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5、ccrual凹s預(yù)提凹Total e疤quity a頒nd liab跋ilities吧 權(quán)益與負(fù)債總頒額邦Net cur白rent li扒abiliti霸es凈流動負(fù)債版Total a跋ssets l般ess cur扳rent li叭abiliti昂es減流動負(fù)債愛后的總資產(chǎn)半Cash fl耙ow from阿 operat傲ing act半ivities唉經(jīng)營現(xiàn)金流邦Cash fl奧ows fro埃m inves熬ting ac吧tivitie哀s 投資現(xiàn)金流傲Cash fl哀ows fro擺m finan半cing ac盎tivitie爸s 融資現(xiàn)金流伴Receiva叭bles應(yīng)付款背項(xiàng)芭P

6、ayable昂s應(yīng)付款項(xiàng)頒Cash an頒d cash 稗equival爸ents現(xiàn)金與背現(xiàn)金等價物伴Bank ba翱lance銀行搬結(jié)余版Causewa藹y Bay銅鑼昂灣傲The ult拌imate h擺olding 爸company埃 最終控股公司捌In unit凹s of HK跋 dollar絆s以港元為記帳隘本位扳Account八ing pol暗icy會計(jì)政策盎Hong Ko板ng Fina吧ncial R安eportin壩g Stand熬ards香港財(cái)懊務(wù)報(bào)告準(zhǔn)則叭Histori敖cal cos八t conve敗ntion歷史皚成本法邦Fair va疤lue公平值盎Consoli阿

7、dated a背nd sepa疤rate fi凹nancial把 statem罷ent合并與個傲別財(cái)務(wù)報(bào)表靶Carryin芭g amoun巴t帳面值昂Leaseho案ld impr半ovement叭s租賃改良物扳On a st頒raight-靶l(wèi)ine ba半sis直線法敗Propert安y, plan昂t and e瓣quipmen翱t地產(chǎn)，廠房與敖設(shè)備安Impairm佰ent of 背assets資扳產(chǎn)損壞吧Operati隘ng leas俺e經(jīng)營租賃凹Intangi拜ble ass胺ets隱形資產(chǎn)哀Subsidi斑aries附屬埃公司懊Transla捌tion of啊 foreig疤n c

8、urre鞍ncy外幣業(yè)務(wù)懊Employe把e benef啊its員工福利靶Bonus p隘lan獎金計(jì)劃叭Credit 鞍risk信貸風(fēng)挨險瓣Turnove盎r營業(yè)額昂Expense骯s by na把ture根據(jù)類皚型分類的開支斑Operati跋ng leas稗e運(yùn)營租金皚Depreci爸ation o絆f fixed斑 assets扮固定資產(chǎn)折舊愛Tax exp昂ense稅務(wù)開扮支藹Net boo背k value阿凈賬面價值拌Unliste八d share岸s未上市股票唉Directo八rs emo半lument董埃事的薪水隘Allowan辦ces津貼啊commitm般ents承付爸unse

9、cur班ed 無擔(dān)保骯no fixe哀d repay傲ment te爸rms無固定歸罷還期限傲effecti哀ve rate搬實(shí)際利率半princip絆al敗 哀taxatio哀n rate主矮稅率捌liabili斑ty meth絆od負(fù)債法瓣EXISTEN頒CIAS：庫存癌、存貨、存量拔EMISION愛 OBLIGA稗CI&Oacu耙te;N Y 熬OTROS V阿ALORES 吧NEGOCIA爸BLES：債券般及其它可轉(zhuǎn)讓有懊價證券發(fā)行捌PRIMA D般E EMISI岸Ó頒;N：發(fā)行溢價傲、股本溢價阿RVAS EN班 SOC CO熬NS POR 絆INTEGRA絆C GLOBA

10、胺L O PRO岸P：全球一體化鞍或財(cái)產(chǎn)持有人特艾許公司儲備（這班個詞組里縮寫太愛多，我也猜不太艾出具體什么意思百，RVAS也可懊能是“準(zhǔn)備金”靶的意思，SOC骯 CONS我這疤里暫且理解為“澳特許公司”）吧RESULTA柏DO SOCI八EDAD DO盎MINANTE隘：控股公司損益扳CUENTA 哎DE RESU板LTADOS：拜損益帳目氨CUENTA 皚DE EXPL扮OTACI&O八acute;N板：出口帳目奧Trabajo絆s del g絆rupo pa澳ra el i壩nmovili扒zado：固定骯資產(chǎn)小組性工作耙Subvenc胺iones e柏n capit藹al tran班s

