做账审计

香港会计报表及会计科目（中英文）

香港会计报表

1.Balance Sheets	1.资产负债表

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	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)	证券投资
Deferred taxation	递延税项资产
Sub-total	小计

Current Assets	非流动资产
Inventories of properties	物业存货
Other inventories	其它存货
Debtors, deposits and prepayments	应收贸易及其它应收款
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
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)	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	流动资产小计

Current Liabilities	流动负债
Trade and other payables	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	应付合营公司 / 联营公司
Amounts due to related companies	应付关连公司
Amount due to shareholders	应付股东款
Amount due to minority shareholders	应付少股东
Bank borrowings, due within one year	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	小计

Capital and Reserves	资本及储备
Paid-up capital	资本
Retained earnings b/f	年初未分配利润
This year's profit	本年度纯利
Dividend	股息
Reserve appropriation	利润分配-提取储备基金
Statutory reserve	法定储备
Capital reserves	资本公积-股权投资准备
Property revaluation reserve	投资物业重估储备
Sub-total	所有者权益小计

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)
Long term payables	长期应付款
Deferred taxation	递延税款
Sub-total	小计

2.INCOME STATEMENT	2.损益表

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
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	营业费用
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
Taxation	税项
Minority interests	少股东损益
This year's (profit) loss	本年度利纯

3.CASH-FLOWSTATEMENT	3.现金流量表

英文	中文
Operating activities:	经营活动
Profit before tax	税前经营溢利
Adjustment:-	调整:-
Share of result of jointly controlled entities	应占共同控制公司业绩
Depreciation	折旧
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	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	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	出售一间共同控制公司之收益
Write-back of trade payables	应付贸易账款拨回

	未计流动资金变动前之经营业务及现金流量
Increase in inventories of properties	物业存货之减少（增加）
Increase in other inventories	其它存货之减少（增加）
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）
Increase in sales deposits received	销售定金之增加（减少）
Cash generated from operation	经营业务产生之现金


Dividend received	已收股息
Tax paid- income tax	已付所得税
Tax paid- land value added tax	已付土地增值税
Refund of tax	所得税煺回

Net cash inflow generated from operation	经营业务之现金流量净额
	投资业务
Interest received	利息收入
Purchase of property, plant and equipment	购置物业，厂房及设备
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[size=+0]
Acquisition of additional interest in sub	增持予附属公司之权益
Net cash from disposal of a subsidiary	出售一间附属公司之净现金收入[size=+0]
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
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	融资业务
Capital contribution from minority shareholders	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 amounts 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）
New bank loans raised	新筹集银行贷款
Repayment of bank loans	偿还银行贷款
Repayment of other borrowings	偿还其它借款
Interest paid	已付股息
Dividend paid	已付利息
Net cash from financing activities	融资业务小计


Net increase/ (decrease) in cash & cash equivalent	现金及等同现金项目之变动

Net increase/ (decrease) in cash & cash equivalents	现金及等同现金项目之变动
Cash & cash equivalent at 1 January	现金及等同现金项目承上年度
Cash & cash equivalent at 30 November	结转现金及等同现金项目
Analysis of the balance of cash and cash equivalents	现金及等同现金项目的分析
Bank balances and cash	银行结存及现金

