细表英文： STATEMENT OF MARKETING EXPENSES发表时间: 2005-9-25 阅读数：STATEMENT OF MARKETING EXPENSESFor the year ended JULY.31,1998LINE15744FROM AJI-02 Sup.5 MONETARY UNIT:YUANTHIS YEAR'SPLANTHIS MONTH'S ACTUALLAST YEAR'S ACTUAL ITEMSSalaries and wages Depreciation RepairsSupplies consumed Amortization of low cost and short lived articles Office expenses Travelling CommissionConsignment handing fee Transportation Loading and unloading Packaging Insurance Advertising RentalSales service fee Micellaneous TOTALNO.中文：销售费用明细表发表时间: 2005-9-25 阅读数：15745销售费用明细表项目实际工资折旧费修理费物料消耗低值易耗品摊销办公费差旅费销售佣金代销手续费运输费装卸费包装费保险费广告费租赁费销售服务费其他合计会外工02表附表5in Cit本年计划、单位：元 AJI本月实际、上年实际、行次第三篇：香港会计报表(中英文对照)1.Balance Sheets1.资产负债表2.INCOME STATEMENT2.损益表3.CASH-FLOWSTATEMENT3.现金流量表第四篇：会计报表项目中英文对照帖(基本完成)会计报表项目中英文对照帖（基本完成）Balance sheet(audited)资产负债表 Assets 资产Current assets 流动资产、Cash 货币资金Short-term investment 短期投资Notes receivable 应收票据Dividends receivable 应收股利Interest receivable 应收利息Account receivable 应收帐款Other receivable 其他应收款Advanced to suppliers 预付帐款 Subsidies receivable 应收补贴款Inventories 存货 Prepaid expenses 待摊费用Long-term investments maturing within one year 一年内到期的长期投资Other current assents 其他流动资产T otal current assets 流动资产合计 Long-term investments 长期投资Long-term equity investment 长期股权投资 Long-term debt investment 长期债权投资 Total long-term investment 长期投资合计 Fixed assets 固定资产 Fixed assets-cost 固定资产原价Less: accumulated depreciation 减：累计折旧 Fixed assets net value 固定资产净值Less: impairment of fixed assets 减：固定资产减值准备 Fixed asset-book value 固定资产净值Materials for projects 工程物资Construction in progress 在建工程 Disposal of fixed assets 固定资产清理Total fixed assets 固定资产合计Intangible assets and other assets 无形资产及其他资产Intangible assets 无形资产Long-term deferred expenses 长期待摊费用 Other long-term assets 其他长期资产Total intangible assets and other assets 无形资产及其他资产合计 Deferred tax：递延税项 Deferred tax debit 递延税款借项 Total assets 资产总计Liabilities and owners’ equity 负债及所有者权益Current liabilities : 流动负债 Short-term loans 短期借款 Notes payable 应付票据 Account payable 应付帐款 Advance from customers 预收帐款 Accrued payroll 应付工资Accrued employee’s welfare expenses 应付福利费 Dividends payable 应付股利 T axes payable 应交税金Other taxes and expense payable 其他应交款 Other payable 其他应付款 Accrued expenses 预提费用 Provisions 预计负债Long-term liabilities due within one year 一年内到期的长期负债 Other current liabilities 其他流动负债 Total current liabilities 流动负债合计 Long-term liabilities：长期负债 Long-term loans 长期借款 Bonds payable 应付债券Long-term accounts payable 长期应付款Specific accountpayable 专项应付款 Other long-term liabilities 其他长期负债 Total long-term liabilities 长期负债合计 Deferred tax: 递延税项Deferred tax credits 递延税款贷项 T otal other liabilities : 负债合计Owner’s equity: 所有者权益（股东权益）Paid-in capital 实收资本Less :investment returned 减：已归还投资 Pain-in capital-net 实收资本净额 Capital surplus 资本公积 Surplus from profits 盈余公积Including: statutory public welfare fund 其中：法定公益金Undistributed profit 未分配利润Total owner’s equity 所有者权益（股东权益）T otal liabilities and owner’s equities 负债及所有者权益Total liabilities and owner’s equities 负债及所有者权益Income statement(audited)利润表（已审）Item 项目Sales 产品销售收入Including :export sales 其中：出口产品销售收入Less: sales discounts and allowances 减：销售折扣与折让 Net sales 产品销售净额Less: sales tax 减：产品销售税金 Cost of sales 产品销售成本Including :cost of export sales 出口产品销售成本 Gross profit 产品销售毛利Less : selling expense 减：销售费用General and administrative expense 管理费用 Financial expense 