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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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