　　会计科目中英文对照表

1001	现金	Cash on hand
1002	银行存款	Cash in bank
1009	其他货币资金	Other monetary fund
100901	外埠存款	Deposit in other cities
100902	银行本票	Cashier's cheque
100903	银行汇票	Bank draft
100904	信用卡	Credit card
100905	信用保证金	Deposit to creditor
100906	存出投资款	Cash in investing account
1101	短期投资	Short-term investments
110101	股票	Short-term stock investments
110102	债券	Short-term bond investments
110203	基金	Short-term fund investments
110110	其他	Other short-term investments
1102	短期投资跌价准备	Provision for loss on decline in value of short-term investments
1111	应收票据	Notes receivable
1121	应收股利	Dividends receivable
1131	应收账款	Accounts receivable
1133	其他应收款	Other receivable
1141	坏账准备	Provision for bad debts
1151	预付账款	Advance to suppliers
1161	应收补贴款	Subsidy receivable
1201	物资采购	Materials purchased
1211	塬材料	Raw materials
1221	包装物	Containers
1231	低值易耗品	Low cost and short lived articles
1232	材料成本差异	Cost variances of material
1241	自制半成品	Semi-finished products
1243	库存商品	Merchandise inventory
1244	商品进销差价	Margin between selling and purchasing price on merchandise
1251	委托加工物资	Material on consignment for further processing
1261	委托代销商品	Goods on consignment- out
1271	受托代销商品	Goods on consignment-in
1281	存货跌价准备	Provision for impairment of inventories
1291	分期收款发出商品	Goods on installment sales
1301	待摊费用	Prepaid expense
1401	长期股权投资	Long-term equity investments
140101	股票投资	Long-term stock investments
140102	其他股权投资	Other long-term equity investments
1402	长期债权投资	Long-term debt investments
140201	债券投资	Long-term bond investments
140202	其他债权投资	Other long-term debt investments
1421	长期投资减值准备	Provision for impairment of long-term investments
1431	委托贷款	Entrusted loan
143101	本金	Principal of entrusted loan
143102	利息	Interest of entrusted loan
143103	减值准备	Provision for impairment of entrusted loan
1501	固定资产	Fixed assets-cost
1502	累计折旧	Accumulated depreciation
1505	固定资产减值准备	Provision for impairment of fixed assets
1601	工程物资	Construction material
160101	专用材料	Specific purpose materials
160102	专用设备	Specific purpose equipments
160103	预付大型设备款	Prepayments for major equipments
160104	为生产准备的工具及器具	Tools and instruments prepared for production
1603	在建工程	Construction in process
1605	在建工程减值准备	Provision for impairment of construction in process
1701	固定资产清理	Disposal of fixed assets
1801	无形资产	Intangible assets
1815	未确认融资费用	Unrecognized financing charges
1901	长期待摊费用	Long-term deferred expenses
1911	待处理财产损溢	Profit & loss of assets pending disposal
191101	待处理流动资产损溢	Profit & loss of current-assets pending disposal
191102	待处理固定资产损溢	Profit & loss of fixed assets pending disposal
2101	短期借款	Short-term loans
2111	应付票据	Notes payable
2121	应付账款	Accounts payable
2131	预收账款	Advance from customers
2141	代销商品款	Accounts of consigned goods
2151	应付工资	Wages payable
2153	应付福利费	Welfare payable
2161	应付股利	Dividends payable
2171	应交税金	Taxes payable
217101	应交增值税	Value added tax payable
21710101	进项税额	Input VAT
21710102	已交税金	Payment of VAT
21710103	转出未交增值税	Outgoing of unpaid VAT
21710104	减免税款	VAT relief
21710105	销项税额	Output VAT
21710106	出口煺税	Refund of VAT for export
21710107	进项税额转出	Outgoing of input VAT
21710108	出口抵减内销产品应纳税额	Merchandise VAT from expert to domestic sale
21710109	转出多交增值税	Outgoing of over-paid VAT
217102	未交增值税	Unpaid VAT
217103	应交营业税	Business tax payable
217104	应交消费税	Consumer tax payable
217105	应交资源税	Tax on natural resources payable
217106	应交所得税	Income tax payable
217107	应交土地增值税	Land appreciation tax payable
217108	应交城市维护建设税	Urban maintenance and construction tax payable
217109	应交房产税	Real estate tax payable
217110	应交土地使用税	Land use tax payable
217111	应交车船使用税	Vehicle and vessel usage tax payable
217112	应交个人所得税	Personal income tax payable
2176	其他应交款	Other fund payable
2181	其他应付款	Other payables
2191	预提费用	Accrued expenses
2201	待转资产价值	Pending transfer value of assets
2211	预计负债	Estimable liabilities
2301	长期借款	Long-term loans
2311	应付债券	Bonds payable
231101	债券面值	Par value of bond
231102	债券溢价	Bond premium
231103	债券折价	Bond discount
231104	应计利息	Accrued bond interest
2321	长期应付款	Long-term payable
2331	专项应付款	Specific account payable
2341	递延税款	Deferred tax
3101	实收资本(或股本）	Paid-in capital（or share capital)
3103	已归还投资	Retired capital
3111	资本公积	Capital reserve
311101	资本（或股本）溢价	Capital (or share capital) premium
311102	接受捐赠非现金资产准备	Restricted capital reserve of non-cash assets donation received
311103	接受现金捐赠	Reserve of cash donation received
311104	股权投资准备	Restricted capital reserve of equity investments
311105	拨款转入	Government grants received
311106	外币资本折算差额	Foreign currency capital conversion difference
311107	其他资本公积	Other capital reserve
3121	盈余公积	Surplus reserve
312101	法定盈余公积	Statutory surplus reserve
312102	任意盈余公积	Discretionary earning surplus
312103	法定公益金	Statutory public welfare fund
312104	储备基金	Reserve fund
312105	企业发展基金	Enterprise development fund
312106	利润归还投资	Profit return for investment
3131	本年利润	Profit & loss summary
3141	利润分配	Distribution profit
314101	其他转入	Other adjustments
314102	提取法定盈余公积金	Extract for statutory surplus reserve
314103	提取法定公益金	Extract for statutory public welfare fund
314104	提取储备基金	Extract for reserve fund
314105	提取企业发展基金	Extract for enterprise development fund
314106	提取职工奖励及福利基金	Extract for staff bonus and welfare fund
314107	利润归还投资	Profit return of capital invested
314108	应付优先股股利	Preference share dividend payable
314109	提取任意盈余公积	Extract for discretionary earning surplus
314110	应付普通股股利	Ordinary share dividend payable
314111	转作资本（或股本）的普通股股利	Ordinary share dividend transfer to capital (or share)
314115	未分配利润	Undistributed profit
4101	生产成本	Cost of production
410101	基本生产成本	Basic production cost
410102	辅助生产成本	Auxiliary production cost
4105	制造费用	Manufacturing overheads
4107	劳务成本	Labor cost
5101	主营业务收入	Sales revenue
5102	其他业务收入	Revenues from other operations
5201	投资收益	Investment income
5203	补贴收入	Subsidy income
5301	营业外收入	Non-operating profit
5401	主营业务成本	Cost of sales
5402	主营业务税金及附加	Sales tax
5405	其他业务支出	Cost of other operations
5501	营业费用	Operating expenses
5502	管理费用	General and administrative expenses
5503	财务费用	Financial expenses
5601	营业外支出	Non-operating expenses
5701	所得税	Income tax
5801	以前年度损益调整	Prior period profit & loss adjustment

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香港会计报表及会计科目（中英文）

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香港会计报表及会计科目（中英文）