财务费用Including :interest expense(less interest income)其中：利息支出（减利息收入）Exchange loss(less exchange gain)汇兑损失（减汇兑收益）Income from main operation 产品销售利润Add :income from other operations 加：其他业务利润Operating income 营业利润Add : investment income 加：投资收益Non-operatingexpense 营业外收入 Less: non-operating expense 减：营业外支出Add: adjustment to pripr year’s income and expense 加：以前损益调整 Income before tax 利润总额 Less: income tax 减：所得税 Net income 净利润Statement of profit apropriation and distribution(audited)利润分配表（已审）Item 项目 Net income 净利润Add: undistributed profit at beginning of year 加：年初未分配利润 Other transferred in 其他转入Profit available for distribution 可供分配的利润Less: statutory surplus from profits 减：提取法定盈余公积Statutory public welfare fund 提取法定公益金Staff and workers’ bonus and welfare fund 职工奖励及福利基金 Reserve fund 提取储备基金Enterprise expansion fund 提取企业发展基金Profit capitalized on return of investments 利润归还投资 Profit available for distribution to owners 可供投资者分配的利润Less: dividends payable for preferred stock 应付优先股股利 Voluntary surplus from profits 提取任意盈余公积Dividends payable for common stock 应付普通股股利 Dividends transferred to capital 转作股本的普通股股利 Undistributed profit 未分配利润Cash flows statement 现金流量表项目Item NO。
香港会计报表(中英文对照)
Amounts due to related companies
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 borrowings, due within one year
Proceeds from disposal of property, plant and equipment
出售物业，厂房及设备之收入
附属公司收购
Acquisition of additionalinterest in sub
增持予附属公司之权益
Net cash from disposal of a subsidiary
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
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 cash & cash equivalents
現金及等同現金項目之變動
Cash & cash equivalent at 1 January
Increase in trade and other receivables
会计报表格术语中英文对照
会计报表术语中英文比较一、损益表 INCOME STATEMENTAggregate income statement?归并损益表Operating Results? 经营业绩FINANCIAL HIGHLIGHTS?财务纲要Gross revenues?总收入 / 毛收入Net revenues ?销售收入 / 净收入Sales? 销售额Turnover? 营业额Cost of revenues ?销售成本Gross profit ?毛利润Gross margin?毛利率Other income and gain?其余收入及利得EBITDA?息、税、折旧、摊销前利润（EBITDA）EBITDA margin?EBITDA 率EBITA?息、税、摊销前利润EBIT?息税前利润 / 营业利润Operating income（loss ） ?营业利润 / （损失）Operating profit?营业利润Operating margin?营业利润率EBIT margin?EBIT率（营业利润率）Profit before disposal of investments?销售投资前利润Operating expenses:?营业花费：Research and development costs（R&D） ?研发花费marketing expensesSelling expenses?销售花费Cost of revenues?营业成本Selling Cost?销售成本Sales and marketing expenses Selling and marketing expenses?销售花费、或销售及市场推行花费Selling and distribution costs?营销花费 / 行销花费General and administrative expenses ?管理花费 / 一般及管理花费Administrative expenses?管理花费?Operating income（loss ） ?营业利润 / （损失）Profit from operating activities?营业利润 / 经营活动之利润Finance costs?财务花费 / 财务成本Financial result?财务花费Finance income?财务利润Change in fair value of derivative liability associated with Series B convertibleredeemable preference shares?可变换可赎回优先股B有关衍生欠债公允值改动Loss on the derivative component of convertible bonds?可换股债券衍生工具之损失Equity loss of affiliates?子企业权益损失Government grant income ?政府补贴Other (expense) / income ?其余收入 / （花费）Loss before income taxes ?税前损失Income before taxes?税前利润Profit before tax?税前利润Income taxes ? 所得税taxes? 税项Current Income tax?当期所得税Deferred Income tax?递延所得税Interest income?利息收入Interest income net?利息收入净额Profit for the period?本期利润Ordinary income?一般所得、一般利润、往常收入Comprehensive income? 综合利润、全面利润Net income ?净利润Net loss?净损失Net Margin? 