香港会计报表(中英文对照)

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1、1.BalanceSheets1.资产负债表英文中文Non-CurrentAssets非流动资产Property,plantandequipment物业,厂房及设备Investmentproperties投资物业Intangibleassets无形资产Propertyheldfordevelopment待发展物业Investmentinsubsidiaries投资子公司Interestsinjointlycontrolledentities投资合营公司Interestsinassociate投资联营公司Investmentinsecurities(noncurrentassets)证券投资De

2、ferredtaxation递延税项资产Sub-total小計CurrentAssets非流动资产Inventoriesofproperties物业存货Otherinventories其它存货Debtors,depositsandprepayments应收贸易及其它应收款Amountduefromholdingcompany应收控股公司Amountduefromfellowsubsidiary应收联属公司Amountsduefromsubsidiaries应收子公司AmountsduefromJCE/associates应收合营公司/联营公司Amountsduefromrelatedcompa

3、nies应收关连公司Amountsduefromminorityshareholders应收少股东Amountduefromshareholders應收股東款Investmentsinsecurities(currentassets)证券投资Prepaidtax预付税款Bankdeposits,pledged银行存款(抵押)Bankbalances,depositsandcash银行结余及现金Sub-total流动资产小計CurrentLiabilities流动负债Tradeandotherpayables应付贸易及其它应收款Salesdepositsreceived销售定金Amountsdu

4、etosubsidiaries应付子公司Amountsduetoimmediateholding应付控股公司Amountsduetofellowsubsidiaries应付联属公司AmountduetoJCE/associates应付合营公司/联营公司Amountsduetorelatedcompanies应付关连公司Amountduetoshareholders应付股东款Amountduetominorityshareholders应付少股东Bankborrowings,duewithinoneyear银行借款(一年内)Otherborrowings,duewithinoneyear其它借款

5、(一年内)Incometaxpayable应付所得税Sub-total小計CapitalandReserves资本及储备Paid-upcapital资本Retainedearningsb/f年初未分配利润Thisyearsprofit本年度纯利Dividend股息Reserveappropriation利润分配-提取储备基金Statutoryreserve法定储备Capitalreserves资本公积-股权投资准备Propertyrevaluationreserve投资物业重估储备Sub-total所有者权益小計Minorityinterests少股东权益Non-CurrentLiabilit

6、ies非流动负债Bankborrowings,dueafteroneyear银行借款(一年以上)Otherborrowings,dueafteroneyear其它借款(一年以上)Longtermpayables长期应付款Deferredtaxation递延税款Sub-total小計2.INCOMESTATEMENT2.损益表英文中文Turnover营业收入BusinessTax主营业务税金及附加Costofsales营业成本 GrossMargin 经营毛利Otheroperatingincome其它业务收入InterestIncome利息收入Gainfrominvestmentinsecur

7、ites投资收益Changeinfairvalueofinvestmentproperties投资物业公平价值之溢利Otheroperatingexpenses其它业务支出Sellingexpenses营业费用Administrativeexpenses管理费用Provisiononinvestmentinsecurities持有作买卖之投资公平价值之溢利Financecosts财务费用Shareofresultsofjointlycontrolledentities应占合营公司业绩Taxation税项Minorityinterests少股东损益Thisyears(profit)loss本年度

8、利纯3.CASH-FLOWSTATEMENT3.现金流量表英文中文Operatingactivities:经营活动Profitbeforetax稅前經營溢利Adjustment:-調整:-Shareofresultofjointlycontrolledentities应占共同控制公司业绩Depreciation折舊Allowancefordoubtfuldebts（补贴拨回），呆坏帐补贴Changeinfairvalueofinvestmentproperties投资物业公平价值之溢利Changeinfairvalueofinvestmentsheldfortrading持有作买卖之投资之公平

9、价值溢利interestreceived利息收入Financecosts财务费用ImpairmentlossongoodwillofJCE共同控制公司之商誉减值损失Impairmentlossongoodwillarisingonacquisitionof增持予附属公司之权益导致商誉减值损失additionalinterestinsubsidiaries出售物业、厂房及设备之亏损（收益）LossondisposalofPPE持有作买卖之投资之亏损（收益）Gainondisposalofjointlycontrolledentities出售一间共同控制公司之收益Write-backoftrade

10、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Increaseininventoriesofproperties物业存货之减少（增加）Increaseinotherinventories其它存货之减少（增加）Increaseintradeandotherreceivables应收贸易及其它款项之增加Increaseininvestmentsheldfortrading持有作买卖之投资的减少（增加）Increaseintradeandotherpayables应付贸易及其它账款之增加（减少）Increaseinsalesdepositsreceived销售定金之增加（减少

11、）Cashgeneratedfromoperation經營業務產生之現金Dividendreceived已收股息Taxpaid-incometax已付所得稅Taxpaid-landvalueaddedtax已付土地增值稅Refundoftax所得稅退回Netcashinflowgeneratedfromoperation經營業務之現金流量淨額投资业务Interestreceived利息收入Purchaseofproperty,plantandequipment购置物业，厂房及设备Proceedsfromdisposalofproperty,plantandequipment出售物业，厂房及设备

12、之收入附属公司收购Acquisitionofadditionalinterestinsub增持予附属公司之权益Netcashfromdisposalofasubsidiary出售一间附属公司之净现金收入CashreceivedondisposalofaJCE出售一间共同控制公司之实收现金DividendreceivedfromaJCE收到一间共同控制公司的股息Repaymentfromrelatedcompanies来自关联公司的（预付款）还款AdvancestoJCE向共同控制公司支付的预付款CapitalcontributionstoJCE向共同控制公司出资Netcashfrominves

13、tingactivities源自投资之现金净值Financingactivities融資業務Capitalcontributionfromminorityshareholders小股东投入资本Decreaseinamountsduetorelatedcompanies应付关联公司款额之减少Increaseinamountsduetoshareholders应付股东款项之增加IncreaseinamountsduetoJCE应付共同控制公司款项之增加（减少）Newbankloansraised新筹集银行贷款Repaymentofbankloans偿还银行贷款Repaymentofotherbor

14、rowings偿还其它借款Interestpaid已付股息Dividendpaid已付利息Netcashfromfinancingactivities融資業務小计Netincrease/(decrease)incash&cashequivalent現金及等同現金項目之變動Netincrease/(decrease)incash&cashequivalents現金及等同現金項目之變動Cash&cashequivalentat1January現金及等同現金項目承上年度Cash&cashequivalentat30November結轉現金及等同現金項目Analysisofthebalanceofcashandcashequivalents現金及等同現金項目的分析Bankbalancesandcash銀行結存及現金