1、香港會(huì)計(jì)報(bào)表（中英文對照）1.資產(chǎn)負(fù)債表1.BalanceSheets英文中文NOn-CUrrentASSetS非流動(dòng)資產(chǎn)Property,pIantandequipment物業(yè),廠房及設(shè)備nVeStmentPrOPertieS投資物業(yè)ntangibIeassets無形資產(chǎn)PrOPertyheIdfordevelopment待發(fā)展物業(yè)nVeStmentinSUbSidiarieS投資子公司nterestsinjoin11yControlledentities投資合營公司nterestsinassociate投資聯(lián)營公司nVeStmentinSeCUritieS(nonCUrrentassets

2、)證券投資DeferredtaxatiOn遞延稅項(xiàng)資產(chǎn)Sub-totaI小ItCUrrentASSetS非流動(dòng)資產(chǎn)nventoriesofPrOPertieS物業(yè)存貨Otherinventories其它存貨Debtors,depositsandPrePayments應(yīng)收貿(mào)易及其它應(yīng)收款A(yù)mollntduefromhoIdingcompany應(yīng)收控股公司AmoUntduefromfeIlowSUbSidiary應(yīng)收聯(lián)屬公司AmollntSduefromSUbSidiarieS應(yīng)收子公司AmoUntSduefromJCE/associates應(yīng)收合營公司/聯(lián)營公司AmollntSduefromre

3、Iatedcompanies應(yīng)收關(guān)連公司AmoUntSduefromminorityshareholders應(yīng)收少股東AmoUntduefromshareholders愿收股柬款nVeStmentsinSeCUritieS(CUrrentassets)證券投資PrePaidtax預(yù)付稅款Bankdeposits,PIedged銀行存款（抵押）Bankba1ances,depositsandCaSh銀行結(jié)余及現(xiàn)金Sub-tota1流動(dòng)資產(chǎn)小1+CUrrentLiabi1itieS流動(dòng)負(fù)債TradeandotherPayableS應(yīng)付貿(mào)易及其它應(yīng)收款Sa1esdepositsreceived銷售定

4、金AmollntSduetoSUbSidiarieS應(yīng)付子公司AmoUntSduetoimmediateholding應(yīng)付控股公司AmollntSduetofe1lowSUbSidiarieS應(yīng)付聯(lián)屬公司AmollntduetoJCE/aSSOCiateS應(yīng)付合營公司/聯(lián)營公司AmoUntSduetore1atedcompanies應(yīng)付關(guān)連公司Amollntduetoshareholders應(yīng)付股東款A(yù)mollntduetominorityshareholders應(yīng)付少股東Bankborrowings,dueWithinOneyear銀行借款（一年內(nèi)）Otherborrowings,dueWi

5、thinoneyear其它借款（一年內(nèi)）ncometaxPayab1e應(yīng)付所得稅Sub-tota1小1+CaPitalandReSerVeS資本及儲(chǔ)備Paid-UPCaPital資本Retainedearningsb/f年初未分配利潤ThiSyear'sPrOfit本年度純利DiVidend股息ReSerVeappropriatiOn利潤分配-提取儲(chǔ)備基金StatUtOryreserve法定儲(chǔ)備CaPita1reserves資本公積-股權(quán)投資準(zhǔn)備PrOPertyreva1uatiOnreserve投資物業(yè)重估儲(chǔ)備Sub-tota1所有者權(quán)益小th“inOrityinterests少股東

6、權(quán)益NOn-CUrrentLiabilities非流動(dòng)負(fù)債Bankborrowings,dueafterOneyear銀行借款（一年以上）Otherborrowings,dueafterOneyear其它借款（一年以上）-OngtermPayableS長期應(yīng)付款DeferredtaxatiOn遞延稅款Sub-tota1小官十英文中文Turnover營業(yè)收入BUSinessTaX主營業(yè)務(wù)稅金及附加Costofsales營業(yè)成本GrossMargin經(jīng)營毛利OtherOPeratingincome其它業(yè)務(wù)收入nterest1ncome利息收入GainfrominVeStmentinSeCUrite

7、S投資收益Changeinfairva1ueofinVeStmentPrOPertieS投資物業(yè)公平價(jià)值之溢利OtherOPeratingexpenses其它業(yè)務(wù)支出Se11ingexpenses營業(yè)費(fèi)用AdminiStratiVeexpenses管理費(fèi)用PrOViSiononinVeStmentinSeCUritieS持有作頭賣之投資公平價(jià)值之溢利FinanCecosts財(cái)務(wù)費(fèi)用Shareofresultsofjoint1ycontro11edentities應(yīng)占合營公司業(yè)績r(jià)axatiOn稅項(xiàng)Minorityinterests少股東損益ThiSyear*s(PrOfit)loss本年度利純