净利率Income from continuing operations?连续经营利润或连续经营部门营业利润Income from discontinued operations?非连续经营利润或休业部门经营利润extraordinary gain and loss?特别损益、特别损益Gain on trading securities?交易证券利润Net Profit attributable to Equity Holders of the Company?归属于本企业股东全部者的净利润Net income attributed to shareholders?归属于母企业股东的净利润或股东应占溢利（香港译法）Profit attributable to shareholders?归属于股东全部者（拥有者）的利润或股东应占溢利（香港译法）Minority interests?少量股东权益 / 少量股东损益Change in fair value of exchangeable securities?可互换证券公允值改动Other comprehensive income— Foreign currency translation adjustment ?其余综合利润—外汇折算差别Comprehensive (loss) / income ?综合利润 ( 损失 )Gain on disposal of assets?处罚财富溢价收入Loss on disposal of assets?处罚财富损失Asset impairments ?财富减值Gain on sale of assets?销售财富利得Intersegment eliminations?企业内部冲销Dividends?股息/ 股利/ 分成Deferred dividends?延派股利Net loss per share: ?每股损失Earnings per share（ EPS）?每股利润Earnings per share attributable to ordinaryequity holders of the parent?归属于母企业股东拥有者的每股利润-Basic ?- 基本-Diluted ?-稀释 / 摊薄（每股利润一般用稀释，净财富用摊薄）Diluted EPS?稀释每股利润Basic EPS? 基本每股利润Weighted average number of ordinary shares: ?加权均匀股数：-Basic ?-基本-Diluted ?-稀释/摊薄Derivative financial instruments ?衍生金融工具Borrowings ?借贷Earnings Per Share, excluding the (loss)gain on the derivative component of convertible bonds and exchange difference?扣除可换股债券之衍生工具评估损益及汇兑损失后每股盈Historical Cost?历史成本Capital expenditures?资本支出revenues expenditure?利润支出Equity in earnings of affiliatesequity earnings of affiliates?子企业股权利润隶属企业股权利润联营企业股权利润equity in affiliates ?隶属企业权益Equity Earning ?股权利润、股本盈余Non-operating income?营业外收入Income taxes-current?当期所得税或法人税、住民税及事业税等（日本企业用法）Income taxes-deferred?递延所得税或法人税等调整项（日本企业用法）Income (loss) before income taxes and minority interest?所得税及少量股东权益前利润（损失）Equity in the income of investees?采权益法认列之投资利润Equity Compensation?权益酬劳Weighted average number of shares outstanding?加权均匀流通股treasury shares?库存股票Number of shares outstanding at the end of the period?期末流通股数量Equity per share, attributable to equity holders of the Parent?归属于母企业全部者的每股净财富Dividends per share?每股股息、每股分成Cash flow from operations（CFFO）?经营活动产生的现金流量Weighted average number of common and common equivalent shares outstanding： ?加权均匀一般流通股及等同一般流通股Equity Compensation?权益酬劳Weighted Average Diluted Shares?稀释每股利润加权均匀值Gain on disposition of discontinued operations?非连续经营业务处理利得（利润）Loss on disposition of discontinued operations?非连续经营业务处理损失participation in profit ?分成profit participation capital?资本盈余、资安分成profit sharing?分成Employee Profit Sharing?职工分成（盈余）Dividends to shareholders?股东分成（盈余）Average basic common shares outstanding?一般股基本均匀数Average diluted common shares outstanding?一般股稀释均匀数Securities litigation expenses, net?证券诉讼净支出Intersegment eliminations ?部门间消减ROA（ Return on assets） ?财富回报率 / 财富利润率ROE(Return on Equit)?股东回报率 / 股本利润率 ( 回报率 ) 净财富利润率Equit ratio? 产权比率Current ration (times)?流动比率ROCE（ Return on Capital Employed） ?资本酬劳率（回报率）或营运资本回报率或权益资本利润率或股权利润率RNOA（ Return on Net Operating Assets） ?净经营财富利润率（回报率）ROI（ Return on Investment） ?投资回报率OA（ Operating Assets） ?经营性财富OL（ Operating Liabilites）?经营性欠债NBC(Net Borrow Cost)?净借债花费OI(Operating Income)?经营利润NOA(Net Operating Assets)?净经营性财富NFE(Net Financial Earnings)?净金融利润NFO(Net Financial Owners)?净金融欠债FLEV(Financial leverage)?财务杠杆OLLEV(Operating Liabilites leverage)?经营欠债杠杆CSE(Common Stock Equity)?一般股权益SPREAD?差价RE(Residual Earning)?节余利润二、财富欠债表balance sheet ?