香港會(huì)計(jì)報(bào)表(中英文對(duì)照)

1、香港會(huì)計(jì)報(bào)表（中英文對(duì)照）香港會(huì)計(jì)報(bào)表（中英文對(duì)照）1.BalanceSheets1.資產(chǎn)負(fù)債表英文英文中文中文NonCurrentAssets非流動(dòng)資產(chǎn)非流動(dòng)資產(chǎn)Propertyplantequipment物業(yè)廠房及設(shè)備Investmentproperties投資物業(yè)Intangibleassets無(wú)形資產(chǎn)Propertyheldfdevelopment待發(fā)展物業(yè)Investmentinsubsidiaries投資子公司Interes

2、tsinjointlycontrolledentities投資合營(yíng)公司Interestsinassociate投資聯(lián)營(yíng)公司Investmentinsecurities(noncurrentassets)證券投資Deferredtaxation遞延稅項(xiàng)資產(chǎn)Subtotal小計(jì)CurrentAssets非流動(dòng)資產(chǎn)非流動(dòng)資產(chǎn)Inventiesofproperties物業(yè)存貨Otherinventies其它存貨Debtsdepositsprep

3、ayments應(yīng)收貿(mào)易及其它應(yīng)收款A(yù)mountduefromholdingcompany應(yīng)收控股公司Amountduefromfellowsubsidiary應(yīng)收聯(lián)屬公司Amountsduefromsubsidiaries應(yīng)收子公司AmountsduefromJCEassociates應(yīng)收合營(yíng)公司聯(lián)營(yíng)公司Amountsduefromrelatedcompanies應(yīng)收關(guān)連公司Amountsduefromminityshareholder

4、s應(yīng)收少股東Amountduefromshareholders應(yīng)收股東款I(lǐng)nvestmentsinsecurities(currentassets)證券投資Prepaidtax預(yù)付稅款Bankdepositspledged銀行存款(抵押)NonCurrentLiabilities非流動(dòng)負(fù)債非流動(dòng)負(fù)債Bankbrowingsdueafteroneyear銀行借款(一年以上)Otherbrowingsdueafteroneyear其它借款(

5、一年以上)Longtermpayables長(zhǎng)期應(yīng)付款Deferredtaxation遞延稅款Subtotal小計(jì)2.INCOMESTATEMENT2.損益表英文英文中文中文Turnover營(yíng)業(yè)收入BusinessTax主營(yíng)業(yè)務(wù)稅金及附加Costofsales營(yíng)業(yè)成本GrossMargin經(jīng)營(yíng)毛利經(jīng)營(yíng)毛利Otheroperatingincome其它業(yè)務(wù)收入InterestIncome利息收入Gainfrominvestmentinsecu

6、rites投資收益Changeinfairvalueofinvestmentproperties投資物業(yè)公平價(jià)值之溢利Otheroperatingexpenses其它業(yè)務(wù)支出Sellingexpenses營(yíng)業(yè)費(fèi)用Administrativeexpenses管理費(fèi)用Provisiononinvestmentinsecurities持有作買賣之投資公平價(jià)值之溢利Financecosts財(cái)務(wù)費(fèi)用Shareofresultsofjointlyc