香港会计报表中英文对照
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香港会计报表（转载）
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 Margin
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 acqui sition 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 an
d 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[siz e=+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 shareholder
s
小股东投入资本
Decrease in amounts due to related compani
es
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