财富欠债表aggregate balance sheet ??归并财富欠债表Assets ? 财富Current assets ?流动财富Non-current assets?非流动财富Interests in subsidiaries?隶属企业权益Cash and cash equivalents ?现金及现金等价物Hong Kong listed investments, at fair value ?于香港上市的投资，以公允价值列示Investment deposits ?投资存款Designated loan ?拜托贷款Financial assets?金融财富Pledged deposits ?银行保证金 /抵押存款Trade accounts receivable?应收账款Trade and bills receivables?应收账款及应收单据Inventories ?存货/库存Prepayments and other receivables ?预支款及其余应收款Prepayments, deposits and other receivables?预支账款、按金及其余应收款Total current assets ?流动财富共计Tangible assets?有形财富Intangible assets?无形财富Investment properties ?投资物业Goodwill ?商誉Other intangible assets ?其余无形财富Available-for-sale investments ?可供销售投资Prepayments for acquisition of properties ?收买物业预支款项fair value?公允价值Property, plant and equipment ?物业、厂房及设施或财富、厂房及设施或固定财富Fixed Assets?固定财富Plant Assets?厂房财富Lease prepayments? 预支租金Intangible assets?无形财富Deferred tax assets ?递延税 / 递延税项财富Total assets?财富共计?Liabilities?欠债Current liabilities?流动欠债Short-term bank loans?短期银行借钱Current maturities of long-term bank loans?一年内到期的长久银行借钱Accounts and bills payable?对付账款及对付单据Accrued expenses and other payables?预提花费及其余对付款Total current liabilities?流动欠债共计Long-term bank loans,less current maturities Deferred income Deferred tax liabilities?长久银行借钱，减一年内到期的长久银行贷款Deferred income?递延收入Deferred tax liabilities?递延税Financial Net Debt?净金融欠债Total liabilities?欠债共计Commitments and contingencies?资本承诺及或有欠债三、股东权益Donated shares ?捐献股票Additional paid-in capital ?资本公积Statutory reserves ?法定公积Retained earnings ?未分派利润Accumulated other comprehensiveincome?积累其余综合所得Treasury shares?库存股票Total shareholders ’ equity? 股东权益共计Equity? 股东权益、全部者权益、净财富Shareholder ’s EquityStockholder's EquityOwner's Equity?股东权益、全部者权益Total liabilities and shareholders’ equity?欠债和股东权益共计Capital and reserves attributable to the Company’s equity holders? 本企业权益持有人应占资本及贮备Issued capital?已刊行股本Share capital?股本Reserves? 贮备Cash reserves?现金贮备Inerim dividend?中期股息Proposed dividend?拟派股息Proposed special dividend?拟派末期股息Proposed special dividend?拟派特别股息Proposed final special dividend?拟派末期特别股息Convertible bonds?可换股债券Shareholders ’ fund? 股东资本四、现金流量表 STATEMENTS OF CASH FLOWSCash flow from operating activities ?经营活动产生的现金流Net cash provided by / (used in) operating activities?经营活动产生的现金流量净额Net income /loss ?净利润或损失Adjustments to reconcile net loss to net cash provided by/(used in) operatingactivities: ?净利润之现金调整项：Depreciation and amortization ?折旧及摊销Addition of bad debt expense ?坏账增添数 / （冲回数）Provision for obsolete inventories ?存货准备Share-based compensation ? 股票薪酬Deferred income taxes ?递延所得税Exchange loss ?汇兑损失Loss of disposal of property,plant and equipment?处理固定财富损失Changes in operating assets and liabilities: ?经营财富及欠债的变化Trade accounts receivable ?应收账款Inventories ?存货Prepayments and other receivables ?预支款及其余应收款Accounts and bills payable ?对付账款及对付单据Accrued expenses and other payables ?预提花费及其余对付款Net cash provided by / (used in) operating activities?经营活动产生 / （使用）的现金Free cash flow?自由现金流Cash flow from investing activities?投资活动产生的现金流Net cash used in investing activities?投资活动产生的现金流量净额Purchases of property, plant and equipment ?购置固定财富Payment of lease prepayment ?支付预支租金Purchases of intangible assets ?购置无形财富Proceeds from disposal of property, plant and equipment?处理固定财富所得Government grants received ?政府补贴Equity in the income of investees?采权益法认列之投资利润Cash flow from financing activities ?