1、吧銀行資產(chǎn)負(fù)債表骯中英文對照巴 把1 資產(chǎn) as扮sets 俺11 12 氨流動(dòng)資產(chǎn) cu盎rrent a藹ssets 敗111 現(xiàn)金及八約當(dāng)現(xiàn)金 ca鞍sh and 芭cash eq絆uivalen瓣ts 背1111 庫存哀現(xiàn)金 cash跋 on han昂d 柏1112 零用瓣金/周轉(zhuǎn)金 p熬etty ca翱sh/revo礙lving f癌unds 藹1113 銀行啊存款 cash唉 in ban壩ks 癌1116 在途岸現(xiàn)金 cash熬 in tra半nsit 傲1117 約當(dāng)稗現(xiàn)金 ca扮s背h equiv般alents 礙1118 其它按現(xiàn)金及 約當(dāng)現(xiàn)疤金 other爸 cash a埃

2、nd cash矮 equiva頒lents 板112 短期投凹資 short拜-term i胺nvestme伴nt 瓣1121 短期愛投資 -股票 笆short-t按erm inv叭estment絆s - sto把ck 敖1122 短期白投資 -短期票巴券 short案-term i皚nvestme昂nts - s挨hort-te絆rm note隘s and b跋ills 般1123 短期扒投資 -政府債哀券 short頒-term i安nvestme愛nts - g疤ov板e(cuò)八rnment 敖bonds 稗1124 短期襖投資 -受益憑盎證 short按-term i霸nvestme骯nts

3、 - b敖enefici斑ary cer拜tificat藹es 哀1125 短期版投資 -公司債安 short-隘term in辦vestmen扳ts - co骯rporate頒 bonds 伴1128 短期疤投資 -其它 捌short-t白erm inv暗estment跋s - oth柏er 把1129 備抵襖短期投資跌價(jià)損搬失 allow班ance fo昂r reduc挨tion of愛 short-壩term in敗vestmen懊t to ma昂r扒k安et 辦113 應(yīng)收票頒據(jù) notes罷 receiv佰able 挨1131 應(yīng)收吧票據(jù) note伴s recei礙vable 稗11

4、32 應(yīng)收盎票據(jù)貼現(xiàn) di辦scounte敖d notes拌 receiv柏able 哀1137 應(yīng)收懊票據(jù) -關(guān)系人俺 notes 案receiva懊ble - r跋elated 拌parties熬 矮1138 其它霸應(yīng)收票據(jù) ot扮her not伴es rece愛ivable 笆1139 備抵案呆帳 應(yīng)收票擺據(jù) allow埃ance fo盎r uncol岸lec- ti搬ble acc熬ounts- 艾notes r吧eceiv暗a爸ble 拔114 應(yīng)收帳笆款 accou板nts rec埃eivable巴 班1141 應(yīng)收板帳款 acco傲unts re扒ceivabl辦e 罷1142

5、應(yīng)收隘分期帳款 in礙stallme吧nt acco熬unts re擺ceivabl艾e 鞍1147 應(yīng)收斑帳款 -關(guān)系人般 accoun稗ts rece叭ivable 哎- relat瓣ed part叭ies 氨1149 備抵佰呆帳 應(yīng)收帳拌款 allow案ance fo愛r uncol盎lec- ti懊ble acc唉ounts -矮 accoun背ts rece拜ivable 按118 其它應(yīng)傲收款 ot辦h跋er rece疤ivables巴 皚1181 應(yīng)收霸出售遠(yuǎn)匯款 f頒orward 稗exchang稗e contr癌act rec板e(cuò)ivable暗 絆1182 應(yīng)收搬遠(yuǎn)匯款 -外

6、幣盎 forwar哀d excha隘nge con稗tract r埃eceivab俺le - fo班reign c八urrenci爸es 稗1183 買賣芭遠(yuǎn)匯折價(jià) di懊scount 邦on forw捌ard ex-奧change 凹contrac凹t 壩1184 應(yīng)收絆收益 earn伴ed reve癌nue rec把eivable辦 艾1185 應(yīng)收邦退稅款 inc傲ome tax爸 ref絆u吧nd rece暗ivable 絆1187 其它版應(yīng)收款 - 關(guān)哎系人 othe敖r recei班vables 拜- relat絆ed part捌ies 唉1188 其它背應(yīng)收款 - 其拜它 oth

7、er安 receiv捌ables -阿 other 把1189 備抵巴呆帳 - 其它捌應(yīng)收款 all柏owance 唉for unc昂ollec- 凹tible a矮ccounts襖 - othe扳r recei扮vables 暗121122稗 存貨 inv跋entorie般s 扳1211 商品扳存貨 merc伴handise襖 invent安ory 翱1212 寄銷耙商罷品 罷consign熬ed good板s 矮1213 在途瓣商品 good搬s in tr拔ansit 唉1219 備抵疤存貨跌價(jià)損失 巴allowan白ce for 敖reducti拔on of i絆nventor艾y t

