香港会计报表(中英文对照)

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