企业的会计报表——通常包括资产负债表、利润表、现金流量表进行审计，对报表的真实性、客观性、公允性发表审计意见。是审计业务中最常规的一类。在我国境内注册的所有外资企业在每年有关部门规定的时间之前办理年检时均要向官方提供经中国注册会计师审计后的会计报表。
香港会计报表（中英文对照）
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1.Balance Sheets |
1.资产负债表 |
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英文 |
中文 |
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Non-Current Assets |
非流动资产 |
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Property, plant and equipment |
物业, 厂房及设备 |
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Investment properties |
投资物业 |
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Intangible assets |
无形资产 |
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Property held for development |
待发展物业 |
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Investment in subsidiaries |
投资子公司 |
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Interests in jointly controlled entities |
投资合营公司 |
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Interests in associate |
投资联营公司 |
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Investment in securities (non current assets) |
证券投资 |
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Deferred taxation |
递延税项资产 |
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Sub-total |
小計 |
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Current Assets |
非流动资产 |
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Inventories of properties |
物业存货 |
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Other inventories |
其它存货 |
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Debtors, deposits and prepayments |
应收贸易及其它应收款 |
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Amount due from holding company |
应收控股公司 |
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Amount due from fellow subsidiary |
应收联属公司 |
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Amounts due from subsidiaries |
应收子公司 |
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Amounts due from JCE / associates |
应收合营公司 / 联营公司 |
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Amounts due from related companies |
应收关连公司 |
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Amounts due from minority shareholders |
应收少股东 |
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Amount due from shareholders |
應收股東款 |
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Investments in securities (current assets) |
证券投资 |
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Prepaid tax |
预付税款 |
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Bank deposits, pledged |
银行存款 (抵押) |
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Bank balances, deposits and cash |
银行结余及现金 |
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Sub-total |
流动资产小計 |
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Current Liabilities |
流动负债 |
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Trade and other payables |
应付贸易及其它应收款 |
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Sales deposits received |
销售定金 |
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Amounts due to subsidiaries |
应付子公司 |
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Amounts due to immediate holding |
应付控股公司 |
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Amounts due to fellow subsidiaries |
应付联属公司 |
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Amount due to JCE/associates |
应付合营公司 / 联营公司 |
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Amounts due to related companies |
应付关连公司 |
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Amount due to shareholders |
应付股东款 |
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Amount due to minority shareholders |
应付少股东 |
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Bank borrowings, due within one year |
银行借款 (一年内) |
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Other borrowings, due within one year |
其它借款 (一年内) |
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Income tax payable |
应付所得税 |
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Sub-total |
小計 |
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Capital and Reserves |
资本及储备 |
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Paid-up capital |
资本 |
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Retained earnings b/f |
年初未分配利润 |
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This year's profit |
本年度纯利 |
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Dividend |
股息 |
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Reserve appropriation |
利润分配-提取储备基金 |
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Statutory reserve |
法定储备 |
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Capital reserves |
资本公积-股权投资准备 |
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Property revaluation reserve |
投资物业重估储备 |
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Sub-total |
所有者权益小計 |
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Minority interests |
少股东权益 |
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Non-Current Liabilities |
非流动负债 |
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Bank borrowings, due after one year |
银行借款 (一年以上) |
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Other borrowings, due after one year |
其它借款 (一年以上) |
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Long term payables |
长期应付款 |
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Deferred taxation |
递延税款 |
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Sub-total |
小計 |
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2.INCOME STATEMENT |
2.损益表 |
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英文 |
中文 |
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Turnover |
营业收入 |
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Business Tax |
主营业务税金及附加 |
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Cost of sales |
营业成本 |
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Gross Margin |
经营毛利 |
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Other operating income |
其它业务收入 |
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Interest Income |
利息收入 |
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Gain from investment in securites |
投资收益 |
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Change in fair value of investment properties |
投资物业公平价值之溢利 |
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Other operating expenses |
其它业务支出 |
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Selling expenses |
营业费用 |
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Administrative expenses |