11、ferida氨s a res哀ultados熬：對轉(zhuǎn)移到損益澳的所有人權(quán)益的哎補(bǔ)貼笆VARIACI熬Ó翱;N EXIS艾TENCIAS岸 PRODUC熬TOS TER背MINADOS按 O EN C阿URSO：庫存澳成品或半成品變岸動拌APROVIS巴IONAMIE拌NTOS：供給暗INTERES靶ES MINO熬RITARIO俺S：少數(shù)人（少哀數(shù)派）的利益扮Factori罷ng / Ti般tulizac伴in：Fac扳toring是霸英語，應(yīng)該是貸邦款保收, 應(yīng)收拌帳款讓售的意思昂。Tituli奧zacin這頒個詞我沒有接觸吧過，應(yīng)該是命名艾的意思。爸Dotaci拜n al fo

12、背ndo de 艾reversi艾n：對歸還資按金的捐贈霸RESULTA哎DO PUES板TA EN E癌QUIVALE捌NCIA：等價襖損益艾RTDO. N岸ETO ENA暗JENACI&把Oacute;懊N ACTIV俺OS NO C哎ORRIENT跋ES：非流動資吧產(chǎn)出讓凈損益（藹因?yàn)橛玫氖荝T扳DORESU笆LTADO而不笆是BENEFI笆CO，所以是損襖益而不是收益）瓣這么專業(yè)的東西奧你應(yīng)該多懸賞才頒對嘛。 0 HYPERLINK /wenda/user?userid=02896640090265853478 o kouuna 佰kouuna佰 柏2009-2-岸23 23:1按2:

13、15 八61.51.9般1.* HYPERLINK /wenda/report?fid=040e5f59dec51170000463976d8b33a4&url=%2Fwenda%2Fthread%3Ftid%3D040e5f59dec51170 昂舉報(bào) 版代購代銷收入耙buy con扒signmen罷t incom叭e. 耙處置前虧損的企吧業(yè)補(bǔ)貼收入把disposa癌l of th皚e loss 叭before 拌income 岸subsidi皚es ente熬rprises昂. 斑非貨幣性交易收白益愛non-mon柏etary t絆ransact邦ion rec阿eipts. 扳用以前年度

14、含量板工資結(jié)余彌補(bǔ)利矮潤 八in the 班past ye拌ar with半 the ba阿lance o岸f wages拌 up its捌 profit霸s. 埃結(jié)轉(zhuǎn)的含量工資半包干結(jié)余懊the car氨ry-over按 balanc皚e of re八sponsib佰ility f氨or the 捌content唉 of wag耙es. 扳贏余公存補(bǔ)虧叭buyu su板rplus o搬f the p版ublic. 罷利潤歸還投資霸the ret敖urn of 笆investm霸ent pro懊fits. 癌單項(xiàng)留用的利潤柏individ板ual ret靶ained p礙rofits.頒 案以

15、后年度稅前利絆潤彌補(bǔ)的虧損邦annual 拌pre-tax瓣 profit版s after鞍 irrepa靶rable l巴oss. 般其他非經(jīng)常性損凹益盎other n吧on-recu罷rring g暗ains an絆d losse般s. 傲合并價差傲merger 哎spreads斑. 骯固定資產(chǎn)減值準(zhǔn)按備版fixed a熬ssets f拔or impa拌irment.艾待處理固定資產(chǎn)挨凈損失稗to be d皚ealt wi澳th a ne板t loss 按of fixe版d asset擺s. 挨長期待攤費(fèi)用 芭long-te按rm prep伴aid exp瓣enses. 靶其他應(yīng)繳款鞍ot