筹资活动产生的现金流Net cash provided by financing activities?筹资活动产生的现金流量净额Proceeds from borrowings ?借钱所得Repayment of borrowings ?还款Decrease / (increase) in pledged deposits ?银行保证金（增添） / 减少Proceeds from issuance of capital stock?股本刊行所得Net cash provided by financing activities?筹资活动产生的现金?Effect of exchange rate changes on cash and cash equivalents ?现金及现金等价物的汇率更改的影响Net decrease in cash and cash equivalents ?现金及现金等价物的净（减少）/增添Cash and cash equivalents at the beginning of period?期初现金及现金等价物Cash and cash equivalents at the end of period ?期末现金及现金等价物Investments （ incl. financial assets）?金融财富投资Investments in acquisitions?并购投资Net cash flow?现金流量净额。
香港会计科目、财务报表（中英对照）
2
负债
負債
Liabilities
210
短期借款
短期借款
Short-term loans
2101
银行透支
銀行透支
Bank overdrafts
2102
银行借款
銀行借款
Bank loans
2103
购料贷款
購料貸款
Purchases loans
2109
其他短期借款
其他短期借款
其他應付票據
Other notes payable
2143
应付帐款
應付帳款
Accounts payable
21431
应付帐款-港币
應付帳款-港幣
Accounts payable-HKD
21432
应付帐款-美元
應付帳款-美元
Accounts payable-USD
2146
应付费用
應付費用
Accrued expenses
1261
进项税额
進項稅額
Input tax
1262
其他流动资产
其他流動資產
Other current assets
13
长期投资
長期投資
Long-term investments
1301
长期投资
長期投資
Investments in stocks
1302
备抵长期投资损失
備抵長期投資損失
Allowance for loss on long-term investments
商品存貨(永續盤存)
Merchandise inventory
12012
会计报表项目中英文对照帖（基本完成）
会计报表项⽬中英⽂对照帖（基本完成）会计报表项⽬中英⽂对照帖（基本完成）Balance sheet(audited) 资产负债表Assets 资产Current assets 流动资产、Cash 货币资⾦Short-term investment 短期投资Notes receivable 应收票据Dividends receivable 应收股利Interest receivable 应收利息Account receivable 应收帐款Other receivable 其他应收款Advanced to suppliers 预付帐款Subsidies receivable 应收补贴款Inventories 存货Prepaid expenses 待摊费⽤Long-term investments maturing within one year ⼀年内到期的长期投资Other current assents 其他流动资产Total current assets 流动资产合计Long-term investments 长期投资Long-term equity investment 长期股权投资Long-term debt investment 长期债权投资Total long-term investment 长期投资合计Fixed assets 固定资产Fixed assets-cost 固定资产原价Less: accumulated depreciation 减：累计折旧Fixed assets net value 固定资产净值Less: impairment of fixed assets 减：固定资产减值准备Fixed asset-book value 固定资产净值Materials for projects ⼯程物资Construction in progress 在建⼯程Disposal of fixed assets 固定资产清理Total fixed assets 固定资产合计Intangible assets and other assets ⽆形资产及其他资产Intangible assets ⽆形资产Long-term deferred expenses 长期待摊费⽤Other long-term assets 其他长期资产Total intangible assets and other assets ⽆形资产及其他资产合计Deferred tax：递延税项Deferred tax debit 递延税款借项Total assets 资产总计Liabilities and owners’ equity负债及所有者权益Current liabilities : 流动负债Short-term loans 短期借款Notes payable 应付票据Account payable 应付帐款Advance from customers 预收帐款Accrued payroll 应付⼯资Accrued employee’s welfare expenses应付福利费Dividends payable 应付股利Taxes payable 应交税⾦Other taxes and expense payable 其他应交款Other payable 其他应付款Accrued expenses 预提费⽤Provisions 预计负债Long-term liabilities due within one year ⼀年内到期的长期负债Other current liabilities 其他流动负债Total current liabilities 流动负债合计Long-term liabilities：长期负债Long-term loans 长期借款Bonds payable 应付债券Long-term accounts payable 长期应付款Specific account payable 专项应付款Other long-term liabilities 其他长期负债Total long-term liabilities 长期负债合计Deferred tax: 递延税项Deferred tax credits 递延税款贷项Total other liabilities : 负债合计Owner’s equity:所有者权益（股东权益）Paid-in capital 实收资本Less :investment returned 减：已归还投资Pain-in capital-net 实收资本净额Capital surplus 资本公积Surplus from profits 盈余公积Including: statutory public welfare fund 其中：法定公益⾦Undistributed