香港会计报表(中英文对照)
中文版香港公司财务报表说明
香港有限公司截止2011年3月31日财务报表说明1．公司情况公司设在香港并登记为私有公司。
其注册办公地址在。
公司在香港从事服务。
2．规范规范财务报表依据《香港财务报告标准》所有适用的规定、香港普遍接受的原则及《香港公司条例》的要求编制。
公司未采用新的《香港财务报告标准》因为在2011年3月31日时虽已发布但未生效。
董事希望采用这些《香港财务报告标准》新规定将不会对财务报表产生实质影响。
3．报表编制基础财务报表按照历史费用基础编制，按公平价值衡量的某些资产与负债除外。
本年度公司首次采用2010年1月1日开始生效的一些新的修订版《香港财务报告标准》。
适用的新/修订版《香港财务报告标准》如下所列：HKAS1 财务报表表达HKAS7现金流量表HKAS8会计估算与错误的会计原则、变化HKAS10资产负责表日期后的经营活动HKAS12收入税HKAS16资产、工厂与设备HKAS18收入HKAS19雇员利益HKAS24相关方披露HKAS36资产损失HKAS37预备、偶然债务及偶然资产4．主要会计原则摘要(a) 固定资产(b) 外币（c）收入认可(d) 税收(e) 亏损(f) 相关各方5．固定资产设施及办公设备HK$成本费用2010年4月1日与2011年3月31日12,907 累计折旧2010年4月1日9,539 年度费用1,211 2011年3月31日10,750 账面净值2011年3月31日2,1572010年3月31日3,3686．应收账款、存款及预付款2011 2010HK$ HK$ 有用存款3,300 3,300 预付款1,437 1,437 应收账款51,290 140,80156,027 145,538 扣除：可疑债务预备金(20,000) (20,000)36,207 125,5387．相关公司应付款余额年度最大预额2011年3月1日2010年3月31日HK$ HK$ HK$ 有限公司10,955 5,992 10,955金额为经常账户性质。
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
会计报表术语中英文对照
会计报表术语中英文对照一、损益表 INCOME STATEMENTAggregate income statement?合并损益表Operating Results?经营业绩FINANCIAL HIGHLIGHTS?财务摘要Gross revenues?总收入/毛收入Net revenues ?销售收入/净收入Sales?销售额Turnover?营业额Cost of revenues ?销售成本Gross profit ?毛利润Gross margin?毛利率Other income and gain?其他收入及利得EBITDA?息、税、折旧、摊销前利润（EBITDA）EBITDA margin?EBITDA 率EBITA?息、税、摊销前利润EBIT?息税前利润/营业利润Operating income （loss）?营业利润/ （亏损）Operating profit?营业利润Operating margin?营业利润率EBIT margin?EBIT率（营业利润率）Profit before disposal of investments?出售投资前利润Operating expenses:?营业费用：Research and development costs （R&D） ?研发费用marketing expensesSelling expenses?销售费用Cost of revenues?营业成本Selling Cost?销售成本Sales and marketing expenses Selling and marketing expenses?销售费用、或销售及市场推广费用Selling and distribution costs?营销费用/行销费用General and administrative expenses ?管理费用/一般及管理费用Administrative expenses?管理费用Operating income （loss）?营业利润/ （亏损）Profit from operating activities?营业利润/经营活动之利润Finance costs?财务费用/财务成本Financial result?财务费用Finance income?财务收益Change in fair value of derivative liability associated with Series B convertible redeemable preference shares?可转换可赎回优先股 B 相关衍生负债公允值变动Loss on the derivative component of convertible bonds可换股债券衍生工具之损失Equity loss of affiliates?子公司权益损失Government grant income ?政府补助Other （expense） / income ?其他收入/ （费用）Loss before income taxes ?税前损失Income before taxes?税前利润Profit before tax?税前利润Income taxes ?所得税taxes?税项Current Income tax?当期所得税Deferred Income tax?递延所得税Interest income?利息收入Interest income net?利息收入净额Profit for the period?本期利润Ordinary income?普通所得、普通收益、通常收入Comprehensive income?综合收益、全面收益Net income ?净利润Net loss?净损失Net Margin?净利率Income from continuing operations?持续经营收益或连续经营部门营业收益Income from discontinued operations?非持续经营收益或停业部门经营收益extraordinary gain and loss?特别损益、非常损益Gain on trading securities?交易证券收益Net Profit attributable to Equity Holders of the Company?归属于本公司股东所有者的净利润Net income attributed to shareholders归属于母公司股东的净利润或股东应占溢利（香港译法）Profit attributable to shareholders?归属于股东所有者（持有者）的利润或股东应占溢利（香港译法）Minority interests?少数股东权益/少数股东损益Change in fair value of exchangeable securities可交换证券公允值变动Other comprehensive income ——Foreign currency translation adjustment ?其他综合利润一外汇折算差异Comprehensive （loss） / income ?综合利润（亏损）Gain on disposal of assets?处分资产溢价收入Loss on disposal of assets?处分资产损失Asset impairments ?资产减值Gain on sale of assets?出售资产利得Intersegment eliminations?公司内部冲销Dividends?股息/股利/分红Deferred dividends?延派股利Net loss per share: ?每股亏损Earnings per share（EPS）?每股收益Earnings per share attributable to ordinaryequity holders of the parent?归属于母公司股东持有者的每股收益 -Basic ?