8、o ma版rket 扒1221 制成稗品 finis唉hed goo罷ds 柏1222 寄銷癌制成品 con芭signed 笆finishe隘d goods鞍 案1223 副產(chǎn)哀品 by-pr斑oducts 笆1224 在制鞍品 work 愛in proc半ess 凹1225 委外稗加工 work暗 in pro佰cess - 絆outsour吧ce佰d愛 阿1226 原料板 raw ma芭terials爸 罷1227 物料拔 suppli奧es 芭1228 在途扮原物料 mat皚erials 敗and sup礙plies i頒n trans頒it 氨1229 備抵跋存貨跌價(jià)損失 哎allow

9、an矮ce for 癌reducti捌on of i伴nventor皚y to ma捌rket 吧125 預(yù)付費(fèi)般用 prepa翱id expe班nses 瓣1251 預(yù)付癌薪資 prep挨aid pay扳roll 吧1252 預(yù)付艾租金 prep背aid ren班ts 矮1253 預(yù)付矮保險(xiǎn)費(fèi) pre白paid in澳sura霸n百ce 傲1254 用品稗盤存 offi懊ce supp安lies 傲1255 預(yù)付暗所得稅 pre柏paid in壩come ta皚x 胺1258 其它壩預(yù)付費(fèi)用 ot礙her pre暗paid ex挨penses 哎126 預(yù)付款暗項(xiàng) prepa皚yments

10、班1261 預(yù)付扳貨款 prep哎ayment 拔for pur耙chases 佰1268 其它皚預(yù)付款項(xiàng) ot辦her pre俺payment敗s 絆128129斑 其它流動(dòng)資產(chǎn)捌 other 澳current敗 assets辦 氨1281 進(jìn)項(xiàng)胺稅額 VAT 襖paid ( 奧or inpu艾t t扳a背x) 敖1282 留抵壩稅額 exce爸ss VAT 哎paid (o壩r overp拔aid VAT搬) 跋1283 暫付芭款 tempo奧rary pa板yments 白1284 代付奧款 payme骯nt on b哀ehalf o癌f other搬s 敗1285 員工扮借支 adva

11、背nces to澳 employ疤ees 鞍1286 存出芭保證金 ref拔undable辦 deposi叭ts 熬1287 受限凹制存款 cer罷tificat扳e of de半posit-r澳estrict壩ed 佰1291 遞延骯所得稅資產(chǎn) d巴eferred柏 income愛 暗tax ass俺ets 扮1292 遞延白兌換損失 de霸ferred 頒foreign案 exchan笆ge loss版es 唉1293 業(yè)主骯(股東)往來 胺owners(半stockho版lders) 芭current傲 accoun白t 擺1294 同業(yè)澳往來 curr氨ent acc扒ount wi爸

12、th othe唉rs 般1298 其它擺流動(dòng)資產(chǎn)-其它捌 other 瓣current耙 assets捌 - othe傲r 阿13 基金及長暗期投資 fun艾ds and 邦long-te邦rm inve暗stments挨 鞍131 基金 安funds 扒131挨1 償債基金 半redempt骯ion fun稗d (or s伴inking 癌fund) 扒1312 改良隘及擴(kuò)充基金 f愛und for唉 improv哎ement a百nd expa半nsion 芭1313 意外阿損失準(zhǔn)備基金 板conting凹ency fu氨nd 愛1314 退休瓣基金 pens罷ion fun挨d 礙131

13、8 其它霸基金 othe挨r funds絆 胺132 長期投埃資 long-班term in拌vestmen捌ts 艾1321 長期懊股權(quán)投資 lo巴ng-term拔 equity版 invest般ments 霸1322 長期奧債券投資 氨l白o(hù)ng-ter背m bond 敖investm稗ents 按1323 長期岸不動(dòng)產(chǎn)投資 l壩ong-ter稗m real 拜estate 頒in-vest罷ments 案1324 人壽暗保險(xiǎn)現(xiàn)金解約價(jià)班值 cash 佰surrend隘er valu笆e of li隘fe insu疤rance 稗1328 其它阿長期投資 ot拌her lon挨g-term

14、 啊investm扮ents 翱1329 備抵骯長期投資跌價(jià)損敗失 allow百ance fo邦r exces哎s of co癌st over俺 market百 value 伴of long霸-term i伴nvest骯m盎ents 佰14 15 稗固定資產(chǎn) pr笆operty 暗, plant柏, and e翱quipmen斑t 凹141 土地 罷land 搬1411 土地翱 land 案1418 土地壩-重估增值 l邦and - r芭evaluat捌ion inc版rements耙 疤142 土地改昂良物 land板 improv襖ements 啊1421 土地疤改良物 lan百d imp

15、ro藹vements頒 吧1428 土地吧改良物 -重估版增值 land扒 improv背ements 芭- reval疤uation 藹increme澳nts 胺1429 累積般折舊 -土地笆改良絆物 accum爸ulated 挨depreci俺ation -翱 land i稗mprovem骯ents 壩143 房屋及敗建物 buil般dings 傲1431 房屋盎及建物 bui唉ldings 絆1438 房屋疤及建物 -重估拔增值 buil八dings -俺revalua哎tion in澳crement凹s 啊1439 累積矮折舊 -房屋及搬建物 accu瓣mulated斑 deprec八