profit 未分配利润Total owner’s equity所有者权益（股东权益）Total liabilities and owner’s equities负债及所有者权益Total liabilities and owner’s equitie s 负债及所有者权益Income statement (audited) 利润表（已审）Item 项⽬Sales 产品销售收⼊Including :export sales 其中：出⼝产品销售收⼊Less: sales discounts and allowances 减：销售折扣与折让Net sales 产品销售净额Less: sales tax 减：产品销售税⾦Cost of sales 产品销售成本Including :cost of export sales 出⼝产品销售成本Gross profit 产品销售⽑利Less : selling expense 减：销售费⽤General and administrative expense 管理费⽤Financial expense 财务费⽤Including :interest expense(less interest income) 其中：利息⽀出（减利息收⼊）Exchange loss (less exchange gain) 汇兑损失（减汇兑收益）Income from main operation 产品销售利润Add :income from other operations 加：其他业务利润Operating income 营业利润Add : investment income 加：投资收益Non-operating expense 营业外收⼊Less: non-operating expense 减：营业外⽀出Add: adjustment to pripr year’s income and expense加：以前年度损益调整Income before tax 利润总额Less: income tax 减：所得税Net income 净利润Statement of profit apropriation and distribution (audited) 利润分配表（已审）Item 项⽬Net income 净利润Add: undistributed profit at beginning of year 加：年初未分配利润Other transferred in 其他转⼊Profit available for distribution 可供分配的利润Less: statutory surplus from profits 减：提取法定盈余公积Statutory public welfare fund 提取法定公益⾦Staff and workers’ bonus and welfare fund职⼯奖励及福利基⾦Reserve fund 提取储备基⾦Enterprise expansion fund 提取企业发展基⾦Profit capitalized on return of investments 利润归还投资Profit available for distribution to owners 可供投资者分配的利润Less: dividends payable for preferred stock 应付优先股股利V oluntary surplus from profits 提取任意盈余公积Dividends payable for common stock 应付普通股股利Dividends transferred to capital 转作股本的普通股股利Undistributed profit 未分配利润Cash flows statement 现⾦流量表项⽬ Item NO。
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
Write-back of trade payables
应付贸易账款拨回
未se in inventories of properties Increase in other inventories Increase in trade and other receivables Increase in investments held for trading Increase in trade and other payables Increase in sales deposits received Cash generated from operation
現金及等同現金項目之變動
現金及等同現金項目之變動 現金及等同現金項目承上年度 結轉現金及等同現金項目
Analysis of the balance of cash and cash equivalents Bank balances and cash
現金及等同現金項目的分析 銀行結存及現金
应付所得税
小計 资本及储备 资本 年初未分配利润 本年度纯利 股息 利润分配-提取储备基金 法定储备
Capital reserves Property revaluation reserve Sub-total Minority interests Non-Current Liabilities Bank borrowings, due after one year Other borrowings, due after one year Long term payables Deferred taxation Sub-total
已收股息 已付所得稅 已付土地增值稅 所得稅退回 經營業務之現金流量淨額 投资业务 利息收入 购置物业，厂房及设备 出售物业，厂房及设备之收入 附属公司收购 增持予附属公司之权益 出售一间附属公司之净现金收入 出售一间共同控制公司之实收现金 收到一间共同控制公司的股息 来自关联公司的（预付款）还款 向共同控制公司支付的预付款 向共同控制公司出资 源自投资之现金净值 融資業務 小股东投入资本 应付关联公司款额之减少 应付股东款项之增加 应付共同控制公司款项之增加（减 少） 新筹集银行贷款 偿还银行贷款 偿还其它借款 已付股息 已付利息 融資業務小计
资本公积-股权投资准备 投资物业重估储备 所有者权益小計 少股东权益 非流动负债 银行借款 (一年以上) 其它借款 (一年以上) 长期应付款 递延税款 小計
2.INCOME STATEMENT
英文 Turnover Business Tax Cost of sales Gross Margin Other operating income Interest Income Gain from investment in securites Change in fair value of investment properties Other operating expenses Selling expenses Administrative expenses Provision on investment in securities Finance costs Share of results of jointly controlled entities Taxation Minority interests This year's (profit) loss
Net increase/ (decrease) in cash & cash equivalent Net increase/ (decrease) in cash & cash equivalents Cash & cash equivalent at 1 January Cash & cash equivalent at 30 November