-基本 -Diluted ?-稀释/摊薄（每股收益一般用稀释，净资产用摊薄）Diluted EPS?稀释每股收益Basic EPS?基本每股收益Weighted average number of ordinary shares: ?力□权平均股数:-Basic ?-基本-Diluted ?-稀释/摊薄Derivative financial instruments ?衍生金融工具Borrowings ?借贷Earnings Per Share, excluding the （loss）gain on the derivative component of convertible bonds and exchange difference?扣除可换股债券之衍生工具评估损益及汇兑损失后每股盈Historical Cost?历史成本Capital expenditures?资本支出revenues expenditure?收益支出Equity in earnings of affiliatesequity earnings of affiliates子公司股权收益附属公司股权收益联营公司股权收益equity in affiliates ?附属公司权益Equity Earning ?股权收益、股本盈利Non-operating income?营业外收入Income taxes-current?当期所得税或法人税、住民税及事业税等（日本公司用法）Income taxes-deferred?递延所得税或法人税等调整项（日本公司用法）Income （loss） before income taxes and minority 皿土0丫0$｛所得税及少数股东权益前利润（亏损）Equity in the income of investees?采权益法认列之投资收益Equity Compensation?权益报酬Weighted average number of shares outstanding?力口权平均流通股treasury shares?库存股票Number of shares outstanding at the end of the period"期末流通股数目Equity per share, attributable to equity holders of the Parent?归属于母公司所有者的每股净资产Dividends per share?每股股息、每股分红Cash flow from operations （CFFO）?经营活动产生的现金流量Weighted average number of common and common equivalent shares outstanding： ?加权平均普通流通股及等同普通流通股Equity Compensation?权益报酬Weighted Average Diluted Shares?稀释每股收益加权平均值Gain on disposition of discontinued operations?非持续经营业务处置利得（收益）Loss on disposition of discontinued operations?非持续经营业务处置损失participation in profit ?分红profit participation capital?资本红利、资本分红profit sharing?分红Employee Profit Sharing?员工分红（红利）Dividends to shareholders?股东分红（红利）Average basic common shares outstanding?普通股基本平均数Average diluted common shares outstanding?普通股稀释平均数 Securities litigation expenses, net?证券诉讼净支出 Intersegment eliminations ?部门间消减ROA (Return on assets) ?资产回报率/资产收益率ROE(Return on Equit)?股东回报率/股本收益率(回报率)净资产收益率Equit ratio?产权比率Current ration (times)?流动比率ROCE(Return on Capital Employed)?资本报酬率(回报率)或运营资本回报率或权益资本收益率或股权收益率RNOA (Return on Net Operating Assets)?净经营资产收益率(回报率)ROI (Return on Investment)?投资回报率OA (Operating Assets)?经营性资产OL (Operating Liabilites)?经营性负债NBC(Net Borrow禽$七？净借债费用OI(Operating Income)?经营收益NOA(Net Operating Assets)?净经营性资产NFE(Net Financial Earnings)?净金融收益NFO(Net Financial Owners)?净金融负债FLEV(Financial leverage)?财务杠杆OLLEV(Operating Liabilites leverage)?经营负债杠杆CSE(Common Stock Equity)?普通股权益SPREAD?差价RE(Residual Earning)?剩余收益二、资产负债表balance sheet ?资产负债表aggregate balance sheet ??合并资产负债表Assets ?资产Current assets ?流动资产Non-current assets?非流动资产Interests in subsidiaries?附属公司权益Cash and cash equivalents ?现金及现金等价物Hong Kong listed investments, at fair value ?于香港上市的投资，以公允价值列示Investment deposits ?投资存款Designated loan ?委托贷款Financial assets?金融资产Pledged deposits ?银行保证金/抵押存款Trade accounts receivable?应收账款Trade and bills receivables?应收账款及应收票据Inventories ?存货/库存Prepayments and other receivables ?预付款及其他应收款Prepayments, deposits and other receivables预付账款、按金及其它应收款Total current assets ?流动资产合计Tangible assets?有形资产Intangible assets?无形资产Investment properties ?投资物业Goodwill ?商誉Other intangible assets ?其他无形资产Available-for-sale investments ?可供出售投资Prepayments for acquisition of properties ?收购物业预付款项fair value?公允价值Property, plant and equipment ?物业、厂房及设备或财产、厂房及设备或固定资产Fixed Assets?固定资产Plant Assets?厂房资产Lease prepayments?预付租金Intangible assets?无形资产Deferred tax assets ?递延税/递延税项资产Total assets?资产合计Liabilities?负债Current liabilities?流动负债Short-term bank loans?短期银行借款Current maturities of long-term bank loans?一年内到期的长期银行借款Accounts and bills payable?应付账款及应付票据Accrued expenses and other payables?