16、iation 案- build稗ings 礙144146伴 機(jī)(器)具及頒設(shè)備 mach爸inery a辦nd equi絆pment 昂1441 機(jī)(跋器)具 mac壩h扳inery 挨1448 機(jī)(氨器)具 -重估哎增值 mach班inery -按 revalu百ation i奧ncremen胺ts 傲1449 累積俺折舊 -機(jī)(器擺)具 accu絆mulated岸 deprec搬iation 挨- machi壩nery 愛151 租賃資艾產(chǎn) lease敗d asset芭s 扳1511 租賃礙資產(chǎn) leas阿ed asse靶ts 霸1519 累積傲折舊 -租賃資耙產(chǎn) accum鞍ulated

17、 叭depreci扒ation -翱 leased爸 assets斑 扒152 租賃權(quán)笆益改良 lea暗sehold 藹improve胺ments氨 皚1521 租賃隘權(quán)益改良 le版asehold跋 improv捌ements 奧1529 累積叭折舊- 租賃權(quán)唉益改良 acc柏umulate吧d depre耙ciation半 - leas邦ehold i柏mprovem隘ents 奧156 未完工澳程及預(yù)付購置設(shè)疤備款 cons擺tructio罷n in pr藹ogress 芭and pre版payment岸s for e岸quipmen擺t 癌1561 未完懊工程 cons敗tructio

18、耙n in pr傲ogress 百1562 預(yù)付跋購置設(shè)備款 p爸repayme暗nt for 瓣equipme礙nt 扒1背58 雜項(xiàng)固定頒資產(chǎn) misc懊ellaneo白u(yù)s prop皚erty, p霸lant, a唉nd equi扳pment 敖1581 雜項(xiàng)唉固定資產(chǎn) mi熬scellan頒eous pr阿operty,扒 plant,俺 and eq伴uipment疤 班1588 雜項(xiàng)拜固定資產(chǎn)-重估敖增值 misc吧ellaneo叭us prop俺erty, p哀lant, a稗nd equi罷pment -擺 revalu盎ation i頒ncremen班ts 扒1589 累積板

19、折舊- 雜項(xiàng)固辦定資產(chǎn) acc巴umulate板d depre俺ciation懊 - misc敖ellan俺e氨ous pro懊perty, 啊plant, 扳and equ搬ipment 暗16 遞耗資產(chǎn)奧 deplet岸able as翱sets 版161 遞耗資拌產(chǎn) deple板table a稗ssets 襖1611 天然皚資源 natu翱ral res擺ources 皚1618 天然佰資源 -重估增擺值 natur耙al reso凹urces -半revalua芭tion in阿crement板s 邦1619 累積拔折耗 -天然資瓣源 accum柏ulated 矮depleti霸on -

20、 na拔tural r扒esource襖s 辦17 無形資產(chǎn)白 intang胺ibl斑e稗 assets拜 拔171 商標(biāo)權(quán)暗 tradem哀arks 半1711 商標(biāo)拌權(quán) trade扮marks 凹172 專利權(quán)耙 patent皚s 凹1721 專利熬權(quán) paten班ts 笆173 特許權(quán)胺 franch絆ise 矮1731 特許俺權(quán) franc瓣hise 斑174 著作權(quán)背 copyri襖ght 壩1741 著作把權(quán) copyr頒ight 敗175 計(jì)算機(jī)案軟件 comp邦uter so礙ftware 盎1751 計(jì)算拔機(jī)軟件 com靶puter s昂oftware把 cost 哀176

21、商譽(yù) 板goodwil叭l 艾1761 商譽(yù)般 goo扳d哎will 般177 開辦費(fèi)俺 organi頒zation 案costs 胺1771 開辦辦費(fèi) organ凹ization拜 costs 扮178 其它無罷形資產(chǎn) oth疤er inta般ngibles澳 擺1781 遞延瓣退休金成本 d霸eferred安 pensio愛n costs白 阿1782 租賃啊權(quán)益改良 le凹asehold霸 improv瓣ements 版1788 其它澳無形資產(chǎn)-其它奧 other 捌intangi阿ble ass斑ets - o氨ther 按18 其它資產(chǎn)胺 other 襖assets 版181 遞延資

22、稗產(chǎn) defer耙red a瓣s柏sets 稗1811 債券稗發(fā)行成本 de案ferred 阿bond is阿suance 搬costs 壩1812 長期昂預(yù)付租金 lo壩ng-term白 prepai瓣d rent 半1813 長期叭預(yù)付保險(xiǎn)費(fèi) l伴ong-ter皚m prepa藹id insu懊rance 扒1814 遞延盎所得稅資產(chǎn) d邦eferred耙 income氨 tax as頒sets 熬1815 預(yù)付艾退休金 pre絆paid pe啊nsion c頒ost 板1818 其它跋遞延資產(chǎn) ot按her def背erred a壩ssets 耙182 閑置資拌產(chǎn) idle 伴asset

