1、凹棄我去者，昨日百之日不可留奧亂我心者，今日扮之日多煩憂矮Directo般rs rep按ort 董事會凹報告書 哎For the捌 year e俺nded 31擺 Decemb邦er 2005笆 截至扒2005年12扳月31日岸止扳Financi頒al stat骯ement 財巴務(wù)報表凹Princip愛al acti鞍vity 主要昂業(yè)務(wù)爸Investm頒ent hol擺ding 投資懊控股方背Related背 party關(guān)邦聯(lián)方瓣Results奧 and ap皚propria擺tion業(yè)務(wù)及靶分派辦Income 捌stateme案nt收入報表愛Recomme扒nd the 哀payment霸

2、 of a d案ividend啊建議派發(fā)股息把Fixed a跋ssets 固埃定資產(chǎn)凹Share c鞍apital 熬股本襖Directo暗rs int稗erest 董拌事享有權(quán)益伴Managem唉ent con擺tracts 艾管理合約按Auditor伴 審計師扒Chairma般n 董事長案Auditor芭s repo邦rt審計師報告吧書挨Certifi埃ed publ擺ic acco百untant注瓣冊會計師巴Turnove岸r營業(yè)額懊General般 and ad班ministr辦ative e斑xpenses按日常與行政開支背Profit 俺before 敖income 扳tax稅前盈

3、利埃Income 澳tax exp巴ense所得稅俺費用氨Attribu岸table t白o 應(yīng)得部分捌Balance搬 sheet資哀產(chǎn)負債表壩Non-cur斑rent as案set非流動資按產(chǎn)矮Associa襖te聯(lián)營企業(yè)愛Deferre爸d incom藹e tax遞延爸所得稅八Current般 asset流凹動資產(chǎn)哀Due fro敗m relat八ed comp班anies關(guān)聯(lián)壩公司應(yīng)付款絆Due to 藹related搬 compan霸ies應(yīng)付關(guān)聯(lián)矮公司款澳Prepaid稗 design哀 fee 預(yù)付隘設(shè)計費芭Equity 板and lia霸bility權(quán)敖益與負債扒Accumul

4、拌ated de翱ficits累百計虧絀罷Current敗 liabil班ities流動耙負債癌Accrual八s預(yù)提爸Total e頒quity a襖nd liab拜ilities巴 權(quán)益與負債總胺額絆Net cur頒rent li絆abiliti藹es凈流動負債辦Total a扮ssets l柏ess cur凹rent li版abiliti霸es減流動負債隘后的總資產(chǎn)辦Cash fl哀ow from頒 operat拌ing act板ivities絆經(jīng)營現(xiàn)金流班Cash fl壩ows fro柏m inves芭ting ac爸tivitie邦s 投資現(xiàn)金流啊Cash fl按ows fro版m

5、finan頒cing ac扳tivitie礙s 融資現(xiàn)金流笆Receiva斑bles應(yīng)付款耙項擺Payable愛s應(yīng)付款項挨Cash an敖d cash 佰equival把ents現(xiàn)金與愛現(xiàn)金等價物矮Bank ba靶l(wèi)ance銀行頒結(jié)余襖Causewa霸y Bay銅鑼敗灣挨The ult吧imate h辦olding 敖company般 最終控股公司熬In unit隘s of HK襖 dollar案s以港元為記帳芭本位阿Account安ing pol柏icy會計政策佰Hong Ko矮ng Fina阿ncial R骯eportin鞍g Stand岸ards香港財骯務(wù)報告準則半Histori背ca

6、l cos靶t conve搬ntion歷史暗成本法百Fair va盎lue公平值背Consoli挨dated a背nd sepa伴rate fi柏nancial鞍 statem柏ent合并與個邦別財務(wù)報表啊Carryin版g amoun矮t帳面值敖Leaseho斑ld impr皚ovement拔s租賃改良物擺On a st拜raight-板line ba把sis直線法澳Propert辦y, plan礙t and e愛quipmen靶t地產(chǎn)，廠房與稗設(shè)備皚Impairm般ent of 芭assets資阿產(chǎn)損壞笆Operati般ng leas扒e經(jīng)營租賃鞍Intangi愛ble ass胺ets隱形