预提费用及其他应付款Total current liabilities?流动负债合计Long-term bank loans, less current maturities Deferred income Deferredtax liabilities?长期银行借款，减一年内到期的长期银行贷款Deferred income?递延收入Deferred tax liabilities?递延税Financial Net Debt?净金融负债Total liabilities?负债合计Commitments and contingencies?资本承诺及或有负债三、股东权益Donated shares ?捐赠股票Additional paid-in capital ?资本公积Statutory reserves ?法定公积Retained earnings ?未分配利润Accumulated other comprehensiveincome?累积其他综合所得Treasury shares?库存股票Total shareholders? equity?股东权益合计Equity?股东权益、所有者权益、净资产Shareholder?s EquityStockholder's EquityOwner's Equity?股东权益、所有者权益Total liabilities and shareholders? equity?负债和股东权益合计Capital and reserves attributable to the Company's equity holders?本公司权益持有人应占资本及储备Issued capital?已发行股本Share capital?股本Reserves?储备Cash reserves?现金储备Inerim dividend?中期股息Proposed dividend?拟派股息Proposed special dividend?拟派末期股息Proposed special dividend?拟派特别股息Proposed final special dividend?拟派末期特别股息Convertible bonds?可换股债券Shareholders? fund?股东资金四、现金流量表 STATEMENTS OF CASH FLOWSCash flow from operating activities ?经营活动产生的现金流Net cash provided by / (used in) operating activities经营活动产生的现金流量净额Net income /loss ?净利润或损失Adjustments to reconcile net loss to net cash provided by/(used in) operating activities: ?净利润之现金调整项：Depreciation and amortization ?折1 日及摊销Addition of bad debt expense ?坏账增加数/ (冲回数)Provision for obsolete inventories ?存货准备Share-based compensation ?股票薪酬Deferred income taxes ?递延所得税Exchange loss ?汇兑损失Loss of disposal of property,plant and equipment?处置固定资产损失Changes in operating assets and liabilities: ?经营资产及负债的变化Trade accounts receivable ?应收账款Inventories ?存货Prepayments and other receivables ?预付款及其他应收款Accounts and bills payable ?应付账款及应付票据Accrued expenses and other payables ?预提费用及其他应付款Net cash provided by / （used in） operating activities?经营活动产生/ （使用）的现金Free cash flow?自由现金流Cash flow from investing activities?投资活动产生的现金流Net cash used in investing activities?投资活动产生的现金流量净额Purchases of property, plant and equipment ?购买固定资产Payment of lease prepayment ?支付预付租金Purchases of intangible assets ?购买无形资产Proceeds from disposal of property, plant and equipment处置固定资产所得Government grants received ?政府补助Equity in the income of investees?采权益法认列之投资收益Cash flow from financing activities ?筹资活动产生的现金流Net cash provided by financing activities筹资活动产生的现金流量净额Proceeds from borrowings ?借款所得Repayment of borrowings ?还款Decrease / （increase） in pledged deposits ?银行保证金（增加）/ 减少Proceeds from issuance of capital stock?股本发行所得Net cash provided by financing activities?筹资活动产生的现金Effect of exchange rate changes on cash and cash equivalents ?现金及现金等价物的汇率变更的影响Net decrease in cash and cash equivalents ?现金及现金等价物的净（减少)/增加Cash and cash equivalents at the beginning of period?期初现金及现金等价物Cash and cash equivalents at the end of period 期末现金及现金等价物Investments (incl. financial assets)?金融资产投资 Investments inacquisitions?并购投资Net cash flow?现金流量净额。
会计报表项目中英文对照(三张主表)
会计报表工程中英文对照(三张主表)1、Balance sheet(audited) 资产负债表Assets 资产Current assets 流动资产、Cash 货币资金Short-term investment 短期投资Notes receivable 应收票据Dividends receivable 应收股利Interest receivable 应收利息Account receivable 应收帐款Other receivable 其他应收款Advanced to suppliers 预付帐款Subsidies receivable 应收补贴款Inventories 存货Prepaid expenses 待摊费用Long-term investments maturing within one year 一年内到期的长期投资Other current assents 其他流动资产Total current assets 流动资产合计Long-term investments 长期投资Long-term equity investment 长期股权投资Long-term debt investment 长期债权投资Total long-term investment 长期投资合计Fixed assets 固定资产Fixed assets-cost 固定资产原价Less: accumulated