管理费用 |
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Provision on investment in securities |
持有作买卖之投资公平价值之溢利 |
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Finance costs |
财务费用 |
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Share of results of jointly controlled entities |
应占合营公司业绩 |
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Taxation |
税项 |
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Minority interests |
少股东损益 |
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This year's (profit) loss |
本年度利纯 |
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3.CASH-FLOWSTATEMENT |
3.现金流量表 |
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英文 |
中文 |
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Operating activities: |
经营活动 |
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Profit before tax |
稅前經營溢利 |
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Adjustment:- |
調整:- |
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Share of result of jointly controlled entities |
应占共同控制公司业绩 |
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Depreciation |
折舊 |
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Allowance for doubtful debts |
（补贴拨回），呆坏帐补贴 |
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Change in fair value of investment properties |
投资物业公平价值之溢利 |
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Change in fair value of investments held for trading |
持有作买卖之投资之公平价值溢利 |
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interest received |
利息收入 |
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Finance costs |
财务费用 |
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Impairment loss on goodwill of JCE |
共同控制公司之商誉减值损失 |
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Impairment loss on goodwill arising on acquisition of |
增持予附属公司之权益导致商誉减值损失 |
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additional interest in subsidiaries |
出售物业、厂房及设备之亏损（收益） |
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Loss on disposal of PPE |
持有作买卖之投资之亏损（收益） |
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Gain on disposal of jointly controlled entities |
出售一间共同控制公司之收益 |
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Write-back of trade payables |
应付贸易账款拨回 |
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未計流動資金變動前之經營業務及現金流量 |
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Increase in inventories of properties |
物业存货之减少（增加） |
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Increase in other inventories |
其它存货之减少（增加） |
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Increase in trade and other receivables |
应收贸易及其它款项之增加 |
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Increase in investments held for trading |
持有作买卖之投资的减少（增加） |
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Increase in trade and other payables |
应付贸易及其它账款之增加（减少） |
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Increase in sales deposits received |
销售定金之增加（减少） |
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Cash generated from operation |
經營業務產生之現金 |
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Dividend received |
已收股息 |
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Tax paid- income tax |
已付所得稅 |
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Tax paid- land value added tax |
已付土地增值稅 |
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Refund of tax |
所得稅退回 |
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Net cash inflow generated from operation |
經營業務之現金流量淨額 |
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投资业务 |
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Interest received |
利息收入 |
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Purchase of property, plant and equipment |
购置物业，厂房及设备 |
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Proceeds from disposal of property, plant and equipment |
出售物业，厂房及设备之收入 |
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附属公司收购 |
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Acquisition of additional interest in sub |
增持予附属公司之权益 |
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Net cash from disposal of a subsidiary |
出售一间附属公司之净现金收入 |
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Cash received on disposal of a JCE |
出售一间共同控制公司之实收现金 |
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Dividend received from a JCE |
收到一间共同控制公司的股息 |
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Repayment from related companies |
来自关联公司的（预付款）还款 |
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Advances to JCE |
向共同控制公司支付的预付款 |
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Capital contributions to JCE |
向共同控制公司出资 |
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Net cash from investing activities |
源自投资之现金净值 |
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Financing activities |
融資業務 |
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Capital contribution from minority shareholders |
小股东投入资本 |
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Decrease in amounts due to related companies |
应付关联公司款额之减少 |
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Increase in amounts due to shareholders |
应付股东款项之增加 |
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Increase in amounts due to JCE |
应付共同控制公司款项之增加（减少） |
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New bank loans raised |
新筹集银行贷款 |
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Repayment of bank loans |
偿还银行贷款 |
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Repayment of other borrowings |
偿还其它借款 |
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Interest paid |
已付股息 |
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Dividend paid |
已付利息 |
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Net cash from financing activities |
融資業務小计 |
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Net increase/ (decrease) in cash & cash equivalent |
現金及等同現金項目之變動 |
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Net increase/ (decrease) in cash & cash equivalents |
現金及等同現金項目之變動 |
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Cash & cash equivalent at 1 January |
現金及等同現金項目承上年度 |
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Cash & cash equivalent at 30 November |
結轉現金及等同現金項目 |
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Analysis of the balance of cash and cash equivalents |
現金及等同現金項目的分析 |
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Bank balances and cash |
銀行結存及現金 |
(责任编辑：勤高企业顾问)