7、資產(chǎn)絆Subsidi阿aries附屬安公司扮Transla般tion of艾 foreig白n curre胺ncy外幣業(yè)務(wù)鞍Employe拌e benef絆its員工福利敖Bonus p艾lan獎金計劃襖Credit 阿risk信貸風(fēng)藹險霸Turnove佰r營業(yè)額拌Expense吧s by na岸ture根據(jù)類啊型分類的開支阿Operati艾ng leas跋e運營租金埃Depreci頒ation o爸f fixed案 assets唉固定資產(chǎn)折舊挨Tax exp盎ense稅務(wù)開礙支按Net boo絆k value敗凈賬面價值版Unliste笆d share敖s未上市股票凹Directo芭rs e

8、mo懊lument董隘事的薪水把Allowan伴ces津貼白commitm版ents承付昂unsecur柏ed 無擔(dān)保搬no fixe拌d repay笆ment te笆rms無固定歸昂還期限笆effecti半ve rate稗實際利率癌princip傲al氨 叭taxatio礙n rate主擺稅率熬liabili笆ty meth扮od負債法笆EXISTEN唉CIAS：庫存把、存貨、存量辦EMISION澳 OBLIGA盎CI&Oacu唉te;N Y 版OTROS V昂ALORES 隘NEGOCIA阿BLES：債券暗及其它可轉(zhuǎn)讓有隘價證券發(fā)行傲PRIMA D拔E EMISI傲Ó吧;N：發(fā)

9、行溢價擺、股本溢價爸RVAS EN班 SOC CO案NS POR 癌INTEGRA盎C GLOBA柏L O PRO案P：全球一體化矮或財產(chǎn)持有人特扮許公司儲備（這班個詞組里縮寫太矮多，我也猜不太凹出具體什么意思霸，RVAS也可搬能是“準備金”哎的意思，SOC傲 CONS我這安里暫且理解為“哀特許公司”）搬RESULTA拜DO SOCI阿EDAD DO襖MINANTE疤：控股公司損益哀CUENTA 啊DE RESU百LTADOS：藹損益帳目案CUENTA 愛DE EXPL巴OTACI&O凹acute;N骯：出口帳目奧Trabajo伴s del g壩rupo pa稗r(nóng)a el i埃nmovili敗

10、zado：固定艾資產(chǎn)小組性工作懊Subvenc擺iones e捌n capit佰al tran耙sferida辦s a res昂ultados扮：對轉(zhuǎn)移到損益矮的所有人權(quán)益的疤補貼凹VARIACI邦Ó伴;N EXIS擺TENCIAS半 PRODUC霸TOS TER昂MINADOS拔 O EN C昂URSO：庫存板成品或半成品變扒動艾APROVIS阿IONAMIE把NTOS：供給壩INTERES懊ES MINO皚RITARIO爸S：少數(shù)人（少疤數(shù)派）的利益辦Factori把ng / Ti拜tulizac氨in：Fac啊toring是疤英語，應(yīng)該是貸百款保收, 應(yīng)收爸帳款讓售的意思百。

11、Tituli矮zacin這傲個詞我沒有接觸板過，應(yīng)該是命名氨的意思。岸Dotaci骯n al fo斑ndo de 鞍reversi稗n：對歸還資襖金的捐贈皚RESULTA芭DO PUES靶TA EN E襖QUIVALE斑NCIA：等價辦損益礙RTDO. N邦ETO ENA懊JENACI&礙Oacute;澳N ACTIV敗OS NO C熬ORRIENT隘ES：非流動資癌產(chǎn)出讓凈損益（襖因為用的是RT板DORESU艾LTADO而不隘是BENEFI柏CO，所以是損藹益而不是收益）挨這么專業(yè)的東西藹你應(yīng)該多懸賞才伴對嘛。 0 HYPERLINK /wenda/user?userid=028966400

12、90265853478 o kouuna 罷kouuna疤 隘2009-2-唉23 23:1岸2:15 搬61.51.9百1.* HYPERLINK /wenda/report?fid=040e5f59dec51170000463976d8b33a4&url=%2Fwenda%2Fthread%3Ftid%3D040e5f59dec51170 把舉報 般代購代銷收入笆buy con伴signmen吧t incom挨e. 搬處置前虧損的企阿業(yè)補貼收入隘disposa罷l of th扳e loss 敗before 鞍income 隘subsidi稗es ente艾rprises芭. 辦非貨幣性交易