depreciation 减：累计折旧Fixed assets net value 固定资产净值Less: impairment of fixed assets 减：固定资产减值准备Fixed asset-book value 固定资产净值Materials for projects 工程物资Construction in progress 在建工程Disposal of fixed assets 固定资产清理Total fixed assets 固定资产合计Intangible assets and other assets 无形资产及其他资产Intangible assets 无形资产Long-term deferred expenses 长期待摊费用Other long-term assets 其他长期资产Total intangible assets and other assets 无形资产及其他资产合计Deferred tax：递延税项Deferred tax debit 递延税款借项Total assets 资产总计Liabilities and owners’ equity负债及所有者权益Current liabilities : 流动负债Short-term loans 短期借款Notes payable 应付票据Account payable 应付帐款Advance from customers 预收帐款Accrued payroll 应付工资Accrued employee’s welfare expenses应付福利费Dividends payable 应付股利Taxes payable 应交税金Other taxes and expense payable 其他应交款Other payable 其他应付款Accrued expenses 预提费用Provisions 预计负债Long-term liabilities due within one year 一年内到期的长期负债Other current liabilities 其他流动负债Total current liabilities 流动负债合计Long-term liabilities：长期负债Long-term loans 长期借款Bonds payable 应付债券Long-term accounts payable 长期应付款Specific account payable 专项应付款Other long-term liabilities 其他长期负债Total long-term liabilities 长期负债合计Deferred tax: 递延税项Deferred tax credits 递延税款贷项Total other liabilities : 负债合计Owner’s equity:所有者权益〔股东权益〕Paid-in capital 实收资本Less :investment returned 减：已归还投资Pain-in capital-net 实收资本净额Capital surplus 资本公积Surplus from profits 盈余公积Including: statutory public welfare fund 其中：法定公益金Undistributed profit 未分配利润Total owner’s equity所有者权益〔股东权益〕Total liabilities and owner’s equities负债及所有者权益Total liabilities and owner’s equiti es 负债及所有者权益2、Income statement (audited) 利润表Item 工程Sales 产品销售收入Including :export sales 其中：出口产品销售收入Less: sales discounts and allowances 减：销售折扣与折让Net sales 产品销售净额Less: sales tax 减：产品销售税金Cost of sales 产品销售本钱Including :cost of export sales 出口产品销售本钱Gross profit 产品销售毛利Less : selling expense 减：销售费用General and administrative expense 管理费用Financial expense 财务费用Including :interest expense(less interest income) 其中：利息支出〔减利息收入〕Exchange loss (less exchange gain) 汇兑损失〔减汇兑收益〕Income from main operation 产品销售利润Add :income from other operations 加：其他业务利润Operating income 营业利润Add : investment income 加：投资收益Non-operating expense 营业外收入Less: non-operating expense 减：营业外支出Add: adjustment to pripr year’s income and expense加：以前年度损益调整Income before tax 利润总额Less: income tax 减：所得税Net income 净利润Statement of profit apropriation and distribution (audited) 利润分配表Item 工程Net income 净利润Add: undistributed profit at beginning of year 加：年初未分配利润Other transferred in 其他转入Profit available for distribution 可供分配的利润Less: statutory surplus from profits 减：提取法定盈余公积Statutory public welfare fund 提取法定公益金Staff and workers’ bonus and welfare fund职工奖励及福利基金Reserve fund 提取储藏基金Enterprise expansion fund 提取企业开展基金Profit capitalized on return of investments 利润归还投资Profit available for distribution to owners 可供投资者分配的利润Less: dividends payable for preferred stock 应付优先股股利V oluntary surplus from profits 提取任意盈余公积Dividends payable for common stock 应付普通股股利Dividends transferred to capital 转作股本的普通股股利Undistributed profit 未分配利润3、Cash flows statement 现金流量表工程 Item NO。
(完整word版)会计报表中英文对照
•会计报表中英文对照Accounting1. Financial reporting（财务报告）includes not only financial statements but also other means of communicating information that relates，directly or indirectly，to the information provided by a business enterprise’s accounting system-———that is，information about an enterprise’s resources，obligations, earnings, etc.2. Objectives of financial reporting：财务报告的目标Financial reporting should：(1) Provide information that helps in making investment and credit decisions。
