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香港会计科目、财务报表(中英对照)香港会计科目(中英文对照)编码科目名称(简体)科目名称(繁体)科目名称(英文)1资产Assets110现金垣金Cash库存现金1101康存现金Cash on hand11011库存现金-港币存琪金-港第Cash onhand-HKD11012库存现金-美元廛存现金-美元Cash onhand-USD1102银行存款£艮行存款Cash inbanks11021汇丰银行存款隆瞿金艮行存款HSBC110211汇丰银行存款-港币隆粤金艮行存款-港第HSBC-HKI110212汇丰银行存款-美元隆粤金艮行存款-美元HSBC-USD11022中国银行存款中解艮行存款BOC110221中帔1金艮行存款-港BOC-HKD中国银行存款-港币酹110222中国银行存款-美兀中H金艮行存款-美元BOC-USD1103定期存款定期存款Time deposits汇丰银行定期存款-港隆瞿金艮行定期存款-11031Time depositsof HSBC-HKD币港酹汇丰银行定期存款-美施瞿金艮行定期存款-11032rime depositsof HSBC-USD元美元1104零用金零用金Petty cash11041零用金-港币零用金-港第Petty cash-HKD11042零用金-美元零用金-美元Petty cash-USD113短期投资短期投资Short-term investments有僵If券■1131有价证券Marketable securities备抵有价证券跌价损借抵有彳^瞪券跌^损Allowance formarket declinenarketable1132失失securities应收票据■1141收票it Notes receivable11411应收票据-港币ti收票獴-港酹Notesreceiva.ble-HKD11412应收票据-美元鹰收票撼-美元Notes receivable-USD1142贴现应收票据贴现鹰收票摞Notes receivablediscountedAllowance for bad debts-notes receivable1143备抵坏帐-应收票据借抵壤“辰-鹰收票撼1144应收帐款愿收幔款Accounts receivable11441应收帐款-港币愿收幔款-港第Accounts receivable-HKD11442Accounts receivable-USD应收帐款-美元鹰收幔款-美元Allowance forbad debts-accounts1145备低坏帐-应收帐款借低土翅辰-愿收幔款receivableAdministrative expenses管理费用Provision oninvestment insecurities持有作买卖之投资公平价值之溢利Finance costs财务费用Share ofresults ofjointly controlled应占合营公司业绩entitiesTaxation税项Minority interests少股东损益This year,s profitloss本年度利纯
3.CASH-FLOWSTATEMENT现金流量表
3.英文中文Operating activities:经营活动Profit beforetax税前^管溢利Adjustment-整:-Share ofresult ofjointly controlled应占共同控制公司业绩entitiesDepreciation折营Allowance fordoubtful debts(补贴拨回),呆坏帐补贴Change infair valueof investment投资物业公平价值之溢利propertiesChange infair valueof investments held for持有作买卖之投资之公平价值溢利tradinginterest received利息收入Finance costs财务费用Impairment loss on goodwillof JCE共同控制公司之商誉减值损失Impairment losson goodwillarising on增持予附属公司之权益导致商誉减值损失acquisition ofadditional interest in subsidiaries出售物业、厂房及设备之亏损(收益)Loss on disposal ofPPE持有作买卖之投资之亏损(收益)Gain ondisposal ofjointly controlled出售一间共同控制公司之收益entitiesWrite-back oftrade payables应付贸易账款拨回未^流勤资金燮勤前之^管棠矜及现金流量Increase ininventories ofproperties物业存货之减少(增加)Increase inother inventories其它存货之减少(增加)Increase intrade andother receivables应收贸易及其它款项之增加Increase ininvestmentsheldfor trading持有作买卖之投资的减少(增加)Increase intrade andother payables应付贸易及其它账款之增加(减少)Increase insales depositsreceived销售定金之增加(减少)Cash generatedfrom operation^管棠矜羟生之现金Dividend received已收股息Tax paid-income tax已付所得税Tax paid-land valueadded tax已付土地增值税Refund oftax所得税退回Net cashinflow generatedfrom operation^管棠矜之现金流量浮额投资业务Interest received利息收入Purchase ofproperty,plant and equipment购置物业,厂房及设备Proceeds from disposal ofproperty,plant出售物业,厂房及设备之收入andequipment附属公司收购Acquisition of additionalinterestinsub增持予附属公司之权益Net cashfromdisposal of asubsidiary出售一间附属公司之净现金收入Cash receivedondisposal ofaJCE出售一间共同控制公司之实收现金Dividend receivedfrom aJCE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 JCE1句共同控制公司支付的预付款Capital contributionsto JCE向共同控制公司出资Net cashfrom investingactivities源自投资之现金净值Financing activities融资渠矜Capital contributionfrom minority小股东投入资本shareholders应付关联公司款额之减少Decrease inamounts dueto relatedcompaniesIncrease