13、收半益瓣non-mon胺etary t傲ransact岸ion rec頒eipts. 奧用以前年度含量愛工資結(jié)余彌補利阿潤 扒in the 稗past ye澳ar with熬 the ba芭lance o啊f wages扳 up its愛 profit熬s. 稗結(jié)轉(zhuǎn)的含量工資芭包干結(jié)余艾the car班ry-over熬 balanc案e of re罷sponsib唉ility f挨or the 扮content昂 of wag敗es. 霸贏余公存補虧啊buyu su藹rplus o柏f the p岸ublic. 靶利潤歸還投資班the ret壩urn of 安investm骯ent pro翱f

14、its. 霸單項留用的利潤般individ隘ual ret骯ained p頒rofits.擺 板以后年度稅前利壩潤彌補的虧損笆annual 半pre-tax奧 profit礙s after跋 irrepa罷rable l氨oss. 八其他非經(jīng)常性損哀益哎other n扒on-recu愛rring g搬ains an扳d losse板s. 罷合并價差皚merger 骯spreads皚. 盎固定資產(chǎn)減值準霸備凹fixed a癌ssets f班or impa瓣irment.哎待處理固定資產(chǎn)班凈損失啊to be d拌ealt wi熬th a ne擺t loss 疤of fixe氨d asset柏s.

15、礙長期待攤費用 把long-te骯rm prep皚aid exp懊enses. 班其他應(yīng)繳款靶other c暗ontribu艾tions. 敗其他應(yīng)付款埃other p俺ayments懊. 芭一年內(nèi)到期的長頒期負債皚due wit白hin one拔 year o岸f the l哀ong-ter凹m liabi白lities.巴 佰遞延稅款貸項按deferre阿d tax c芭redits.班 班外幣報表折算差俺額班foreign吧 curren襖cy tran按slation案 differ百ences s敗tatemen稗ts. 扮未處理資產(chǎn)損失熬untreat傲ed asse背t loss

16、e埃s盎一、企業(yè)財務(wù)會班計報表封面 F靶INANCIA絆L REPOR捌T COVER佰報表所屬期愛間之期末時間點安 Period罷 Ended斑所屬月份 隘Reporti芭ng Peri礙od懊報出日期 啊Submit 暗Date靶記賬本位幣耙?guī)欧N Loca啊l Repor隘ting Cu頒rrency耙審核人 V邦erifier耙填表人 P暗reparer爸二、資產(chǎn)負拜債表 Bala岸nce She百et罷資產(chǎn) As絆sets奧流動資產(chǎn) 盎Current叭 Assets盎貨幣資金 骯Bank an半d Cash伴短期投資 斑Current耙 Invest矮ment熬一年內(nèi)到期啊委托貸款 E

17、n瓣trusted板 loan r壩eceivab胺le due 挨within 澳one yea把r芭減：一年內(nèi)襖到期委托貸款減把值準備 Les愛s: Impa凹irment 盎for Ent扒rusted 俺loan re拌ceivabl伴e due w盎ithin o鞍ne year白減：短期投昂資跌價準備 L熬ess: Im頒pairmen絆t for c叭urrent 拜investm扒ent背短期投資凈百額 Net b氨al of c巴urrent 百investm皚ent背應(yīng)收票據(jù) 絆Notes r跋eceivab八le案應(yīng)收股利 敗Dividen凹d recei頒vable懊應(yīng)

18、收利息 跋Interes昂t recei稗vable背應(yīng)收賬款 邦A(yù)ccount澳 receiv隘able稗減：應(yīng)收賬昂款壞賬準備 L疤ess: Ba爸d debt 藹provisi芭on for 翱Account啊 receiv辦able稗應(yīng)收賬款凈捌額 Net b胺al of A昂ccount 把receiva扒ble辦其他應(yīng)收款按 Other 隘receiva柏ble愛減：其他應(yīng)邦收款壞賬準備 鞍Less: B柏ad debt哎 provis拜ion for隘 Other 熬receiva敗ble癌其他應(yīng)收款百凈額 Net 板bal of 隘Other r奧eceivab翱le扳預(yù)付賬款

19、 疤Prepaym敗ent挨應(yīng)收補貼款頒 Subsid板y recei按vable氨存貨 In霸ventory疤減：存貨跌案價準備 Les啊s: Prov懊ision f擺or Inve敖ntory叭存貨凈額 瓣Net bal按 of Inv版entory柏已完工尚未伴結(jié)算款 Amo敗unt due盎 from c按ustomer稗 for co把ntract 俺work骯待攤費用 敖Deferre瓣d Expen熬se皚一年內(nèi)到期熬的長期債權(quán)投資半 Long-t版erm deb安t inves百tment d隘ue with靶in one 佰year把一年內(nèi)到期爸的應(yīng)收融資租賃隘款 Fina

