香港会计报表(中英文对照)
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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
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
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
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）
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）
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
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
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
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
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
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
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）
Sub-total
所有者权益小計
Minority interests
少股东权益
Non-Current Liabilities
非流动ห้องสมุดไป่ตู้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)
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
Interest Income
利息收入
Gain from investment insecurites
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
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
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)
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
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
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)
Taxation
税项
Minority interests
少股东损益
This year's (profit) loss
本年度利纯
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
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
Long term payables
长期应付款
Deferred taxation
递延税款
Sub-total
小計
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
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
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
香港会计报表（中英文对照）
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
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
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
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
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
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
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）
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）
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
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
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
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
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
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
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）
Sub-total
所有者权益小計
Minority interests
少股东权益
Non-Current Liabilities
非流动ห้องสมุดไป่ตู้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)
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
Interest Income
利息收入
Gain from investment insecurites
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
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
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)
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
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
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)
Taxation
税项
Minority interests
少股东损益
This year's (profit) loss
本年度利纯
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
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
Long term payables
长期应付款
Deferred taxation
递延税款
Sub-total
小計
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
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
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
香港会计报表（中英文对照）
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
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
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