香港会计报表中英文对照

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1、实用文案香港会计报表（转载）发布日期:2012-7-18    浏览次数:314次香港会计报表1.BalanceSheets1.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

2、联营公司Investmentinsecurities(noncurrentassets)证券投资Deferredtaxation递延税项资产Sub-total小計　　CurrentAssets非流动资产Inventoriesofproperties物业存货Otherinventories其它存货文案大全实用文案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Am

3、ountsduefromJCE/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應收股東款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流动资产小計　　CurrentLiabilities流

4、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应付关连公司文案大全实用文案Amountduetoshareholders应付股东款Amountduetominorityshareholders应付

5、少股东Bankborrowings,duewithinoneyear银行借款(一年内)Otherborrowings,duewithinoneyear其它借款(一年内)Incometaxpayable应付所得税Sub-total小計　　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Proper

6、tyrevaluationreserve投资物业重估储备Sub-total所有者权益小計　　Minorityinterests少股东权益　　Non-CurrentLiabilities非流动负债Bankborrowings,dueafteroneyear银行借款(一年以上)文案大全实用文案Otherborrowings,dueafteroneyear其它借款(一年以上)Longtermpayables长期应付款Deferredtaxation递延税款Sub-total小計2.INCOMESTATEMENT2.损益表英文中文Turnover营业收入BusinessTax主营业务税金及附加C

7、ostofsales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Administrativee