（2）Provide information that enables assessing future cash flows。
(3）Provide information that enables users to learn about economic resources, claims against those resources，and changes in them。
3. Basic accounting assumptions 基本会计假设（1) Economic entity assumption 会计主体假设This assumption simply says that the business and the owner of the business are two separate legal and economic entities. Each entity should account and report its own financial activities.(2) Going concern assumption 持续经营假设This assumption states that the enterprise will continue in operation long enough to carry out its existing objectives.This assumption enables accountants to make estimates about asset lives and how transactions might be amortized over time。
会计报表项目中英文对照(三张主表)
会计报表工程中英文对照(三张主表)1、Balance sheet(audited) 资产负债表Assets 资产Current assets 流动资产、Cash 货币资金Short-term investment 短期投资Notes receivable 应收票据Dividends receivable 应收股利Interest receivable 应收利息Account receivable 应收帐款Other receivable 其他应收款Advanced to suppliers 预付帐款Subsidies receivable 应收补贴款Inventories 存货Prepaid expenses 待摊费用Long-term investments maturing within one year 一年内到期的长期投资Other current assents 其他流动资产Total current assets 流动资产合计Long-term investments 长期投资Long-term equity investment 长期股权投资Long-term debt investment 长期债权投资Total long-term investment 长期投资合计Fixed assets 固定资产Fixed assets-cost 固定资产原价Less: accumulated depreciation 减：累计折旧Fixed assets net value 固定资产净值Less: impairment of fixed assets 减：固定资产减值准备Fixed asset-book value 固定资产净值Materials for projects 工程物资Construction in progress 在建工程Disposal of fixed assets 固定资产清理Total fixed assets 固定资产合计Intangible assets and other assets 无形资产及其他资产Intangible assets 无形资产Long-term deferred expenses 长期待摊费用Other long-term assets 其他长期资产Total intangible assets and other assets 无形资产及其他资产合计Deferred tax：递延税项Deferred tax debit 递延税款借项Total assets 资产总计Liabilities and owners’ equity负债及所有者权益Current liabilities : 流动负债Short-term loans 短期借款Notes payable 应付票据Account payable 应付帐款Advance from customers 预收帐款Accrued payroll 应付工资Accrued employee’s welfare expenses应付福利费Dividends payable 应付股利Taxes payable 应交税金Other taxes and expense payable 其他应交款Other payable 其他应付款Accrued expenses 预提费用Provisions 预计负债Long-term liabilities due within one year 一年内到期的长期负债Other current liabilities 其他流动负债Total current liabilities 流动负债合计Long-term liabilities：长期负债Long-term loans 长期借款Bonds payable 应付债券Long-term accounts payable 长期应付款Specific account payable 专项应付款Other long-term liabilities 其他长期负债Total long-term liabilities 长期负债合计Deferred tax: 递延税项Deferred tax credits 递延税款贷项Total other liabilities : 负债合计Owner’s equity:所有者权益〔股东权益〕Paid-in capital 实收资本Less :investment returned 减：已归还投资Pain-in capital-net 实收资本净额Capital surplus 资本公积Surplus from profits 盈余公积Including: statutory public welfare fund 其中：法定公益金Undistributed profit 未分配利润Total owner’s equity所有者权益〔股东权益〕Total liabilities and owner’s equities负债及所有者权益Total liabilities and owner’s equiti es 负债及所有者权益2、Income statement (audited) 利润表Item 工程Sales 产品销售收入Including :export sales 其中：出口产品销售收入Less: sales discounts and allowances 减：销售折扣与折让Net sales 产品销售净额Less: sales tax 减：产品销售税金Cost of sales 产品销售本钱Including :cost of export sales 出口产品销售本钱Gross profit 产品销售毛利Less : selling expense 减：销售费用General and administrative expense 管理费用Financial expense 财务费用Including :interest expense(less interest income) 其中：利息支出〔减利息收入〕Exchange loss (less exchange gain) 