inamounts dueto shareholders应付股东款项之增加Increase inamounts dueto 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 ofbankloans偿还银行贷款Repayment ofother borrowings偿还其它借款Interest paid已付股息Dividend paid已付利息Net cashfrom financingactivities融资渠矜小计Net increase/decrease incashcash现金及等同现金项目之燮勤equivalentNet increase/decrease incashcash垣金及等同现金项目之建勤equivalentsCashcash equivalentat1January现金及等同金工真目承上年度Cashcash equivalentat30November区吉傅现金及等同现金^目Analysis ofthe balanceof cashand cash垣金及等同现金项目的分析equivalentsBank balancesand cash金艮行结存及现金1148应收退税款鹰收退税款Fax refundsreceivable1149留抵税额留抵根履Tax retained1150应收收益愿收收益Accrued income其他愿收款■1159其他应收款Other receivables11591其他应收款-港币其他愿收款-港第Other receivables-HKD11592其他应收款-美元其他愿收款-美元Other receivables-USD备抵坏帐一其他应收(箭抵壤幔一其他Jffi Allowance forbad debts-other receivable1160款收款商品存货―1201商品存货Merchandise inventory商品存货(永续盘存)商品存货(永存)12011Merchandise inventory12012Merchandise inventoryStock Closing商品存货(定期盘存)商品存货(定期篮存)1202制成品裂成品Finished goods1203在制品在裂品Goods inprocess1204原料原料Raw materials1205物料物料Supplies1206在途材料在途材料Materialsupplies intransit回收料■1207回收料Reproduced materials1208借出原料借出原料Lend materials1209瑕疵品efective workH瑕疵品1215备抵存货跌价损失借抵存货跌^损失Allowance formarket declineinventory124预付款项付款项Prepayments1241预付货款于副寸^款Advance paymentsto suppliers1242用品盘存用品然存■Office suppliesonhand1243预付费用于直付费用Prepaid expenses1244预付税款付税款Prepaid taxes1245其他预付款其他付款Other prepayments1250应收关系企业款鹰收^保企渠款Accounts receivable-relationship其他流动资产126其他流勤资羟Other currentassets1261进项税额Input tax1262其他流动资产其他流勤资羟Other currentassets是期投资■13长期投资Long-term investments1301长期投资晨期投资Investments instocksAllowance forlossonlong-term1302备抵长期投资损失借抵晨期投资损失investments14Fixed assetsor Plantassets固定资产固定资羟140土地土地Land1401土地土地Land累言十折营一土地一|1402累计折旧一土地Accumulated depreciation-Land141房屋及建筑房屋及建篥Buildings andstructures1411房屋及建筑房屋及建篥Buildings andstructures累计折旧一房屋及建累言十折营一房屋及Accumulated depreciation-Buildings and1412筑建篥structures142机器设备檄器言殳借Vlachineryequipment1421机器设备檄器言殳借Machineryequipment累言十折蕾一檄器^Accumulated depreciation-Machinery1422累计折旧一机器设备equipment143水电设备水薪殳借Power equipment水甯媚1431水电设备Power equipmentAccumulated depreciation-Power累言十折营一水重音1432累计折旧一水电设备殳equipment144交通设备交通^^Transportation facilities1441交通设备交通^^Fransportation facilitiesAccumulated depreciations-累^折营一交通^1442累计折旧一交通设备Transportation facilitie145生财器具生口才器具Furniture and fixtures生财器具■1451生财器具Furniture andfixtures累计折旧一生财器具累言十折营一生财器Accumulateddepreciation-furniture and1452具fixtures146工具设备工具^^Toolsequipment1461工具设备工具^^PoolsequipmentAccumulated depreciation-Tools1462累计折旧一工具设备累言十折营一工具^倩equipment148杂项设备Miscellaneous equipment卿疆倩|1481杂项设备Miscellaneous equipmentAccumulateddepreciation-累言十折营一亲隹工1482累计折旧一杂项设备直言殳miscellaneous equipment未完工程及预付工程未完工程及予真付工Construct ionwork inprogress and程及149及设备款言殳彳帮款[advance payments1491未完工程未完工程Construction workin progressAdvancepayments onconstruction and1492预付工程及设备款予期寸工程及^借款equipment15其他资产其他资羟Other assets遮延^用—151递延费用Deferred charges1511开办费Organization costs1512递延权利金遮延^利金Deferred royalties1521存出保证金存出保金Guarantee depositspaid催收款■1531催收款项Accounts receivableoverdue备抵坏帐一催收款项倩抵壤幔一催收款IM1532Allowanceforbaddebts闲置资产•1541置资崖Idle