16、her c拌ontribu笆tions. 佰其他應(yīng)付款皚other p巴ayments跋. 礙一年內(nèi)到期的長扒期負(fù)債辦due wit挨hin one埃 year o癌f the l愛ong-ter柏m liabi阿lities.敖 愛遞延稅款貸項(xiàng)斑deferre矮d tax c氨redits.拜 敗外幣報(bào)表折算差版額唉foreign靶 curren俺cy tran般slation矮 differ昂ences s熬tatemen芭ts. 皚未處理資產(chǎn)損失拌untreat扒ed asse半t losse拌s板一、企業(yè)財(cái)務(wù)會板計(jì)報(bào)表封面 F翱INANCIA敗L REPOR版T COVER叭報(bào)表所屬期

17、案間之期末時間點(diǎn)柏 Period絆 Ended敗所屬月份 鞍Reporti霸ng Peri氨od唉報(bào)出日期 襖Submit 巴Date疤記賬本位幣罷幣種 Loca耙l Repor霸ting Cu笆rrency背審核人 V氨erifier伴填表人 P稗r(nóng)eparer伴二、資產(chǎn)負(fù)案債表 Bala胺nce She扳et鞍資產(chǎn) As壩sets癌流動資產(chǎn) 翱Current盎 Assets斑貨幣資金 半Bank an皚d Cash爸短期投資 敖Current伴 Invest搬ment巴一年內(nèi)到期癌委托貸款 En哎t敖rusted 拌loan re頒ceivabl柏e due w稗ithin o班ne ye

18、ar襖減：一年內(nèi)白到期委托貸款減挨值準(zhǔn)備 Les半s: Impa把irment 拜for Ent罷rusted 昂loan re絆ceivabl板e due w阿ithin o絆ne year澳減：短期投捌資跌價準(zhǔn)備 L壩ess: Im班pairmen骯t for c啊urrent 板investm熬ent敗短期投資凈邦額 Net b暗al of c擺urrent 柏investm胺ent阿應(yīng)收票據(jù) 瓣Notes r胺eceivab懊le凹應(yīng)收股利 隘Divid安end rec捌eivable奧應(yīng)收利息 芭Interes愛t recei罷vable愛應(yīng)收賬款 隘Account奧 receiv斑

19、able皚減：應(yīng)收賬八款壞賬準(zhǔn)備 L白ess: Ba拌d debt 奧provisi岸on for 罷Account版 receiv板able案應(yīng)收賬款凈暗額 Net b胺al of A霸ccount 跋receiva百ble俺其他應(yīng)收款巴 Other 邦receiva靶ble般減：其他應(yīng)鞍收款壞賬準(zhǔn)備 阿Less: B氨ad debt芭 provis拔ion for伴 Other 爸receiva扒ble癌其他應(yīng)收款岸凈額 Net 挨bal of 頒Other r熬eceivab頒le靶預(yù)付賬款 般Prepaym扳ent跋應(yīng)收補(bǔ)貼款笆 Subsid盎y recei百vable伴存貨 In襖v

20、entory版減：存貨跌襖價準(zhǔn)備 Les唉s: Prov笆ision f壩or Inve敗ntory鞍存貨凈額 安Net bal澳 of Inv頒entory百已完工尚未襖結(jié)算款 Amo哎unt due氨 from c骯ustomer半 for co叭ntract 柏work頒待攤費(fèi)用 百Deferre爸d Expen頒se百一年內(nèi)到期安的長期債權(quán)投資岸 Long-t啊erm deb澳t inves奧tment d愛ue with翱in one 八year辦一年內(nèi)到期班的應(yīng)收融資租賃辦款 Finan爸ce leas搬e recei搬vables 啊due wit胺hin one扮 year拔其

21、他流動資頒產(chǎn) Other耙 curren瓣t asset背s霸流動資產(chǎn)合翱計(jì) Total八 curren扮t asset把s百長期投資 擺Long-te搬rm inve半stment邦長期股權(quán)投拌資 Long-艾term eq皚uity in拌vestmen氨t捌委托貸款 啊Entrust愛ed loan般 receiv奧able翱長期債權(quán)投叭資 Long-半term de安bt inve班stment稗長期投資合爸計(jì) Total扮 for lo伴ng-term澳 invest熬ment岸減：長期股把權(quán)投資減值準(zhǔn)備耙 Less: 伴Impairm八ent for巴 long-t班erm equ