23、s哎 岸1821 閑置俺資產(chǎn) idle俺 assets挨 敗184 長期應(yīng)敗收票據(jù)及款項(xiàng)與熬催收帳款 lo案ng-term敗 notes 啊, accou斑nts and艾 overdu翱e recei皚vables 八1841 長期捌應(yīng)收票據(jù) lo扮ng-term艾 notes 傲receiva唉ble 哎1842 長期疤應(yīng)收帳款 lo耙ng-term搬 accoun案ts rece礙ivable 唉1843 催收巴帳款 over挨due rec哀eivable壩s 啊1847 長期般應(yīng)收票據(jù)及款項(xiàng)氨與催收帳款-關(guān)背系人 long唉-term n凹o(jì)tes, a半ccou扮n敖ts and

24、絆overdue耙 receiv扮ables- 板related阿 partie愛s 礙1848 其它擺長期應(yīng)收款項(xiàng) 隘other l愛ong-ter按m recei版vables 頒1849 備抵版呆帳-長期應(yīng)收敖票據(jù)及款項(xiàng)與催藹收帳款 all白o(hù)wance 澳for unc佰ollecti唉ble acc佰ounts -埃 long-t百erm not靶es, acc傲ounts a敗nd over捌due rec熬eivable懊s 笆185 出租資啊產(chǎn) asset斑s lease懊d to ot澳hers 隘1851 出租疤資產(chǎn) asse斑ts l靶e案ased to皚 others隘

25、 熬1858 出租氨資產(chǎn) -重估增艾值 asset襖s lease壩d to ot擺hers - 拌increme般ntal va板lue fro拌m reval襖uation 背1859 累積霸折舊 -出租資擺產(chǎn) accum笆ulated 疤depreci盎ation -胺 assets氨 leased頒 to oth壩ers 艾186 存出保半證金 refu佰ndable 擺deposit翱 搬1861 存出芭保證金 ref熬undable隘 deposi伴ts 礙188 雜項(xiàng)資凹產(chǎn) misce般llaneou愛s asset搬s 百1881 受限扒制存款 cer百tificat翱e of

26、 de稗posit -把 restri板cted 敗1888 雜項(xiàng)拌資產(chǎn) -其它 昂miscell艾aneous 艾assets 唉- other俺 唉2 負(fù)債 li唉abiliti佰es 矮21 22 愛流動(dòng)負(fù)債 cu啊rrent l隘iabilit扮ies 白211 短期借阿款 short芭-term b搬orrowin拜gs(debt扮) 阿2111 銀行捌透支 bank疤 overdr翱aft 芭2112 銀行藹借款 bank頒 loan 罷2114 短期扒借款 -業(yè)主 爸short-t吧erm bor瓣r盎owings 敗- owner半s 敗2115 短期百借款 -員工 耙shor

27、t-t岸erm bor跋rowings啊 - empl斑oyees 阿2117 短期百借款 -關(guān)系人佰 short-背term bo盎rrowing罷s- rela岸ted par敗ties 爸2118 短期笆借款 -其它 般short-t埃erm bor芭rowings暗 - othe巴r 擺212 應(yīng)付短骯期票券 sho班rt-term案 notes 斑and bil芭ls paya矮ble 癌2121 應(yīng)付芭商業(yè)本票 co爸mmercia盎l paper爸 payabl辦e 絆2122襖 銀行承兌匯票隘 bank a俺cceptan拜ce 俺2128 其它擺應(yīng)付短期票券 矮other s

28、笆hort-te敖rm note鞍s and b斑ills pa壩yable 板2129 應(yīng)付藹短期票券折價(jià) 艾discoun壩t on sh壩ort-ter挨m notes爸 and bi拜lls pay佰able 伴213 應(yīng)付票盎據(jù) notes扒 payabl藹e 邦2131 應(yīng)付骯票據(jù) note阿s payab懊le 唉2137 應(yīng)付盎票據(jù) -關(guān)系人按 notes 靶payable岸 - rela骯ted par背ties 半2138 其它稗應(yīng)付票據(jù) ot捌he擺r氨 notes 哎payable唉 拔214 應(yīng)付帳巴款 accou巴nts pay罷 able 白2141 應(yīng)付耙?guī)た?

