香港会计报表中英文对照.docxVIP

PAGE PAGE # 香港会计报表（中英文对照） 英文 中文 Non-Current Assets 非流动资产 Property, pla nt and equipme nt 物业,厂房及设备 n vestme nt properties 投资物业 ntan gible assets 无形资产 Property held for developme nt 待发展物业 n vestme nt in subsidiaries 投资子公司 n terests in join tly con trolled en tities 投资合营公司 n terests in associate 投资联营公司 n vestme nt in securities (non curre nt assets) 证券投资 Deferred taxati on 递延税项资产 Sub-total 小計 Current Assets 非流动资产 nven tories of properties 物业存货 Other inven tories 其它存货 Debtors, deposits and prepayme nts 应收贸易及其它应收款 Amount due from holdi ng compa ny 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 compa nies 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 nvestments in securities (current assets) 证券投资 Prepaid tax 预付税款 Bank deposits, pledged 银行存款（抵押）  Bank bala nces, 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 holdi ng 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 compa nies 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 borrow in gs, due with in one year 银行借款（一年内） Other borrow in gs, due with in one year 其它借款（一年内） n come tax payable 应付所得税 Sub-total 小計 Capital and Reserves 资本及储备 Paid-up capital 资本 Reta ined earnings b/f 年初未分配利润 This years profit 本年度纯利 Divide nd 股息 Reserve appropriati on 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 revaluati on 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 borrow in gs, due after one year 银行借款（一年以上） Other borrow in gs, due after one year 其它借款（一年以上） _ong term payables 长期应付款 Deferred taxati on 递延税款 Sub-total 小計 英文 中文 Turnover 营业收入 Bus in ess Tax 主营业务税金及附加 Cost of sale