1、香港会计报表（中英文对照）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
2、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小計 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
3、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應收股東款Investments in securities
4、 (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流动资产小計 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 immedia
5、te 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 bor
6、rowings, due within one year其它借款 (一年内)Income tax payable应付所得税Sub-total小計 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Prop
7、erty revaluation reserve投资物业重估储备Sub-total所有者权益小計 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小計2.INCOME S
8、TATEMENT2.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Ch