29、acco胺unts pa絆yable 哎2147 應(yīng)付唉帳款 -關(guān)系人白 accoun藹ts paya扮ble - r背elated 昂parties挨 笆216 應(yīng)付所熬得稅 inco版me taxe拜s payab氨le 奧2161 應(yīng)付扒所得稅 inc耙ome tax芭 payabl搬e 懊217 應(yīng)付費(fèi)跋用 accru邦ed expe靶nses 愛2171 應(yīng)付皚薪工 accr壩ued pay傲roll 凹2172 應(yīng)付埃租金 accr哎u板e(cuò)凹d rent 拜payable扳 敖2173 應(yīng)付把利息 accr半ued int岸erest p骯ayable 背2174 應(yīng)付背營業(yè)稅 a

30、cc背rued VA翱T payab氨le 半2175 應(yīng)付皚稅捐 -其它 般accrued奧 taxes 襖payable靶- other絆 伴2178 其它靶應(yīng)付費(fèi)用 ot癌her acc霸rued ex爸penses 八payable哀 案218219板 其它應(yīng)付款 半other p班ayables敖 疤2181 應(yīng)付安購入遠(yuǎn)匯款 f阿orward 頒exchang百e contr凹act pay百able 白2182 埃應(yīng)付懊遠(yuǎn)匯款 -外幣懊 forwar靶d excha邦nge con安tract p安ayable 矮- forei啊gn curr笆encies 敖2183 買賣吧遠(yuǎn)

31、匯溢價(jià) pr稗emium o傲n forwa罷rd exch邦ange co敗ntract 吧2184 應(yīng)付岸土地房屋款 p疤ayables暗 on lan阿d and b罷uilding氨 purcha柏sed 敗2185 應(yīng)付暗設(shè)備款 Pay霸ables o岸n equip白ment 昂2187 其它辦應(yīng)付款 -關(guān)系瓣人 other拔 payabl案es - re鞍l(fā)ated p翱arties 扒21礙91 應(yīng)付股利叭 divide罷nd paya澳ble 版2192 應(yīng)付鞍紅利 bonu藹s payab昂le 叭2193 應(yīng)付版董監(jiān)事酬勞 c阿ompensa昂tion pa扒yable

32、t鞍o direc巴tors an骯d super壩visors 昂2198 其它胺應(yīng)付款 -其它百 other 辦payable拔s - oth敗er 骯226 預(yù)收款胺項(xiàng)advanc隘e recei斑pts 伴2261 預(yù)收鞍貨款 sale扳s reven扒ue rece哀ived in白 advanc疤e 唉2262 預(yù)收懊收入 reve半nue rec八eived i吧n a柏d埃vance 哎2268 其它哀預(yù)收款 oth絆er adva哎nce rec壩eipts 佰227 一年或熬一營業(yè)周期內(nèi)到熬期長期負(fù)債 l愛ong-ter哀m liabi奧lities 隘-curren哎t

33、porti暗on 疤2271 一年鞍或一營業(yè)周期內(nèi)壩到期公司債 c搬orporat埃e bonds案 payabl熬e - cur隘rent po熬rtion 搬2272 一年辦或一營業(yè)周期內(nèi)熬到期長期借款 骯long-te胺rm loan巴s payab啊le - cu佰rrent p扳ortion 隘2273 一年搬或一營業(yè)周期內(nèi)澳到期長期應(yīng)付票骯據(jù)及款項(xiàng) 啊long-te暗rm note敖s and a按ccounts埃 payabl藹e due w柏ithin o敖ne year安 or one唉 operat版ing cyc矮le 版2277 一年拜或一營業(yè)周期內(nèi)白到期長期應(yīng)付票哎據(jù)

34、及款項(xiàng)-關(guān)系凹人 long-矮term no吧tes and澳 accoun奧ts paya耙bles to伴 relate按d parti矮es - cu笆rrent p霸ortion 啊2278 其它愛一年或一營業(yè)周爸期內(nèi)到期長期負(fù)搬債 other艾 long-t罷erm lia扒- bilit按ies - c敖urrent 藹portio哎n 胺228229笆 其它流動(dòng)負(fù)債疤 other 瓣current胺 liabil巴ities 百2281 銷項(xiàng)俺稅額 VAT 斑receive壩d(or ou翱tput ta隘x) 耙2283 暫收澳款 tempo叭rary re扮ceipts 盎2

35、284 代收唉款 recei凹pts und安er cust百ody 昂2285 估計(jì)氨售后服務(wù)/保固半負(fù)債 esti版mated w氨arranty扒 liabil捌ities 唉2291 遞延拌所得稅負(fù)債 d唉eferred澳 income柏 tax li叭abiliti笆es 骯2292 遞延版兌換利益 de哎f把erred f絆oreign 笆exchang艾e gain 佰2293 業(yè)主芭(股東)往來 襖owners 搬current哀 accoun矮t 癌2294 同業(yè)昂往來 curr靶ent acc懊ount wi埃th othe挨rs 頒2298 其它哀流動(dòng)負(fù)債-其它拔 oth

36、er 罷current百 liabil斑ities -哀 others罷 霸23 長期負(fù)債斑 long-t皚erm lia矮bilitie頒s 敗231 應(yīng)付公癌司債 corp案orate b懊onds pa邦yable 傲2311 應(yīng)付凹公司債 cor阿porate 隘bonds p案ayabl靶e 藹2319 應(yīng)付皚公司債溢(折)唉價(jià) premi扒um(disc胺ount) o芭n corpo捌rate bo捌nds pay翱able 班232 長期借敖款 long-邦term lo按ans pay辦able 邦2321 長期啊銀行借款 lo澳ng-term埃 loans 絆payable

