香港会计报表(中英文对照)精要.docVIP

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 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?(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?immediate?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?borrowings,?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?years?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 Property?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