香港会计报表中英文对照

香港会计报表（转载）发布日期:2012-7-18浏览次数:314次Sheets1.资产负债表英文中文Non-CurrentAssets非流动资产Property,plantandequipment物业,厂房及设备Investmentproperties投资物业Intangibleassets无形资产Propertyheldfordevelopment待发展物业Investmentinsubsidiaries投资子公司Interestsinjointlycontrolledentities投资合营公司Interestsinassociate投资联营公司Investmentinsecurities(noncurrentassets)证券投资Deferredtaxation递延税项资产Sub-total小计CurrentAssets非流动资产Inventoriesofproperties物业存货Otherinventories其它存货Debtors,depositsandprepayments应收贸易及其它应收款Amountduefromholdingcompany应收控股公司Amountduefromfellowsubsidiary应收联属公司Amountsduefromsubsidiaries应收子公司AmountsduefromJCE/associates应收合营公司/联营公司Amountsduefromrelatedcompanies应收关连公司Amountsduefromminorityshareholders应收少股东Amountduefromshareholders应收股东款Investmentsinsecurities(currentassets)证券投资Prepaidtax预付税款Bankdeposits,pledged银行存款(抵押)Bankbalances,depositsandcash银行结余及现金Sub-total流动资产小计CurrentLiabilities流动负债Tradeandotherpayables应付贸易及其它应收款Salesdepositsreceived销售定金Amountsduetosubsidiaries应付子公司Amountsduetoimmediateholding应付控股公司Amountsduetofellowsubsidiaries应付联属公司AmountduetoJCE/associates应付合营公司/联营公司Amountsduetorelatedcompanies应付关连公司Amountduetoshareholders应付股东款Amountduetominorityshareholders应付少股东Bankborrowings,duewithinoneyear银行借款(一年内)Otherborrowings,duewithinoneyear其它借款(一年内)Incometaxpayable应付Sub-total小计CapitalandReserves资本及储备Paid-upcapital资本Retainedearningsb/f年初未分配利润Thisyear'sprofit本年度纯利Dividend股息Reserveappropriation利润分配-提取储备基金Statutoryreserve法定储备Capitalreserves资本公积-股权投资准备Propertyrevaluationreserve投资物业重估储备Sub-total所有者权益小计Minorityinterests少股东权益Non-CurrentLiabilities非流动负债Bankborrowings,dueafteroneyear银行借款(一年以上)Otherborrowings,dueafteroneyear其它借款(一年以上)Longtermpayables长期应付款Deferredtaxation递延税款Sub-total小计STATEMENT2.损益表英文中文Turnover营业收入BusinessTax主营业务税金及附加Costofsales营业成本GrossMargin经营毛利Otheroperatingincome其它业务收入InterestIncome利息收入Gainfrominvestmentinsecurites投资收益Changeinfairvalueofinvestmentproperties投资物业公平价值之溢利Otheroperatingexpenses其它业务支出Sellingexpenses营业费用Administrativeexpenses管理费用Provisiononinvestmentinsecurities持有作买卖之投资公平价值之溢利Financecosts财务费用Shareofresultsofjointlycontrolledentities应占合营公司业绩Taxation税项Minorityinterests少股东损益Thisyear's(profit)loss本年度利纯3.现金流量表英文中文Operatingactivities:经营活动Profitbeforetax税前经营溢利Adjustment:-调整:-Shareofresultofjointlycontrolledentities应占共同控制公司业绩Depreciation折旧Allowancefordoubtfuldebts（补贴拨回），呆坏帐补贴Changeinfairvalueofinvestmentproperties投资物业公平价值之溢利Changeinfairvalueofinvestmentsheldfortrading持有作买卖之投资之公平价值溢利interestreceived利息收入Financecosts财务费用ImpairmentlossongoodwillofJCE共同控制公司之商誉减值损失Impairmentlossongoodwillarisingonacquisitionof增持予附属公司之权益导致商誉减值损失additionalinterestinsubsidiaries出售物业、厂房及设备之亏损（收益）LossondisposalofPPE持有作买卖之投资之亏损（收益）Gainondisposalofjointlycontrolledentities出售一间共同控制公司之收益Write-backoftradepayables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Increaseininventoriesofproperties物业存货之减少（增加）Increaseinotherinventories其它存货之减少（增加）Increaseintradeandotherreceivables应收贸易及其它款项之增加Increaseininvestmentsheldfortrading持有作买卖之投资的减少（增加）Increaseintradeandotherpayables应付贸易及其它账款之增加（减少）Increaseinsalesdepositsreceived销售定金之增加（减少）Cashgeneratedfromoperation经营业务产生之现金Dividendreceived已收股息Taxpaid-incometax已付所得税Taxpaid-landvalueaddedtax已付土地增值税Refundoftax所得税退回Netcashinflowgeneratedfromoperation经营业务之现金流量净额投资业务Interestreceived利息收入Purchaseofproperty,plantandequipment购置物业，厂房及设备Proceedsfromdisposalofproperty,plantandequipment出售物业，厂房及设备之收入附属公司收购[size=+0]Acquisitionofadditionalinterestinsub增持予附属公司之权益Netcashfromdisposalofasubsidiary出售一间附属公司之净现金收入[size=+0]CashreceivedondisposalofaJCE出售一间共同控制公司之实收现金DividendreceivedfromaJCE收到一间共同控制公司的股息Repaymentfromrelatedcompanies来自关联公司的（预付款）还款AdvancestoJCE向共同控制公司支付的预付款CapitalcontributionstoJCE向共同控制公司出资Netcashfrominvestingactivities源自投资之现金净值Financingactivities融资业务Capitalcontributionfromminorityshareholders小股东投入资本Decreaseinamountsduetorelatedcompanies应付关联公司款额之减少Increaseinamountsduetoshareholders应付股东款项之增加IncreaseinamountsduetoJCE应付共同控制公司款项之增加（减少）Newbankloansraised新筹集银行贷款Repaymentofbankloans偿还银行贷款Repaymentofotherborrowings偿还其它借款Interestpaid已付股息Dividendpaid已付利息Netcashfromfinancingactivities融资业务小计Netincrease/(decrease)incash&cashequivalent现金及等同现金项目之变动Netincrease/(decrease)incash&cashequivalents现金及等同现金项目之变动Cash&cashequivalentat1January现金及等同现金项目承上年度Cash&cashequivalentat30November结转现金及等同现金项目Analysisofthebalanceofcashandcashequivalents现金及等同现金项目的分析Bankbalancesandcash银行结存及现金HYPERLINK会计科目中英对照表1001现金Cashonhand1002银行存款Cashinbank1009其他货币资金Othermonetaryfund100901外埠存款Depositinothercities100902银行本票Cashier'scheque100903银行汇票Bankdraft100904信用卡Creditcard100905信用保证金Deposittocreditor100906存出投资款Cashininvestingaccount1101短期投资Short-terminvestments110101股票Short-termstockinvestments110102债券Short-termbondinvestments110203基金Short-termfundinvestments110110其他Othershort-terminvestments1102短期投资跌价准备Provisionforlossondeclineinvalueofshort-terminvestments1111应收票据Notesreceivable1121应收股利Dividendsreceivable1131应收账款Accountsreceivable1133其他应收款Otherreceivable1141坏账准备Provisionforbaddebts1151预付账款Advancetosuppliers1161应收补贴款Subsidyreceivable1201物资采购Materialspurchased1211原材料Rawmaterials1221包装物Containers1231低值易耗品Lowcostandshortlivedarticles1232材料成本差异Costvariancesofmaterial1241自制半成品Semi-finishedproducts1243库存商品Merchandiseinventory1244商品进销差价Marginbetweensellingandpurchasingpriceonmerchandise1251委托加工物资Materialonconsignmentforfurtherprocessing1261委托代销商品Goodsonconsignment-out1271受托代销商品Goodsonconsignment-in1281存货跌价准备Provisionforimpairmentofinventories1291分期收款发出商品Goodsoninstallmentsales1301待摊费用Prepaidexpense1401长期股权投资Long-termequityinvestments140101股票投资Long-termstockinvestments140102其他股权投资Otherlong-termequityinvestments1402长期债权投资Long-termdebtinvestments140201债券投资Long-termbondinvestments140202其他债权投资Otherlong-termdebtinvestments1421长期投资减值准备Provisionforimpairmentoflong-terminvestments1431委托贷款Entrustedloan143101本金Principalofentrustedloan143102利息Interestofentrustedloan143103减值准备Provisionforimpairmentofentrustedloan1501固定资产Fixedassets-cost1502累计折旧Accumulateddepreciation1505固定资产减值准备Provisionforimpairmentoffixedassets1601工程物资Constructionmaterial160101专用材料Specificpurposematerials160102专用设备Specificpurposeequipments160103预付大型设备款Prepaymentsformajorequipments160104为生产准备的工具及器具Toolsandinstrumentspreparedforproduction1603在建工程Constructioninprocess1605在建工程减值准备Provisionforimpairmentofconstructioninprocess1701固定资产清理Disposaloffixedassets1801无形资产Intangibleassets1815未确认融资费用Unrecognizedfinancingcharges1901长期待摊费用Long-termdeferredexpenses1911待处理财产损溢Profit&lossofassetspendingdisposal191101待处理流动资产损溢Profit&lossofcurrent-assetspendingdisposal191102待处理固定资产损溢Profit&lossoffixedassetspendingdisposal2101短期借款Short-termloans2111应付票据Notespayable2121应付账款Accountspayable2131预收账款Advancefromcustomers2141代销商品款Accountsofconsignedgoods2151应付工资Wagespayable2153应付福利费Welfarepayable2161应付股利Dividendspayable2171应交税金Taxespayable217101应交增值税Valueaddedtaxpayable进项税额InputVAT已交税金PaymentofVAT转出未交增值税OutgoingofunpaidVAT减免税款VATrelief销项税额OutputVAT出口退税RefundofVATforexport进项税额转出OutgoingofinputVAT出口抵减内销产品应纳税额MerchandiseVATfromexperttodomesticsale转出多交增值税Outgoingofover-paidVAT217102未交增值税UnpaidVAT217103应交营业税Businesstaxpayable217104应交消费税Consumertaxpayable217105应交资源税Taxonnaturalresourcespayable217106应交所得税Incometaxpayable217107应交土地增值税Landappreciationtaxpayable217108应交城市维护建设税Urbanmaintenanceandconstructiontaxpayable217109应交房产税Realestatetaxpayable217110应交土地使用税Landusetaxpayable217111应交车船使用税Vehicleandvesselusagetaxpayable217112应交个人所得税Personalincometaxpayable2176其他应交款Otherfundpayable2181其他应付款Otherpayables2191预提费用Accruedexpenses2201待转资产价值Pendingtransfervalueofassets2211预计负债Estimableliabilities2301长期借款Long-termloans2311应付债券Bondspayable231101债券面值Parvalueofbond231102债券溢价Bondpremium231103债券折价Bonddiscount231104应计利息Accruedbondinterest2321长期应付款Long-termpayable2331专项应付款Specificaccountpayable2341递延税款Deferredtax3101实收资本(或股本）Paid-incapital（orsharecapital)3103已归还投资Retiredcapital3111资本公积Capitalreserve311101资本（或股本）溢价Capital(orsharecapital)premium311102接受捐赠非现金资产准备Restrictedcapitalreserveofnon-cashassetsdonationreceived311103接受现金捐赠Reserveofcashdonationreceived311104股权投资准备Restrictedcapitalreserveofequityinvestments311105拨款转入Governmentgrantsreceived311106外币资本折算差额Foreigncurrencycapitalconversiondifference311107其他资本公积Othercapitalreserve3121盈余公积Surplusreserve312101法定盈余公积Statutorysurplusreserve312102任意盈余公积Discretionaryearningsurplus312103法定公益金Statutorypublicwelfarefund312104储备基金Reservefund312105企业发展基金Enterprisedevelopmentfund312106利润归还投资Profitreturnforinvestment3131本年利润Profit&losssummary3141利润分配Distributionprofit314101其他转入Otheradjustments314102提取法定盈余公积金Extractforstatutorysurplusreserve314103提取法定公益金Extractforstatutorypublicwelfarefund314104提取储备基金Extractforreservefund314105提取企业发展基金Extractforenterprisedevelopmentfund314106提取职工奖励及福利基金Extractforstaffbonusandwelfarefund314107利润归还投资Profitreturnofcapitalinvested314108应付优先股股利Preferencesharedividendpayable314109提取任意盈余公积Extractfordiscretionaryearningsurplus314110应付普通股股利Ordinarysharedividendpayable314111转作资本（或股本）的普通股股利Ordinarysharedividendtransfertocapital(orshare)314115未分配利润Undistributedprofit4101生产成本Costofproduction410101基本生产成本Basicproductioncost410102辅助生产成本Auxiliaryproductioncost4105制造费用Manufacturingoverheads4107劳务成本Laborcost5101主营业务收入Salesrevenue5102其他业务收入Revenuesfromotheroperations5201投资收益Investmentincome5203补贴收入Subsidyincome5301营业外收入Non-operatingprofit5401主营业务成本Costofsales5402主营业务税金及附加Salestax5405其他业务支出Costofotheroperations5501营业费用Operatingexpenses5502管理费用Generalandadministrativeexpenses5503财务费用Financialexpenses5601营业外支出Non-operatingexpenses5701所得税Incometax5801以前年度损益调整Priorperiodprofit&lossadjustment