37、埃 - bank骯 白2324 長期瓣借款 -業(yè)主 敗long-te骯rm loan捌s payab敗le - ow阿ners 隘2325 長期昂借款 -員工 翱long-te佰rm loan霸s payab伴le - em埃ployees背 佰2327 長期白借款 -關(guān)系人爸 long-t背erm loa哎ns paya熬ble - r巴elated 耙parties癌 礙2328 長期昂借款 -其它 巴long-te懊rm loan骯s payab半le - ot澳her 八233 長期應(yīng)礙付票據(jù)及款項(xiàng) 背long-te擺rm note敖s and a奧ccounts凹 payabl巴e

38、跋2331 長期挨應(yīng)付票據(jù) lo哀ng-term皚 notes 翱payable巴 凹2332 長期瓣應(yīng)付帳款 lo藹ng-term捌 accoun邦ts pay-按able 頒2333 長期擺應(yīng)付租賃負(fù)債 唉long-te凹rm capi背tal lea半se liab哀ilities芭 芭2337 長期辦應(yīng)付票據(jù)及款項(xiàng)辦 -關(guān)系人 L翱ong-ter哀m notes拜 and ac百counts 懊payable按 - rela耙ted par班ties 拌2338 其它爸長期應(yīng)付款項(xiàng) 搬other l埃ong-ter捌m payab癌les 邦234 估計(jì)應(yīng)耙付土地增值稅 昂accrue

39、d扳 liabil辦ities f鞍or land礙 value 霸increme跋nt tax 矮2341 估計(jì)瓣應(yīng)付土地增值稅擺 estima案ted acc暗rued la罷nd valu阿e incre懊mental 襖tax 扒pay-abl白e 阿235 應(yīng)計(jì)退板休金負(fù)債 ac叭crued p岸ension 熬liabili罷ties 暗2351 應(yīng)計(jì)懊退休金負(fù)債 a板ccrued 扳pension罷 liabil吧ities 霸238 其它長拔期負(fù)債 oth奧er long拜-term l皚iabilit暗ies 邦2388 其它靶長期負(fù)債-其它唉 other 佰long-te班

40、rm liab伴ilities斑 - othe頒r 般28 其它負(fù)債班 other 半liabili笆ties 俺281 遞延負(fù)八債 defer版red lia骯bilitie愛s 盎2811 遞延霸收入 def熬erred r安evenue 安2814 遞延暗所得稅負(fù)債 d癌eferred班 income罷 tax li昂abiliti半es 壩2818 其它白遞延負(fù)債 ot按her def按erred l凹iabilit艾ies 頒286 存入保氨證金 depo艾sits re版ceived 巴2861 存入扒保證金 gua版rantee 拌deposit氨 receiv耙ed 翱288

41、雜項(xiàng)負(fù)矮債 misce柏llaneou邦s liabi板lities 昂2888 雜項(xiàng)瓣負(fù)債 -其它 挨miscell疤aneous 頒liabili擺ties財(cái)務(wù)報(bào)表詞匯暗Turn捌over 營業(yè)拌額熬Other o搬peratin壩g incom啊e其他經(jīng)營收入八General礙 and ad巴ministr柏ative e隘xpenses般一般及行政開支熬Loss fr昂om oper佰ations經(jīng)奧營虧損佰Finance礙 costs融跋資成本斑Loss be敗fore ta澳xation除芭稅前虧損襖Taxatio搬n稅項(xiàng)扒Loss af傲ter tax般ation除稅矮后虧損昂M

42、inorit拜y inter鞍ests少數(shù)股柏東權(quán)益背Net los頒s for t辦he peri罷od期內(nèi)虧損凈絆額扳Loss pe案r share板 骯(HK cen埃t) Basi八c每股虧損（港襖仙）基本襖Non-cur霸rent as柏sets非流動(dòng)愛資產(chǎn)版Current絆 assets捌流動(dòng)資產(chǎn)百Current芭 liabil頒ities 流隘動(dòng)負(fù)債八Net cur爸rent li俺abiliti隘es 流動(dòng)負(fù)債芭凈額芭Total a氨ssets l襖ess cur敖rent li啊abiliti白es 總資產(chǎn)減懊流動(dòng)負(fù)債跋Non-cur笆rent li熬abiliti唉es非流

43、動(dòng)負(fù)債叭consoli扮dated p艾rofit a懊nd loss氨 accoun拜t 綜合損益帳擺c阿onsolid阿ated隘 balanc奧e sheet俺s 綜合資產(chǎn)負(fù)背債表爸Attribu扒table t辦o: Equi吧ty hold捌ers of 拔the par骯ent 背下列人仕應(yīng)占：百母公司股權(quán)持有拜人辦Loss at奧tributa半ble to 頒shareho把lders 股靶東應(yīng)占虧損辦Prepaid阿 lease 拔payment俺 預(yù)付租金藹Goodwil熬l 商譽(yù)傲Invento絆ries 存貨傲Trade a凹nd othe按r recei背vables

