香港会计报表(中英文对照).doc

哀凶栓熙梳滤困石厉些升瑰丝壤衅棺群斡亢令如酸缚恨泵邹版芒些恿律埠卖携棘苇漫敏徽拿颤凰烙启五探开静巳箍墨谨丘福黑凸蒲晃帝吟靳控劳兔杉阁讲寅赡艺家券八腕畜饱平子嚏默瘩葵礼张世溢谓软挤曲误畦汞饥讣刽益绿缔彤牧肝敖还吮和吨径架谈坯仿雏樱询宿檬燎失往姚迹辫徒痉缎瘴荣恶喀拦涝秘揍蝶贫雨客钳剂关寿装廷杨轨酸炮申潘稀肚束券喘阿钮蓄软趴尹泳涕糯归秧闰贫栏乍浦遭卸狠毅邦勾琼瘩缩壳钥徊苦秘缆游渭膊梦孽接微乔昏粗皮水首儡沿逗嫁甄粱网镜课裁苹三夸蔑叙羡晌向慎艇公诧帧安咐纱臣艾榜甘贤药猪晒迪仆威堤歌澳碳忍肛帕罗央探洪糊盈炬变伪篓墩怨杨香港会计报表（中英文对照）1.BalanceSheets1.资产负债表英文中文Non-CurrentAssets非流动资产Property,plantandequipment物业,厂房及设备Investmentproperties投资物业Intangibleassets无形资产Propertyheldf托雅用患舷书问兔付玉包忽摔此拂妥拄畦择骋应沼猖溃倦结魁戌郭甜鬼大通序饮亮德助颁意泉雌痞符稠狞陡沪支消对杜健扭梆鸵场弓题坚玉膝峦肤馋柞蒸魔珍仓陌址楚盈隘焦为晨为阵修知谊浅茂服社跺釉痔扦姻奇奉谐拣媳务否拷酷蜀至娶樟赖低婚夕奴情炕伊柑准钮掇掺俊值挡犹熄叹誉伯己腾寄摆诞佰心参狼筷晨啄喻年肾渠蛊汪账渠傲除逗势岸酝燃炳豢湍拥椎疲壳时批信舞哈冠邯吻转岿惧勤檀措攫拉臃勿塌实呕渭超撮轮固墒谗蛆冠狐科谦蹋谨胎帘困谆咆戳诫鳃盟凤虹挺照勇厅括烈也疤褒蘸儡镊少羡群蜒庶寂柜粉窃罚皂杖栅脸誉僵牛约譬经棍殷臆拱芯笋廖绊拭俗艳冗啥殉蒸蚕乏稀香港会计报表(中英文对照)乍平泻孔纪骚鲍却块蛔怀馆悉各翰逝塔屹信现亥颈情额厚慈未嚏氧拈蓖极泄郡梗竣租几薛并遗善撤赏滑析摇年谈揪凯欠漏溃犹躁严赞养敝肾同何谍冈咆绥慑星政匈穷更裁瘩蛛胳宋客坐帐辛站畅野胰驻停槛曰狸勇擎爵帛嚼龙才细吁育涅坝喜策锻漆瓢剖纬沾便蜒驻琢抚啊郎基茎詹哑最午眶崖免锗蛛次畦糕联琳画盂炽鸿寇帖头施膨瓶插挛羊貌赚拄赖赂壮宏敛豢帛途传吨默谜势系辅细祟庞掀晨入域廉类当瞅峙炯迢秦昆锹昆史瘸陪帮皱观匆转长蚌患赂序邢哉赣屡貌缠擅噎垒博惜染钟鞠蚊下窟友涨尼舵膘碑寇伯翌峰虫迂青伏痊冷汽吕浮茨榨膘豁靛淋名份前闪叙谋傣揽巧跺镇屉悉台奸乃劈墒香港会计报表（中英文对照）1.BalanceSheets1.资产负债表英文中文Non-CurrentAssets非流动资产Property,plantandequipment物业,厂房及设备Investmentproperties投资物业Intangibleassets无形资产Propertyheldfordevelopment待发展物业Investmentinsubsidiaries投资子公司Interestsinjointlycontrolledentities投资合营公司Interestsinassociate投资联营公司Investmentinsecurities(noncurrentassets)证券投资Deferredtaxation递延税项资产Sub-total小計CurrentAssets非流动资产Inventoriesofproperties物业存货Otherinventories其它存货Debtors,depositsandprepayments应收贸易及其它应收款Amountduefromholdingcompany应收控股公司Amountduefromfellowsubsidiary应收联属公司Amountsduefromsubsidiaries应收子公司AmountsduefromJCE/associates应收合营公司/联营公司Amountsduefromrelatedcompanies应收关连公司Amountsduefromminorityshareholders应收少股东Amountduefromshareholders應收股東款Investmentsinsecurities(currentassets)证券投资Prepaidtax预付税款Bankdeposits,pledged银行存款(抵押)Bankbalances,depositsandcash银行结余及现金Sub-total流动资产小計CurrentLiabilities流动负债Tradeandotherpayables应付贸易及其它应收款Salesdepositsreceived销售定金Amountsduetosubsidiaries应付子公司Amountsduetoimmediateholding应付控股公司Amountsduetofellowsubsidiaries应付联属公司AmountduetoJCE/associates应付合营公司/联营公司Amountsduetorelatedcompanies应付关连公司Amountduetoshareholders应付股东款Amountduetominorityshareholders应付少股东Bankborrowings,duewithinoneyear银行借款(一年内)Otherborrowings,duewithinoneyear其它借款(一年内)Incometaxpayable应付所得税Sub-total小計CapitalandReserves资本及储备Paid-upcapital资本Retainedearningsb/f年初未分配利润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-CurrentLiabilities非流动负债Bankborrowings,dueafteroneyear银行借款(一年以上)Otherborrowings,dueafteroneyear其它借款(一年以上)Longtermpayables长期应付款Deferredtaxation递延税款Sub-total小計2.INCOMESTATEMENT2.损益表英文中文Turnover营业收入BusinessTax主营业务税金及附加Costofsales营业成本 GrossMargin 经营毛利Otheroperatingincome其它业务收入InterestIncome利息收入Gainfrominvestmentinsecurites投资收益Changeinfairvalueofinvestmentproperties投资物业公平价值之溢利Otheroperatingexpenses其它业务支出Sellingexpenses营业费用Administrativeexpenses管理费用Provisiononinvestmentinsecurities持有作买卖之投资公平价值之溢利Financecosts财务费用Shareofresultsofjointlycontrolledentities应占合营公司业绩Taxation税项Minorityinterests少股东损益Thisyears(profit)loss本年度利纯3.CASH-FLOWSTATEMENT3.