assets累计折旧一闲置资产累言十折营一^置资1542Accumulateddepreciation-idle assets1601应收保证票据愿收保瞪票獴Guarantee notes1602存出保证票据存出保票摞Certified notes2负债Liabilities■210短期借款短期借款Short-term loans银仃透支■2101金艮行透支Bank overdrafts2102银行借款金艮行借款Bank loans解僮款2103购料贷款Purchases loans2109其他短期借款其他短期借款Other short-term loans2110应付商业本票愿付商渠本票Commercial paperspayable2111应付商业本票折价鹰付商渠本票折^Discount oncommercial paperspayable付票獴■2141应付票据Notes payable2142其他应付票据其他愿付票撼Other notespayable2143应付帐款鹰付幔款Accounts payable21431应付帐款-港币愿付幔款-港酹Accounts payable-HKI21432应付帐款-美元鹰付幔款-美元Accounts payable-USD2146应付费用鹰付费用Accrued expenses2147应付股利鹰付股利Dividends payable2148应付税捐鹰付税捐Other taxespayable金瞧.■2151销项税额Other notespayable2159其他应付款其他付款Other payables应付所得税2160,付所得税Income taxespayable225预收款项收款^Accounts collected in advance涮攵货款■2251预收货款Advances fromcustomers2254其他预收款其他覆收款Other accountscollectedin advance代收款!■2255代收款Collection forothers2270其他流动负债其他流勤负债Other currentliabilities24长期负债房期负债Long-term liabilities240长期债务房期僮才务Long-term loanspayable2401长期借款房期借款!Long-term loanspayable2402长期应付款房期愿付款Long-term payables2405其他长期负债其他是期负债Other long-term liabilities25其他负责其他负责Other liabilities存入保金■2501存入保证金Guarantee depositsreceived信托代理及保证负债信^代理及保II负债Frust collectionand guarantee26liabilities2601存入保证票据存入保瞪票獴Guarantee notesreceived2602应付保证票据鹰付保票摞Commitments onguarantee notes股东权益股剌霍益■3Stockholders equity31投入资本投入资本Paid-in capital3101股本股本Capital stock3109预收股本收股本Capital receivedinadvance3201增资准备增皆辆!Additional capitalsurplus3301资本公积资本公稹Capital surplus34保留盈馀保留盈绘Retained earnings340已指拨保留盈馀已指接保留盈绘Appropriated retainedearnings3401Legal surplus法定公积法定公稹341未指拨保留盈馀未指接保留盈绘Unappropriated retainedearnings保留盈馀(累积节损)保留盈绘(累稹厨损)3411Retained earningsor Accumulatedloss3412本期损益本期损益Profit orloss-current periods4营业收入管渠收入Operating revenues41营业收入管渠收入Operating revenues410销货收入金肖货收入Sales revenues4101销货收入金肖货收入Sales4102销货退回食肖货退回Sales returns4104销货折让金肖货折^Sales allowances劳务收入■420劳矜收入Service revenues4201加工收入加工收入Revenue formreprocessing4209其他营业收入其他管渠收入Other operatingrevenues5营业成本管渠成本Operating costs510销货成本金肖货成本Cost ofgoods sold5101销货成本金肖货成本Cost ofgoods sold5401直接人工直接人工Direct labor5500制造费用裂造费用Manufacturing overhead56劳务成本劳矜成本Service costs560劳务成本劳矜成本Service costs5601劳务成本劳矜成本Service costs5901其他营业成本其他管棠成本Other operatingcosts6营业费用管渠费用Operating expenses61营业费用管渠费用Operating expenses水^■6101水费Water6102电费ELECTRICITY6103电话费FELEPHONE6104文具及印刷文具及印刷STATIONERY租金■6105租金RENT6106娱乐交际费娱槃交除费ENTERTAINMENTGIFT6107维修保养费1GENERAL REPAIRMAINTENANCE雉修保餐费6108交通费交通费PRAVELLING保附■6109保险费INSURANCE6110广告费廉告费ADVERTISING6111管理费管理费MANAGEMENT FEES6112邮费6POSTAGE垂费6113出口运费出口CARRIAGE OUTWARDS6118入口运费入口CARRIAGE INWARDS6119核数费核数费AUDIT FEES6120COMMISSION佣金支出佣金支出事靠法律费|6121专业法律费PROFESSIONALLEGAL CHARGES6122杂费SUNDRY62折旧费■Depreciation Expenses6201土地折旧费土地折营费Land DepreciationExpensesBuildings andstructures Depreciation6202房屋及建筑折旧费房屋及建篥折营费ExpensesMachineryequipment Depreciation6203机器设备折旧费Expenses6204水电设备折旧费水雷音殳借折蕾费Power equipment Depreciation ExpensesFransportationfacilities6205交通设备折旧费交通^^折营费Depreciation ExpensesFurnitureandfixturesDepreciation6206生财器具折旧费生财器具折蕾费ExpensesPoolsequipmentDepreciation6207工具设备折旧费工具言殳借折营费Expenses占*上儿也,L将越Miscellaneous