22、白ity inv安estment搬減：長期債挨權(quán)投資減值準(zhǔn)備八 Less: 擺Impairm拌ent for班 long-t巴erm deb愛t inves拌tment埃減：委托貸半款減值準(zhǔn)備 L襖ess: Pr稗ovision熬 for en耙trusted敗 loan r礙eceivab八le埃長期投資凈扳額 Net b拌al of l叭ong-ter岸m inves啊tment叭其中：合并懊價差 Incl盎ude: Go凹o(jì)dwill 襖(Negati爸ve good奧will)擺固定資產(chǎn) 巴Fixed a安ssets壩固定資產(chǎn)原拔值 Cost襖減：累計(jì)折般舊 Less:霸 Accumu

23、跋lated D艾eprecia霸tion笆固定資產(chǎn)凈敖值 Net b皚al版減：固定資靶產(chǎn)減值準(zhǔn)備 L愛ess: Im埃pairmen昂t for f跋ixed as阿sets背固定資產(chǎn)凈稗額 NBV o盎f fixed把 assets翱工程物資 柏Materia鞍l(fā) holds昂 for co俺nstruct熬ion of 笆fixed a盎ssets斑在建工程 拌Constru鞍ction i半n progr埃ess捌減：在建工搬程減值準(zhǔn)備 L癌ess: Im奧pairmen凹t for c澳onstruc斑tion in佰 progre艾ss般在建工程凈愛額 Net b骯al of c

24、哀onstruc哀tion in襖 progre吧ss案固定資產(chǎn)清拔理 Fixed半 assets安 to be 靶dispose把d of盎固定資產(chǎn)合敖計(jì) Total拜 fixed 藹assets白無形資產(chǎn)及扳其他資產(chǎn) Ot跋her ass昂ets & I柏ntangib白le asse霸ts班無形資產(chǎn) 奧Intangi扮ble ass笆ets邦減：無形資阿產(chǎn)減值準(zhǔn)備 L板ess: Im隘pairmen罷t for i伴ntangib岸le asse懊ts奧無形資產(chǎn)凈疤額 Net b八al of i版ntangib俺le asse艾ts般長期待攤費(fèi)安用 Long-辦term de絆ferre

25、d 盎expense瓣融資租賃艾未擔(dān)保余值 癌Finance傲 lease 稗 Ungua啊ranteed皚 residu阿al valu把es隘融資租賃埃應(yīng)收融資租賃敗款 Finan奧ce leas巴e Rec襖eivable巴s懊其他長期資襖產(chǎn) Other岸 non-cu骯rrent a盎ssets拌無形及其他礙長期資產(chǎn)合計(jì) 礙Total o稗ther as皚sets & 氨intangi斑ble ass癌ets擺遞延稅項(xiàng) 頒Deferre按d Tax斑遞延稅款借班項(xiàng) Defer挨red Tax骯 assets矮資產(chǎn)總計(jì) 暗Total a凹ssets傲負(fù)債及所有皚者(或股東)權(quán)百益 Lia

26、bi唉lity & 暗Equity斑流動負(fù)債 澳Current爸 liabil敗ity罷短期借款 背Short-t俺erm loa笆ns傲應(yīng)付票據(jù) 搬Notes p爸ayable伴應(yīng)付賬款 版Account俺s payab吧le暗已結(jié)算尚未背完工款罷預(yù)收賬款 百Advance爸 from c按ustomer辦s按應(yīng)付工資 半Payroll翱 payabl按e阿應(yīng)付福利費(fèi)愛 Welfar哀e payab般le熬應(yīng)付股利 阿Dividen百d payab昂le昂應(yīng)交稅金 奧Taxes p芭ayable按其他應(yīng)交款罷 Other 耙fees pa熬yable扒其他應(yīng)付款哎 Other 鞍payabl

27、e芭預(yù)提費(fèi)用 疤Accrued案 Expens耙e背預(yù)計(jì)負(fù)債 艾Provisi凹o(jì)n柏遞延收益 傲Deferre捌d Reven藹ue扒一年內(nèi)到期伴的長期負(fù)債 L襖ong-ter胺m liabi般lity du唉e withi奧n one y皚ear頒其他流動負(fù)叭債 Other柏 curren扒t liabi霸lity昂流動負(fù)債合扮計(jì) Total爸 curren扒t liabi奧lity把長期負(fù)債 吧Long-te奧rm liab拔ility白長期借款 霸Long-te敗rm loan拜s埃應(yīng)付債券 佰Bonds p熬ayable靶長期應(yīng)付款按 Long-t氨erm pay埃able笆專項(xiàng)應(yīng)付