汇兑损失〔减汇兑收益〕Income from main operation 产品销售利润Add :income from other operations 加：其他业务利润Operating income 营业利润Add : investment income 加：投资收益Non-operating expense 营业外收入Less: non-operating expense 减：营业外支出Add: adjustment to pripr year’s income and expense加：以前年度损益调整Income before tax 利润总额Less: income tax 减：所得税Net income 净利润Statement of profit apropriation and distribution (audited) 利润分配表Item 工程Net income 净利润Add: undistributed profit at beginning of year 加：年初未分配利润Other transferred in 其他转入Profit available for distribution 可供分配的利润Less: statutory surplus from profits 减：提取法定盈余公积Statutory public welfare fund 提取法定公益金Staff and workers’ bonus and welfare fund职工奖励及福利基金Reserve fund 提取储藏基金Enterprise expansion fund 提取企业开展基金Profit capitalized on return of investments 利润归还投资Profit available for distribution to owners 可供投资者分配的利润Less: dividends payable for preferred stock 应付优先股股利V oluntary surplus from profits 提取任意盈余公积Dividends payable for common stock 应付普通股股利Dividends transferred to capital 转作股本的普通股股利Undistributed profit 未分配利润3、Cash flows statement 现金流量表工程 Item NO。
香港公司做帐中英文对账表
基金及长期投资
funds and long-term investments
131
基金
funds
1311
偿债基金
redemption fund (or sinking fund)
1312
改良及扩充基金
fund for improvement and expansion
1313
意外损失准备基金
contingency fund
1133
应收票据-关系人
notes receivable - related parties
1134
其它应收票据
other notes receivable
114
应收账款
accounts receivable
1141
应收账款
accounts receivable
1142
应收账款-关系人
accounts receivable - related parties
5153
文具用品
office supplies (expense)
5154
旅费
traveling expense . travel
5155
运费
shipping expenses .freight
5156
邮电费
postage (expenses)
5157
修缮费
repair(s) and maintenance (expense )
23
其它负债
other liabilities
231
递延负债
deferred liabilities
232
存入保证金
deposits received
香港会计科目中英文对照
⾹港会计科⽬中英⽂对照Beginning Balance 期初余额Beginning Balancesales income 销售收益sales income,USD:purchase cost 进货成本purchase cost,USD:bank charges 银⾏⼿续费bank charges,USD:interest income 利息收益interest income,USD:本期Current Period Changedirector's c/a 董事期初Beginning Balancebank interest 银⾏利息director's c/a,USD:Payment ,CNY:sales income,GBP:purchase cost,CNY:purchase cost,GBP:bank charges,CNY:bank charges,GBP:interest income,CNY:interest income,GBP:sales income,CNY:Current Period Change director's c/a,CNY:Beginning Balance Current Period ChangeBeginning Balancesales income,JPY:sales income,AUD:purchase cost,JPY:purchase cost,AUD:bank charges,JPY:bank charges,AUD:interest income,JPY:interest income,AUD:Current Period Change bank interest,USD: 银⾏利息Beginning Balance Current Period ChangeBeginning Balance运输公司⾦额互转transportation income,USD:transfer from HKD SA to HKD CA transportation fee,USD:transfer from HKD CA to HKD SA bank charges,USD:interest income,USD:transfer from USD to HKD,USD: transportation income transfer from HKD to USD,USD: transportation feetransfer from EUR to HKD,EUR: transportation income,AUD:transfer from HKD to EUR ,EUR: transportation cost,AUD: transfer from CNY to HKD,CNY: transportation income,JPY:transfer from HKD to CNY,CNY: transportation fee,JPY: transfer from EUR to USD,USD: transportation income,EUR:transfer from USD to EUR,USD: transportation fee,EUR: transfer from CNY to USD,USD: transportation income,CNY:transfer from USD to CNY,CNY: transportation fee,CNY:transfer from USD to CNY,USD:transfer from USD SA to USD CA,USD:transfer from USD CA to USD SA,USD:transfer from GBP to HKD,GBP:transfer from HKD to GBP,GBP:transfer from GBP to USD,GBP:transfer from USD to GBP,GBP:transfer from USD to CAD,USD:transfer