HK公司会计做账财务报表科目中英文模板.docx

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1、HK公司会计做账财务报表科目中英文模板香港公司会计做账报表的组成：1.BalanceSheetS资产负债表2.INC0MESTATEMENL损益表3.CASH-FLoWSTATEMENT现金流量表如下示例：一、资产负债表Non-CurrentAssets非流动资产Property,plantandequipment物业，厂房及设备Investmentproperties投资物业Intangibleassets无形资产Propertyheldfordevelopment彳寺发展物业Investmentinsubsidiaries投资子公司Interestsinjointlycontrollede

2、ntities投资合营公司Interestsinassociate投资联营公司Investmentinsecurities(noncurrentassets)证券投资Deferredtaxation递延税项资产Sub-total小计CurrentAssets非流动资产Inventoriesofproperties物业存货Otherinventories其它存货Debtors,depositsandprepayments应收贸易及其它应收款Amountduefromholdingcompany应“攵控月殳公司Amountduefromfellowsubsidiary应收联属公司Amountsdu

3、efromsubsidiaries应收子公司AmountsduefromJCE/associates应收合营公司/联营公司Amountsduefromrelatedcompanies应收关连公司Amountsduefromminorityshareholders应收少股东Amountduefromshareholders应收股东款Investmentsinsecurities(currentassets)证券投资Prepaidtax预付税款Bankdeposits,pledged银行存款(抵押)Bankbalances,depositsandcash银行结余及现金Sub-total流动资产小计

4、CurrentLiabilities流动负彳责Tradeandotherpayables应付贸易及其它应收款Salesdepositsreceived销售定金Amountsduetosubsidiaries应付子公司Amountsduetoimmediateholding应付控股公司Amountsduetofellowsubsidiaries应付联属公司AmountduetoJCE/associates应付合营公司/联营公司Amountsduetorelatedcompanies应付关连公司Amountduetoshareholders应付股东款Amountduetominorityshare

5、holders应付少股东Bankborrowings,duewithinoneyear银行借款（一年内）Otherborrowings,duewithinoneyear其它借款（一年内）Incometaxpayable应付所得税Sub-total小计CapitalandReserves资本及储备Paid-upcapital资本Retainedearningsb/f年初未分配利润Thisyearsprofit本年度纯利Dividend股息Reserveappropriation利润分配-提取储备基金Statutoryreserve法定储备Capitalreserves资本公积-股权投资准备Pro

6、pertyrevaluationreserve投资物业重估储备Sub-total所有者权益小计Minorityinterests少股东权益Non-CurrentLiabilities非流动负债Bankborrowings,dueafteroneyear银行借款（一年以上）Otherborrowings；dueafteroneyear其它借款（一年以上）1.ongtermpayables长期应付款Deferredtaxation递延税款Sub-total小计ASSETSODLIADILITIfS彦及科俄）Ron-cuxrcntassets固定肾流）Pxope*ty,plantandequipme

7、nt以fl及JK公般脩Currentassets（就财费度）PxepsyMent5付IRIJiAccountReceivable8收祟款Aiiountduefro*adirecto廛收9ESI*琼CaSh3ndbankbalances现金及国行品&_Currentliabilities（3Stbft（）Accruals型付改用AountduotodirectorHSf寸董事策审IntexestPayable05付利恩ShrxtexMloan运用贷款_HetCiixxentliabilities（浮薪独诺差）.TOTALASSETSLESSCURRE三TLlABlLrnHS（纯笛有济办的储）二、

8、损益表英文中文Turnover营业收入BusinessTax主营业务税金及附加Costofsales营业成本GrossMargin经营毛利Otheroperatingincome其它业务收入InterestIncome利息收入Gainfrominvestmentinsecurites投资收益Changeinfairvalueofinvestmentproperties投资物业公平价值之溢利Otheroperatingexpenses其它业务支出Sellingexpenses营业费用Administrativeexpenses管理费用Provisiononinvestmentinsecuriti

9、es持有作买卖之投资公平价值之溢利Financecosts财务费用Shareofresultsofjointlycontrolledentities应占合营公司业绩Taxation税项Minorityinterests少股东损益Thisyears(profit)loss本年度利纯三、现金流量表英文中文Operatingactivities:经营活动Profitbeforetax税前经营溢利Adjustment:-调整:-Shareofresultofjointlycontrolledentities应占共同控制公司业绩Depreciation折旧Allowancefordoubtfuldebt

10、s（补贴拨回）,呆坏帐补贴Changeinfairvalueofinvestmentproperties投资物业公平价值之溢利Changeinfairvalueofinvestmentsheldfortrading持有作买卖之投资之公平价值溢利interestreceived利息收入Financecosts财务费用ImpairmentlossongoodwillofJCE共同控制公司之商誉减值损失Impairmentlossongoodwillarisingonacquisitionof增持予附属公司之权益导致商誉减值损失additionalinterestinsubsidiaries出售物业

11、、厂房及设备之亏损（收益）1.ossondisposalofPPE持有作买卖之投资之亏损（收益）Gainondisposalofjointlycontrolledentities出售一间共同控制公司之收益Write-backoftradepayables应付贸易账款拨回未计流动资金变动前之经营业务及现金流量Increaseininventoriesofproperties物业存货之减少（增加）Increaseinotherinventories其它存货之减少（增加）Increaseintradeandotherreceivables应收贸易及其它款项之增加Increaseininvestmen

12、tsheldfortrading持有作买卖之投资的减少（增加）Increaseintradeandotherpayables应付贸易及其它账款之增加（减少）Increaseinsalesdepositsreceived销售定金之增加（减少）Cashgeneratedfromoperation经营业务产生之现金Dividendreceived已收股息Taxpaid-incometax已付所得税Taxpaid-landvalueaddedtax已付土地增值税Refundoftax所得税退回Netcashinflowgeneratedfromoperation经营业务之现金流量净额投资业务Inter

13、estreceived利,息、收入Purchaseofproperty,plantandequipment购置物业,厂房及设备Proceedsfromdisposalofproperty,plantandequipment出售物业，厂房及设备之收入附属公司收购size=+。Acquisitionofadditionalinterestinsub增持予附属公司之权益Netcashfromdisposalofasubsidiary出售一间附属公司之净现金收入size=+。CashreceivedondisposalofaJCE出售一间共同控制公司之实收现金Dividendreceivedfroma

14、JCE收到一间共同控制公司的股息Repaymentfromrelatedcompanies来自关联公司的（预付款）还款AdvancestoJCE向共同控制公司支付的预付款CapitalcontributionstoJCE向共同控制公司出资Netcashfrominvestingactivities源自投资之现金净值Financingactivities融资业务Capitalcontributionfromminorityshareholders/月殳东投入资本Decreaseinamountsduetorelatedcompanies应付关联公司款额之减少Increaseinamountsdu

15、etoshareholders应付股东款项之增加IncreaseinamountsduetoJCE应付共同控制公司款项之增加(减少)Newbankloansraised新筹集银行贷款Repaymentofbankloans偿还银行贷款Repaymentofotherborrowings偿还其它借款Interestpaid已付股息Dividendpaid已付利息Netcashfromfinancingactivities融资业务小计Netincrease/(decrease)incash&cashequivalent现金及等同现金项目之变动Netincrease/(decrease)incash&cashequivalents现金及等同现金项目之变动Cash&cashequivalentat1January现金及等同现金项目承上年度Cash&cashequivalentat30November结转现金及等同现金项目Analysisofthebalanceofcashandcashequivalents现金及等同现金项目