28、款按 Grants背 & Subs敖idies r爸eceived襖其他長期負(fù)百債 Other盎 long-t暗erm lia凹bility埃長期負(fù)債合白計(jì) Total班 long-t瓣erm lia背bility癌遞延稅項(xiàng) 捌Deferre頒d Tax捌遞延稅款貸隘項(xiàng) Defer背red Tax扮 liabil斑ities跋負(fù)債合計(jì) 鞍Total l昂iabilit罷y耙少數(shù)股東權(quán)澳益 Minor隘ity int埃erests哎所有者權(quán)益隘(或股東權(quán)益)扮 Owners澳 Equit胺y絆實(shí)收資本(敖或股本) Pa奧id in c叭apital拜減;已歸還氨投資 Less班: Capit皚a

29、l rede骯mption巴實(shí)收資本(版或股本)凈額 盎Net bal背 of Pai頒d in ca扳pital把資本公積 凹Capital傲 Reserv伴es瓣盈余公積 盎Surplus扮 Reserv扒es拜其中：法定暗公益金 Inc艾lude: S俺tatutor拜y reser盎ves敖未確認(rèn)投資邦損失 Unre吧alised 拌investm捌ent los百ses岸未分配利潤翱 Retain扮ed prof跋its aft搬er appr佰opriati挨on案其中：本年白利潤 Incl靶ude: Pr凹o(jì)fits f叭or the 扮year岸外幣報(bào)表折癌算差額 Tra板ns

30、latio柏n reser扮ve叭所有者(或礙股東)權(quán)益合計(jì)愛 Total 白Equity挨負(fù)債及所有澳者(或股東)權(quán)疤益合計(jì) Tot半al Liab唉ility &氨 Equity埃 靶三、利潤及利潤隘分配表 Inc吧ome sta笆tement 敖and pro扒fit app半ropriat凹ion癌一、主營業(yè)擺務(wù)收入 Rev拜enue愛減：主營業(yè)邦務(wù)成本 Les懊s: Cost懊 of Sal把es敖主營業(yè)務(wù)稅頒金及附加 Sa疤les Tax鞍二、主營業(yè)班務(wù)利潤(虧損以搬“”填列) 壩Gross P熬rofit (般 - mean唉s loss)般加：其他業(yè)辦務(wù)收入 Add吧: Oth

31、er把 operat柏ing inc疤ome昂減：其他業(yè)癌務(wù)支出 Les傲s: Othe艾r opera般ting ex扳pense疤減：營業(yè)費(fèi)盎用 Selli岸ng & Di笆stribut熬ion exp稗ense百管理費(fèi)用 疤G&A exp拔ense笆財(cái)務(wù)費(fèi)用 挨Finance挨 expens唉e巴三、營業(yè)利罷潤(虧損以“骯”填列) Pr邦ofit fr氨om oper熬ation (隘 - mean皚s loss)拜加：投資收暗益(虧損以“邦”填列) Ad捌d: Inve絆stment 昂income跋補(bǔ)貼收入 斑Subsidy岸 Income安營業(yè)外收入哎 Non-op拔eratin

32、g胺 income哀減：營業(yè)外埃支出 Less拔: Non-o八peratin背g expen唉se巴四、利潤總霸額(虧損總額以扒“”填列) 扒Profit 按before 按Tax澳減：所得稅罷 Less: 頒Income 邦tax澳少數(shù)股東損皚益 Minor愛ity int壩erest稗加：未確認(rèn)唉投資損失 Ad胺d: Unre挨alised 傲investm澳ent los拜ses骯五、凈利潤背(凈虧損以“捌”填列) Ne稗t profi矮t ( - m敗eans lo骯ss)半加：年初未耙分配利潤 Ad般d: Reta隘ined pr阿ofits般其他轉(zhuǎn)入 昂Other t奧ransfer安-in癌六、可供分半配的利潤 Pr凹o(jì)fit av把a(bǔ)ilable伴 for di胺stribut奧ion( - 搬means l扒oss)骯減：提取法辦定盈余公積 L胺ess: Ap叭propria跋tion of耙 statut澳o