44、,隘 deposi絆ts and 扳prepaym昂ent哎應(yīng)收帳款及其他岸應(yīng)收款項(xiàng)、按金爸及預(yù)付款項(xiàng)搬L頒oans an扮d inter藹est rec辦eivable佰s 貸款及應(yīng)收搬利息笆Pledged般 bank d安eposit 哎已抵押銀行存款鞍Bank ba胺lances 巴and cas疤h 銀行結(jié)存及埃現(xiàn)金唉Segment背 result靶s 分類業(yè)績哎Unalloc把a(bǔ)ted ex鞍penses 敖不分類開支壩Realize芭d (loss稗) on in扒vestmen吧t in se藹curitie隘s瓣證券投資之變現(xiàn)隘（ 虧損）安At begi把nning o版f y

45、ear 跋年初斑Revalua拔tion de敗ficit c哎harged 疤t皚o profi矮t and l芭oss acc胺ount 傲於損益賬中扣除斑之重估減值佰At bala哎nce she柏et date耙 於結(jié)算日把Additio奧ns 添置拜Accumul白ated am氨ortisat頒ion 累計(jì)攤伴銷敖Net boo熬k value背 賬面凈值拔Raw mat跋erials 挨原料澳Work in靶 progre霸ss 在制品唉Finishe辦d goods罷 制成品矮Trade a班nd bill絆s recei頒vables 艾應(yīng)收賬款及應(yīng)收拌票據(jù)板Provisi皚

46、on for 昂doubtfu襖l debts捌 呆賬板撥備昂Cash an拜d bank 拌balance傲s 現(xiàn)金及銀行唉結(jié)存傲Time de埃posits 罷定期儲(chǔ)蓄佰Bank ov拜erdraft捌s, unse笆cured 銀八行透支、無抵押凹Trust r隘eceipt 伴loans, 愛unsecur捌ed 信托收據(jù)吧貸款、無抵押巴Current靶 portio艾n of ba壩nk loan爸s 銀行貸款之?dāng)《唐诓糠莅盤urchas盎e consi百deratio藹n 收購之對價(jià)壩 叭Issue o岸f new s罷hares 發(fā)敖行新股 八Surplus壩 in fai稗r(nóng)

47、value岸 of sha扮r爸es issu隘ed 發(fā)行股份絆之溢價(jià) 俺Fair va皚lue of 罷conside翱ration 八收購之公允價(jià)值隘Direct 凹costs r邦elating安 to the巴 acquis白ition s罷ettled 胺in cash暗有關(guān)收購之直接懊現(xiàn)金成本骯Total a疤cquisit爸ion cos氨ts 總收購成案本案Fair va八lue of 俺acquire扒d net a班ssets a礙nd inta昂ngible 唉assets伴購入之凈資產(chǎn)及埃無形資產(chǎn)之公允叭價(jià)值傲Surplus芭 on rev瓣aluatio拜n befo

48、r癌e矮 reclas癌sificat巴ion 哎重新分類前之重扳估盈余白Exchang艾e adjus霸tments 霸滙兌調(diào)整熬W(wǎng)ritten伴 back o八n dispo骯sals 因出瓣售而撥回板Written俺 back o氨f impai捌rment l盎oss on 俺disposa跋ls因出售而撥白回減值虧損背Freehol把d 永久業(yè)權(quán)按Demand 傲deposit案s and c笆urrent 隘deposit敖s 活期及往來敗賬戶存款扒Savings昂 deposi哎ts 儲(chǔ)蓄存款爸Time, c奧all and按 notice百 deposi岸t佰s 定期、即期敖及

49、短期通知存款藹Negativ熬e fair 背value o伴f deriv疤atives 癌衍生工具的負(fù)公阿允價(jià)值八Designa扮ted at 罷fair va拜lue thr昂ough pr盎ofit or盎 loss頒指定為通過損益唉以反映公允價(jià)值白Non-tra哀ding 非交奧易用途暗Certifi白cates o岸f Depos般it Issu藹ed 已發(fā)行存芭款證八Depreci哎ation a哀llowanc笆es in e昂xcess o半f relat啊ed depr奧eciatio氨n敗折舊免稅額超過氨有關(guān)折舊背Cash f敗low hed唉ge 現(xiàn)金流量哎對沖懊Non

50、-tra襖ding de捌bt secu皚rities 絆issued 鞍非交易性已發(fā)行哎債務(wù)證券巴Interes辦ts in j疤ointly 耙control般led ent版ities 於案共同控制實(shí)體的辦權(quán)益罷Derivat板ive ass般ets 衍生資愛產(chǎn)靶Financi白al asse班ts at f啊air val翱ue thro藹ugh pro半fit or 稗loss 昂按公平值列帳及昂於損益表處理之敖財(cái)務(wù)資產(chǎn)襖Bank ba柏lances 盎and cas凹h 銀行結(jié)余及斑現(xiàn)金捌Time ch稗arter頒 equiva氨lent ea隘rnings 版按期租合約對等瓣基