8、2損益表jNCoMESTATEMENT3.現(xiàn)金流量表.CASH-FLOWSTATEMENT英文中文OPeratingactivities:經(jīng)營活動(dòng)Profitbeforetax稅前管溢利AdjUStment：-言周整:一Shareofresultofjoint1yControlledentities應(yīng)占共同控制公司業(yè)績DePreCiatiOn折蕾A11owaneefordoubtfu1debts（補(bǔ)貼撥回），呆壞帳補(bǔ)貼Changeinfairva1ueofinVeStmentPrOPertieS投資物業(yè)公平價(jià)值之溢利Changeinfairva1ueofinVeStmentshe1dfortr

9、ading持有作頭賣之投資之公平價(jià)值溢利nterestreceived利息收入FinanCecosts財(cái)務(wù)費(fèi)用mpairment1ossOngoodwi11ofJCE共向控制公司之商譽(yù)減值損失mpairment1ossOngoodwi11arisingOnacquisitiOnOf增持予附屬公司之權(quán)益導(dǎo)致商譽(yù)減值損失additiOna1interestinSUbSidiarieS出售物業(yè)、廠房及設(shè)備之虧損（收益）LoSSOndisposa1ofPPE持有作買賣之投資之虧損（收益）Gainondisposa1ofjointlycontrolledentities出售一間共向控制公司之收、幾益Wr

10、ite-backoftradePayableS應(yīng)付貿(mào)易賬款撥回未1+流勤資金建勤前之管槊牙務(wù)及垣金流量nCreaSeininventoriesofPrOPertieS物業(yè)存貨之減少（增加）nCreaSeinOtherinventories其它存貨之減少（增加）nCreaSeintradeandotherreceivables應(yīng)收貿(mào)易及其它款項(xiàng)之增加nCreaSeininVeStmentsheldfortrading持有作買賣之投資的減少（增加）nCreaSeintradeandotherPayab1eS應(yīng)付貿(mào)易及其它賬款之增加（減少）nCreaSeinsa1esdepositsreceived

11、銷售定金之增加（減少）CaShgeneratedfromOPeratiOn幺監(jiān)管槊牙務(wù)崖生之垣金DiVidendreceived已收股息TaXPaid-incometax已付所得稅TaXPaid-landva1ueaddedtax已付土地增值稅RefUndOftax所得稅退回NetCaShinflowgeneratedfromOPeratiOn幺監(jiān)管槊牙務(wù)之垣金流量浮客直投資業(yè)務(wù)nterestreceived利息收入PUrChaSeofproperty,p1antandequipment購置物業(yè)，廠房及設(shè)備PrOCeedSfromdisposa1ofproperty,p1antandequip

12、ment出售物業(yè)，廠房及設(shè)備之收附屬公司收購ACqUiSitiOnOfadditiOna1interestinSUb增持予附屬公司之權(quán)益NetCaShfromdisposa1ofaSUbSidiary出售一間附屬公司之凈現(xiàn)金收入CaShreceivedOndisposa1ofaJCE出售一間共同控制公司之實(shí)收現(xiàn)金DiVidendreceivedfromaJCE收到一間共同控制公司的股息RePaymentfromre1atedcompanies來自關(guān)聯(lián)公司的（預(yù)付款）還款A(yù)dVancestoJCE向共同控制公司支付的預(yù)付款CaPita1ContributiOnStoJCE向共同控制公司出資Net

13、CaShfrominVeStingactivities源自投資之現(xiàn)金凈值Financingactivities融資渠矜CaPita1contributionfromminOrityshareholders小股東投入資本DeCreaSeinamountsduetore1atedcompanies應(yīng)付關(guān)聯(lián)公司款額之減少nCreaSeinamountsduetoshareholders應(yīng)付股東款項(xiàng)之增加nCreaSeinamountsduetoJCE應(yīng)付共同控制公司款項(xiàng)之增加（減少）NeWbank1oansraised新籌集銀行貸款RePaymentofbankloans償還銀行貸款RePaymentofotherborrowngs償還其它借款nterestPaid已付股息DiVidendPaid已付利息NetCaShfromfinancingactivities融資渠牙務(wù)小計(jì)Netincrease/(decrease)inCaSh&CaShequivalent現(xiàn)金及等同垣金項(xiàng)目之燮勤Netincrease/(decreas