20、n岸ce leas昂e recei傲vables 絆due wit擺hin one柏 year扒其他流動資敖產(chǎn) Other按 curren隘t asset叭s扒流動資產(chǎn)合扒計 Total案 curren邦t asset扒s百長期投資 罷Long-te礙rm inve辦stment跋長期股權(quán)投扳資 Long-扳term eq背uity in哎vestmen頒t襖委托貸款 巴Entrust骯ed loan啊 receiv昂able啊長期債權(quán)投扳資 Long-班term de扮bt inve笆stment愛長期投資合奧計 Total拜 for lo阿ng-term擺 invest扒ment奧減：長期

21、股澳權(quán)投資減值準備翱 Less: 伴Impairm佰ent for白 long-t藹erm equ熬ity inv哎estment皚減：長期債凹權(quán)投資減值準備懊 Less: 盎Impairm敖ent for藹 long-t啊erm deb埃t inves半tment捌減：委托貸隘款減值準備 L靶ess: Pr辦ovision絆 for en白trusted版 loan r叭eceivab胺le胺長期投資凈拌額 Net b艾al of l安ong-ter啊m inves扒tment傲其中：合并頒價差 Incl艾ude: Go柏odwill 把(Negati背ve good白will)矮固定資產(chǎn)

22、頒Fixed a把ssets扒固定資產(chǎn)原芭值 Cost熬減：累計折哎舊 Less:爸 Accumu捌lated D白eprecia版tion瓣固定資產(chǎn)凈扒值 Net b伴al澳減：固定資疤產(chǎn)減值準備 L哀ess: Im愛pairmen傲t for f敖ixed as案sets班固定資產(chǎn)凈氨額 NBV o澳f fixed拌 assets按工程物資 氨Materia擺l holds百 for co敖nstruct奧ion of 百fixed a矮ssets叭在建工程 巴Constru阿ction i版n progr版ess傲減：在建工安程減值準備 L般ess: Im半pairmen搬t(yī) for c

23、背onstruc扒tion in擺 progre芭ss案在建工程凈哎額 Net b八al of c氨onstruc壩tion in襖 progre敖ss敖固定資產(chǎn)清罷理 Fixed伴 assets傲 to be 百dispose辦d of辦固定資產(chǎn)合藹計 Total暗 fixed 礙assets班無形資產(chǎn)及岸其他資產(chǎn) Ot挨her ass靶ets & I罷ntangib愛le asse昂ts哎無形資產(chǎn) 敖Intangi柏ble ass拌ets埃減：無形資敖產(chǎn)減值準備 L百ess: Im拔pairmen熬t for i叭ntangib皚le asse芭ts瓣無形資產(chǎn)凈辦額 Net b艾al of

24、 i鞍ntangib吧le asse擺ts癌長期待攤費般用 Long-壩term de把ferred 愛expense昂融資租賃班未擔(dān)保余值 疤Finance罷 lease 耙 Ungua頒ranteed版 residu俺al valu巴es扒融資租賃俺應(yīng)收融資租賃白款 Finan般ce leas案e Rec般eivable藹s壩其他長期資哀產(chǎn) Other疤 non-cu伴rrent a耙ssets爸無形及其他百長期資產(chǎn)合計 阿Total o藹ther as澳sets & 翱intangi安ble ass班ets礙遞延稅項 罷Deferre板d Tax扳遞延稅款借班項 Defer跋red Ta

25、x哎 assets板資產(chǎn)總計 俺Total a跋ssets拌負債及所有埃者(或股東)權(quán)拌益 Liabi阿lity & 柏Equity芭流動負債 凹Current氨 liabil版ity柏短期借款 八Short-t懊erm loa百ns芭應(yīng)付票據(jù) 敗Notes p哀ayable襖應(yīng)付賬款 扒Account啊s payab拜le霸已結(jié)算尚未叭完工款爸預(yù)收賬款 芭Advance澳 from c矮ustomer般s襖應(yīng)付工資 扮Payroll按 payabl俺e頒應(yīng)付福利費挨 Welfar翱e payab拌le骯應(yīng)付股利 拜Dividen擺d payab唉le拜應(yīng)交稅金 按Taxes p叭ayable

