政府的综合财务报表(pdf43页)讲解.pdf

二○○五至○六年度 政府綜合財務報表(按應計制編製) Accrual-based consolidated financial statements of the Government for the year ended 31 March 2006 1 目錄 CONTENTS 頁 Page 引言 INTRODUCTION 3 綜合財務報表(按應計制編製) ACCRUAL-BASED CONSOLIDATED FINANCIAL STATEMENTS 5 綜合財務表現表 Consolidated Statement of Financial Performance – 經營開支按性質分類 with operating expenses classified by nature 6 – 經營開支按功能分類 with operating expenses classified by function 7 綜合財務狀況表 Consolidated Statement of Financial Position 8 綜合現金流量表 Consolidated Cash Flow Statement 9 應計制下的一般儲備與現金收付制下的綜合結餘(財政儲備)對帳表 10 Statement of Reconciliation between the General Reserve reported under the accrual basis and the Consolidated Fund Balance (Fiscal Reserves) reported under the cash basis 應計制與現金收付制下的盈餘對帳表 11 Statement of Reconciliation between the Surpluses reported under the accrual basis and under the cash basis 財務報表附註 Notes to the Financial Statements 12 資產保管報表 STEWARDSHIP STATEMENT 39 2 引言 INTRODUCTION 3 引言 INTRODUCTION 我們很高興在本冊載列二○○五至○ We are pleased to present in this bookl