1.资产负债表
中文 非流动资产 物业, 厂房及设备 投资物业 无形资产 待发展物业 投资子公司 投资合营公司 投资联营公司 证券投资 递延税项资产 小計 非流动资产 物业存货 其它存货 应收贸易及其它应收款 应收控股公司 应收联属公司 应收子公司 应收合营公司 / 联营公司 应收关连公司 应收少股东 應收股東款 证券投资 预付税款 银行存款 (抵押) 银行结余及现金 流动资产小計 流动负债 应付贸易及其它应收款 销售定金 应付子公司 应付控股公司 应付联属公司 应付合营公司 / 联营公司 应付关连公司 应付股东款 应付少股东 银行借款 (一年内) 其它借款 (一年内)
物业存货之减少（增加） 其它存货之减少（增加） 应收贸易及其它款项之增加 持有作买卖之投资的减少（增加） 应付贸易及其它账款之增加（减少） 销售定金之增加（减少） 經營業務產生之現金
Dividend received Tax paid- income tax Tax paid- land value added tax Refund of tax Net cash inflow generated from operation Interest received Purchase of property, plant and equipment Proceeds from disposal of property, plant and equipment Acquisition of additional interest in sub Net cash from disposal of a subsidiary Cash received on disposal of a JCE Dividend received from a JCE Repayment from related companies Advances to JCE Capital contributions to JCE Net cash from investing activities Financing activities Capital contribution from minority shareholders Decrease in amounts due to related companies Increase in amounts due to shareholders Increase in amounts due to JCE New bank loans raised Repayment of bank loans Repayment of other borrowings Interest paid Dividend paid Net cash from financing activities
3.现金流量表
中文 经营活动 稅前經營溢利 調整:应占共同控制公司业绩 折舊 （补贴拨回），呆坏帐补贴 投资物业公平价值之溢利 持有作买卖之投资之公平价值溢利 利息收入 财务费用 共同控制公司之商誉减值损失 增持予附属公司之权益导致商誉减值 损失 出售物业、厂房及设备之亏损（收 益） 持有作买卖之投资之亏损（收益） 出售一间共同控制公司之收益
2.损益表
中文 营业收入 主营业务税金及附加 营业成本 经营毛利 其它业务收入 利息收入 投资收益 投资物业公平价值之溢利 其它业务支出 营业费用 管理费用 持有作买卖之投资公平价值之溢利 财务费用 应占合营公司业绩 税项 少股东损益 本年度利纯
3.CASH-FLOWSTATEMENT
英文 Operating activities: Profit before tax Adjustment:Share of result of jointly controlled entities Depreciation Allowance for doubtful debts Change in fair value of investment properties Change in fair value of investments held for trading interest received Finance costs Impairment loss on goodwill of JCE Impairment loss on goodwill arising on acquisition of additional interest in subsidiaries Loss on disposal of PPE Gain on disposal of jointly controlled entities
1.Balance Sheets
英文 Non-Current Assets Property, plant and equipment Investment properties Intangible assets Property held for development Investment in subsidiaries Interests in jointly controlled entities Interests in associate Investment in securities (non current assets) Deferred taxation Sub-total Current Assets Inventories of properties Other inventories Debtors, deposits and prepayments Amount due from holding company Amount due from fellow subsidiary Amounts due from subsidiaries Amounts due from JCE / associates Amounts due from related companies Amounts due from minority shareholders Amount due from shareholders Investments in securities (current assets) Prepaid tax Bank deposits, pledged Bank balances, deposits and cash Sub-total Current Liabilities Trade and other payables Sales deposits received Amounts due to subsidiaries Amounts due to immediate holding Amounts due to fellow subsidiaries Amount due to JCE/associates Amounts due to related companies Amount due to shareholders Amount due to minority shareholders Bank borrowings, due within one year Other borrowings, due within one year Income tax payable Sub-total Capital and Reserves Paid-up capital Retained earnings b/f This year's profit Dividend Reserve appropriation Statutory reserve