26、盎其他應(yīng)交款按 Other 啊fees pa巴yable案其他應(yīng)付款唉 Other 辦payable皚預(yù)提費用 搬Accrued挨 Expens藹e哎預(yù)計負債 敖Provisi般on澳遞延收益 拔Deferre稗d Reven隘ue霸一年內(nèi)到期礙的長期負債 L八ong-ter骯m liabi巴lity du癌e withi絆n one y氨ear白其他流動負背債 Other佰 curren白t liabi俺lity扳流動負債合哀計 Total擺 curren艾t liabi邦lity把長期負債 叭Long-te藹rm liab扮ility拔長期借款 頒Long-te藹rm loan瓣s爸應(yīng)付債

27、券 八Bonds p班ayable鞍長期應(yīng)付款辦 Long-t版erm pay斑able啊專項應(yīng)付款罷 Grants胺 & Subs案idies r板eceived般其他長期負骯債 Other愛 long-t柏erm lia白bility藹長期負債合矮計 Total挨 long-t翱erm lia把bility絆遞延稅項 耙Deferre柏d Tax跋遞延稅款貸半項 Defer澳red Tax扮 liabil凹ities擺負債合計 百Total l背iabilit埃y懊少數(shù)股東權(quán)絆益 Minor把ity int擺erests爸所有者權(quán)益搬(或股東權(quán)益)斑 Owners斑 Equit搬y艾實收資

28、本(哀或股本) Pa唉id in c頒apital昂減;已歸還稗投資 Less鞍: Capit辦al rede隘mption挨實收資本(般或股本)凈額 白Net bal澳 of Pai班d in ca擺pital佰資本公積 哎Capital八 Reserv搬es爸盈余公積 暗Surplus柏 Reserv瓣es襖其中：法定盎公益金 Inc巴lude: S邦tatutor辦y reser胺ves般未確認投資懊損失 Unre骯alised 暗investm靶ent los班ses搬未分配利潤佰 Retain叭ed prof百its aft鞍er appr扮opriati巴on拜其中：本年挨利潤 I

29、ncl胺ude: Pr拌ofits f暗or the 柏year哎外幣報表折擺算差額 Tra岸nslatio把n reser瓣ve襖所有者(或靶股東)權(quán)益合計絆 Total 版Equity笆負債及所有熬者(或股東)權(quán)板益合計 Tot翱al Liab鞍ility &鞍 Equity斑 盎三、利潤及利潤瓣分配表 Inc扒ome sta背tement 按and pro艾fit app疤ropriat矮ion鞍一、主營業(yè)按務(wù)收入 Rev凹enue爸減：主營業(yè)熬務(wù)成本 Les奧s: Cost疤 of Sal扮es襖主營業(yè)務(wù)稅斑金及附加 Sa瓣les Tax俺二、主營業(yè)捌務(wù)利潤(虧損以奧“”填列) 氨Gr

30、oss P版rofit (笆 - mean稗s loss)版加：其他業(yè)藹務(wù)收入 Add吧: Other啊 operat癌ing inc愛ome班減：其他業(yè)矮務(wù)支出 Les敖s: Othe矮r opera愛ting ex澳pense班減：營業(yè)費熬用 Selli半ng & Di白stribut澳ion exp拜ense挨管理費用 哀G&A exp白ense暗財務(wù)費用 笆Finance傲 expens邦e稗三、營業(yè)利百潤(虧損以“凹”填列) Pr按ofit fr啊om oper跋ation (芭 - mean跋s loss)矮加：投資收扳益(虧損以“昂”填列) Ad扳d: Inve骯stment 拜

31、income熬補貼收入 澳Subsidy昂 Income矮營業(yè)外收入八 Non-op阿erating胺 income襖減：營業(yè)外叭支出 Less拔: Non-o皚peratin辦g expen阿se捌四、利潤總白額(虧損總額以鞍“”填列) 鞍Profit 翱before 擺Tax頒減：所得稅傲 Less: 笆Income 按tax奧少數(shù)股東損阿益 Minor版ity int愛erest爸加：未確認八投資損失 Ad把d: Unre板alised 矮investm啊ent los埃ses藹五、凈利潤背(凈虧損以“襖”填列) Ne白t profi爸t ( - m壩eans lo熬ss)佰加：年初未奧分配利潤 Ad叭d: Reta叭ined pr拔ofits拔其他轉(zhuǎn)入 翱Other t邦ransfer半-in傲六、可供分氨配的利潤 Pr靶ofit av拌ailable靶 for di拔stribut般ion( - 矮means l藹oss)百減：提取法辦定盈余公積 L絆ess: Ap俺propria扳tion of啊 statut癌ory sur癌plus re背serves藹提取法