equipmentDepreciation6208杂项设备折旧费TH性璘媚折翳Expenses7营业外收入及支出管渠外收入及支出Non-operating incomeand expenses71营业外收入管渠外收入Non-operating income710营业外收入管渠外收入Non-operating income7101利息收入利息收入Interest income7102财产交易增益财羟交易增益Gain ondisposalofassets7103租赁收入租赁收入Rent income佣金收入Icommission income7104佣金收入7105商品盘盈商品黑盈Gains onphysical inventory7106兑换收入兑换收入Exchange gains7107退税收入退税收入Tax refundsincomeGain oninvestments7108投资收入投资收入7109其他收入其他收入Other non-operating income72营业外支出管棠外支出Non-operating expenses统外支出-720营业外支出Non-operating expenses7201利息支出利息支出Interest expenses7202财产交易损失时羟交易损失Loss ondisposalofassets7203灾害损失袋害损失Loss oncalamity7204存货跌价损失存货跌损失Loss onmarket declineof inventory7205盘存损失然存损失Loss onphysical inventory7206兑换损失兑换损失Exchange losses7208投资损失投资损失Loss oninvestments其他营业外支出及其他管渠外支出及Other non-operating expenseslosses7209损失损失非常损益及会计非常损益及曾言十原Extraordinary itemsand cumulative原则变更累积影8即燮更累稹影警敷effect响数81非常损益非常损益Extraordinary items8101Extraordinary items非常损益非常损益会计原则变更累积影畲言十原即燮更累稹Cumulative effectof changesin8202响数影辔数accounting princip所得税9所得税Income taxes卜得税91Income taxes1所得税______所得税910所得税Income taxes9101预计所得税Income taxes于躺十所得税香港会计报表(中英文对昭/\\\J.资产负债表
11.Balance Sheets英文中文Non-Current Assets非流动资产Property,plant andequipment物业,厂房及设备Investment properties投资物业Intangible assets无形资产Property heldfor development待发展物业Investment insubsidiaries投资子公司Interests injointly controlledentities投资合营公司Interests inassociate投资联营公司Investment insecurities noncurrent证券投资assetsDeferred taxation递延税项资产Sub-total小言十Current Assets非流动资产Inventories ofproperties物业存货Other inventories其它存货Debtors,deposits andprepayments应收贸易及其它应收款Amount duefrom holdingcompany应收控股公司Amount duefrom fellowsubsidiary应收联属公司Amounts duefrom subsidiaries应收子公司Amounts duefrom JCE/associates应收合营公司/联营公司Amounts duefromrelatedcompanies应收关连公司Amounts duefrom minorityshareholders应收少股东Amount duefrom shareholders愿收股束款Investments insecurities currentassets证券投资Prepaid tax预付税款Bank deposits,pledged银行存款(抵押)Bank balances,deposits andcash银行结余及现金Sub-total流动资产小言十Current Liabilities流动负债Trade andother payables应付贸易及其它应收款Sales depositsreceived销售定金Amounts dueto subsidiaries应付子公司Amounts clueto immediateholding应付控股公司Amounts dueto fellowsubsidiaries应付联属公司Amount duetoJCE/associates应付合营公司/联营公司Amounts dueto relatedcompanies应付关连公司Amount dueto shareholders应付股东款Amount dueto minorityshareholders应付少股东Bank borrowings,due withinone year银行借款(一年内)Other borrowings,due withinone year其它借款(一年内)应付所得税Income taxpayableSub-total小言十Capital andReserves资本及储备Paid-up capital资本Retained earningsb/f年初未分配利润This yearsprofit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 revaluationreserve投资物业重估储备Sub-total所有者权益小言十Minority interests少股东权益Non-Current Liabilities非流动负债Bank borrowings,due afterone year银行借款(一年以上)Other borrowings,due afterone year其它借款(一年以上)Long termpayables长期应付款Deferred taxation递延税款Sub-total小言十
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 ofsales营业成本Gross Margin经营毛利Other operatingincome其它业务收入Interest Income利息收入Gain frominvestment insccuritcs投资收益Change infair valueof investment投资物业公平价值之溢利propertiesOther operatingexpenses其它业务支出Selling expenses营业费用。