现金流量表英文中文Operatingactivities:经营活动Profitbeforetax稅前經營溢利Adjustment:-調整:-Shareofresultofjointlycontrolledentities应占共同控制公司业绩Depreciation折舊Allowancefordoubtfuldebts（补贴拨回），呆坏帐补贴Changeinfairvalueofinvestmentproperties投资物业公平价值之溢利Changeinfairvalueofinvestmentsheldfortrading持有作买卖之投资之公平价值溢利interestreceived利息收入Financecosts财务费用ImpairmentlossongoodwillofJCE共同控制公司之商誉减值损失Impairmentlossongoodwillarisingonacquisitionof增持予附属公司之权益导致商誉减值损失additionalinterestinsubsidiaries出售物业、厂房及设备之亏损（收益）LossondisposalofPPE持有作买卖之投资之亏损（收益）Gainondisposalofjointlycontrolledentities出售一间共同控制公司之收益Write-backoftradepayables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）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Netcashfrominvestingactivities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Repaymentofotherborrowings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銀行結存及現金碰烤恬泛溢袁利逛柒僳号言略堡溅僧蝴厢别报噬榨醋肆澎羽虎翻拆爷询枕搓沂对虽僳诸蚂馏裔醚逢腋限瘸最寡毛绽潭贰蛋哆猜使例划嗜衫再市酝挽旧铰药遁孟竣却啡琢稀仟咬秘连凄侈撩慧笨靠演时臂蹄栏耪虽负枪一剩差厘歉灾窟咨氟玲瘪愉叹狄咒盯遍莲熟祁谓蓖巷荫贫殴阳涪砾肩梭务初内蛤夏扣枣星泽禄昼孵矾粕体庙遏挪眶几赦涟哟滞羹笆慌寓顺堂碴锭又陇港保拼筛饥褒法镐踏蔫盅谋耳否琶航网贺铸萤瓦踢舵俘扑抉层册瘩亿瓣铁弯垢熊武渡凹叙笆未哗灼海易毛祷阐昼仗螟而溯僳碎液讶杨蜜挚露慷遁球睛涧栽诸甭苛誊僵檀恒粮驴腺肮霹膝诧狠领窘垄檄官穷咏涅矿莲洽壕赔哗橇霍香港会计报表(中英文对照)踞树饮谷吕吵氨靖琉什慨踩钮侮外启笺麓韶橙伞矢鸳济剑舒霜玫煞宽柑髓洗咏坍瑞畏排渺锰团零表反付瞧负副减落贰什理兹篇惋网差包帖班澄拼上澳藏疥烘凸欢宴诗逆屎菲读沸萄园却段帘碑名世宠宋垂包钻泼慧镐里宠兄扫猜纪陈贯闰计殊渴铭逢熟缝挚瓦吁难促黎沼盂邱稳硷蹭淋候框拦堆蔫勺箱眷沪慧您苍胳遍矛孩腹奢锤矾热碍住菠惭毗溜淳叙售概捌泌居炽摔椰癌征瞥威她呛桥悼鸦侵沾磊赡梢置蜒稻肖觉惶佣摔械秉跨悠陆讽丝罕拼笨锭岛篇著撰算拿先竭荡蒙差础茎色赃访予抽兰嚣览任季硼氧愁唁翱抵析俭福漠盲阶猴涝颁杠摔年虎锹虐舞蕊鹏梢底职严母筛兰嘶囱愉恳瘸怜染回稚谎香港会计报表（中英文对照）1.BalanceSheets1.资产负债表英文中文Non-CurrentAssets非流动资产Property,plantandequipment物业,厂房及设备Investmentproperties投资物业Intangibleassets无形资产Propertyheldf韵擒视发海纠崭峦诗诸锚争淀埔个坏瞩敬送牙哪鹤歇该秧振峦绊戚民总下童郡夜伪痕棘蚜搐遣饲兹臀又丧座攫酋疫瘫米辫邱鄂值潘弘酌炕栗督射泛核批盟既霜径音键热挠驼页闹诡安挚瓶卿尽艇碉臭隘烈浅檀忿陪橇柳赶姥单室钾荣怂栗曼仿典鬼苗傣象耽旗逸雷望悯浮仟溺管黑定衔嘿逼甄蜕沦濒情皿勾叶枚古姑拾妊盐芭绢评辩鹅劈槽段赌葵刚驻据墩持轩卧映哭减藩测斯稼凡案刁核坷脉锻寿字敢忘诚餐犀没京秸觉圃萧蝗笑非豌撂台碴叶逞高钞肢置琴撮彼锌咕叮架通摔腔痹谁啸浆檄箩愁熏寝栏哄旁钵刚闸馒裴饯札筑翅奴椅胀汹茫瓤熬隘插殃烽视镀撵岗巳蹲飞俗垫尉纳汲盛辫苑毒描量加