from USD to CAD,CAD:transfer from USD SA to USD Time depositstransfer from USD to JPYtransfer from JPY to USDtransfer from JPY to HKD,JPY:各项费⽤transfer from CMB to HSBC,USD:不同银⾏之间的互转Fiscal Year End Balance 年结transfer from 富邦 to 汇丰,USD:Investment income,HKD: 投资收益survey income,EUR: 调整收⼊other income 其他收益commission cost,USD: 佣⾦成本processing charges 加⼯费Commission income 佣⾦收⼊administrative fee 管理费Cost of sales 销售成本design fee,USD: 设计费sundry income,USD: 杂费other income 其他收⼊pay for tax expenses 交得利税profit tax 交利得税LOAN PAYMENT,USD: 偿还贷款purchase return,USD: 之前是采购，后因合同数量等原因⽽退回的款项给我们LOAN,USD:借贷款sales return,USD: 之前是销售，后因合同数量等原因⽽退回的款项给客户bank interest,USD: 贷款利息Mandatory Provident Fund (强基⾦)（MPF）Payment 付款（这些⼀般是在合起来交社保的时候⽤到：社保，公积⾦，⼯资，服务费）Payment,CNY:Sundry expenses,USD:certification fee,CNY: 认证费Office supplies,USD:service fee,USD:consulting fee,USD: 咨询费sample expense 样品费Annual return 周年申报表费⽤Investment loss/income 投资损失/收⼊以后⾹港公司做账出现向别的公司借款的，会计科⽬使⽤“loan from third party Beginning Balance Beginning Balancesales income,EUR:sales income,CAD:purchase cost,EUR:purchase cost,CAD:bank charges,EUR:bank charges,CAD:bank interest,EUR:bank interest,CAD:interest income,EUR:interest income,CAD:Current Period Change Current Period Change Beginning Balance Beginning Balance director's c/a,EUR:sales income,HKD:sales income,SGD:purchase cost,HKD:purchase cost,SGD:bank charges,HKD:bank charges,SGD:interest income,HKD:interest income,SGD:Current Period Change Current Period Change Beginning Balance Beginning Balance 服务公司收⼊/成本代收代付service income,GBP:temporary accountcost of service,GBP:temporary account,USD:temporary account,GBP: service income for temporary account,CNY:cost of service for temporary account,EUR:service income,USD:cost of service,USD:service income,EUR:cost of service,EUR:service cost,USD:service costservice fee 服务费transfer from CNY to HKD,CNY:transfer from CNY to EUR,CNY:transfer from USD to AUD,USD:transfer from AUD to USD,USD:transfer from HKD SA to HKD Time deposits 不同银⾏之间的互转是采购，后因合同数量等原因⽽退回的款项给我们是销售，后因合同数量等原因⽽退回的款项给客户。
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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
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
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
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)
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
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
应收股东款
Investments in securities (current assets)
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
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
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
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
Sub-total
所有者权益小計
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)
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）
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
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
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
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
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
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
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
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
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
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 amouபைடு நூலகம்ts 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）
年初未分配利润
This year's profit