51、準(zhǔn)的收入伴Share o挨f profi邦ts less皚 losses八 of joi扮ntly co捌ntrolle哎d entit百ies傲應(yīng)占共同控制實(shí)隘體溢利減虧損胺Currenc辦y trans班l(xiāng)ation 半differe挨nces 匯兌絆差額案f叭air val皚ue loss邦es of c壩ash flo唉w hedge斑s 現(xiàn)金流量對斑沖的公平值虧損啊Net los班s recog霸nised d霸irectly胺 in equ耙ity 在權(quán)益疤直接確認(rèn)的凈虧般損翱Shares 叭i艾ssued u伴pon exe八rcise o昂f share襖 option捌s襖於

52、行使認(rèn)股權(quán)時(shí)岸發(fā)行的股份藹Shares 芭purchas罷ed by t熬rustee 瓣of the 靶LTIS 拌長期獎(jiǎng)勵(lì)計(jì)劃受伴托人購入的股份暗Shares 敗transfe凹rred to疤 employ白ees upo跋n grant絆ing of 絆restric佰ted sha般re awar百ds 於授出有唉限制股份獎(jiǎng)勵(lì)后奧轉(zhuǎn)予雇員的股份拔Shares 敖issued 白and tra胺nsferre壩d to em熬ployees奧 upon g捌ranting疤 o巴f restr辦icted s把hare aw八ards伴於授出有限制股巴份獎(jiǎng)勵(lì)后發(fā)行及扒轉(zhuǎn)予雇員的股份芭S

53、hares 昂transfe巴rred ba敖ck to t罷rustee 壩upon la案pse of 擺restric俺ted sha敗re awar熬ds 於有限制叭股份獎(jiǎng)勵(lì)失效后皚回?fù)苤潦芡腥说陌煞莅hare-b艾ased co吧mpensat挨ion 以股權(quán)辦支付的補(bǔ)償霸其他還有:cu伴rrent r皚atio 流動(dòng)傲比率=流動(dòng)資產(chǎn)昂/流動(dòng)負(fù)債稗quick r斑atio 速動(dòng)八比率=速動(dòng)資產(chǎn)扒/流動(dòng)負(fù)債扒debt ra愛tio 負(fù)債比捌率=負(fù)債阿總額/資產(chǎn)總額翱debt to般 equity芭 負(fù)債權(quán)益比率叭=帶息負(fù)債/（爸負(fù)債+所有者權(quán)襖益）扮dividen瓣d payou罷

54、t ratio版 股息支付率=案普通股股息/普吧通股凈收益盎net wor愛king ca挨pital營運(yùn)頒資金凈值=流動(dòng)藹資產(chǎn)-流動(dòng)負(fù)債吧gross m按argin 毛傲利率=（銷售收懊入已銷售商品般成本）/銷售收壩入澳operati安on marg版in營業(yè)利潤率頒=息稅前利潤（隘EBIT）/銷哀售收入霸profit 礙margin 板邊際利潤率=凈扒利潤/銷售收入礙 也叫retu岸rn on s辦ale矮return 氨on a叭ssets 資辦產(chǎn)報(bào)酬率佰return 澳on equi稗ty 權(quán)益報(bào)酬耙率扒asset t耙urnover八 資產(chǎn)周轉(zhuǎn)率=阿銷售收入/資產(chǎn)愛平均余額壩EPS=

55、 ea翱rning p澳er shar把e 每股收益礙P/E=pri哀ce/earn擺ing 市盈率邦ROE = R岸eturn o傲n Asset礙s 資產(chǎn)報(bào)酬率拜ROAE = 襖Return 伴on Asse頒ts Empl案oyed 占用叭資產(chǎn)報(bào)酬率般ROCE = 安return 襖on capi柏tal emp按loyed 占襖用資本報(bào)酬率斑ROC = r壩eturn o班n capit柏al 資本懊報(bào)酬率按IRR = i骯nternal礙 return伴 rate內(nèi)部拜報(bào)酬率法笆DCF = d扮iscount吧 cash f般low貼現(xiàn)現(xiàn)金佰流量法扒NPV = n背et pres斑e

56、nt val敗ue 凈現(xiàn)值笆CFROI =伴 cash f昂low ret壩urn on 安investm安ent 投資現(xiàn)八金流回報(bào)哀EBIT = 瓣earning胺 before耙 intere襖st & ta凹x息稅前收入瓣Net deb半t/total靶 assets翱 有息負(fù)債率襖有息負(fù)債是指扣敖除應(yīng)付工資福利澳費(fèi)等無利息負(fù)擔(dān)瓣后的債務(wù)吧Net Gea傲ring= N阿et巴 Debt /按 Equity罷 杠桿作用, 藹有息負(fù)債與所有叭者權(quán)益的比率唉有時(shí)候負(fù)債權(quán)益氨比是用長期負(fù)債把與普通股權(quán)益相爸比的Depre伴ciation柏 and am芭ortizat壩ion 折舊和按攤削吧折舊費(fèi)還有個(gè)說奧法叫commi岸tted ca百pa