香港會計報表(中英文對照)(同名401)

香港會計報表（中英文對照）1.Balance

Sheets

1.資產(chǎn)負債表

英文中文Non-Current

Assets非流動資產(chǎn)Property,

plant

and

equipment物業(yè),

廠房及設備Investment

properties投資物業(yè)Intangible

assets無形資產(chǎn)Property

held

for

development待發(fā)展物業(yè)Investment

in

subsidiaries投資子公司Interests

in

jointly

controlled

entities投資合營公司Interests

in

associate投資聯(lián)營公司Investment

in

securities

(non

current

assets)證券投資Deferred

taxation遞延稅項資產(chǎn)Sub-total小計Current

Assets非流動資產(chǎn)Inventories

of

properties物業(yè)存貨Other

inventories其它存貨Debtors,

deposits

and

prepayments應收貿(mào)易及其它應收款Amount

due

from

holding

company應收控股公司Amount

due

from

fellow

subsidiary應收聯(lián)屬公司Amounts

due

from

subsidiaries應收子公司Amounts

due

from

JCE

/

associates應收合營公司

/

聯(lián)營公司Amounts

due

from

related

companies應收關連公司Amounts

due

from

minority

shareholders應收少股東Amount

due

from

shareholders應收股東款Investments

in

securities

(current

assets)證券投資Prepaid

tax預付稅款Bank

deposits,

pledged銀行存款

(抵押)Increase

in

investments

held

for

trading持有作買賣之投資的減少（增加）Increase

in

trade

and

other

payables應付貿(mào)易及其它賬款之增加（減少）Increase

in

sales

deposits

received銷售定金之增加（減少）Cash

generated

from

operation經(jīng)營業(yè)務產(chǎn)生之現(xiàn)金Dividend

received已收股息Tax

paid-

income

tax已付所得稅Tax

paid-

land

value

added

tax已付土地增值稅Refund

of

tax所得稅退回Net

cash

inflow

generated

from

operation經(jīng)營業(yè)務之現(xiàn)金流量淨額投資業(yè)務Interest

received利息收入Purchase

of

property,

plant

and

equipment購置物業(yè)，廠房及設備Proceeds

from

disposal

of

property,

plant

and

equipment出售物業(yè)，廠房及設備之收入附屬公司收購

Acquisition

of

additional

interest

in

sub增持予附屬公司之權益Net

cash

from

disposal

of

a

subsidiary出售一間附屬公司之凈現(xiàn)金收入

Cash

received

on

disposal

of

a

JCE出售一間共同控制公司之實收現(xiàn)金Dividend

received

from

a

JCE收到一間共同控制公司的股息Repayment

from

related

companies來自關聯(lián)公司的（預付款）還款Advances

to

JCE向共同控制公司支付的預付款Capital

contributions

to

JCE向共同控制公司出資Net

cash

from

investing

activities源自投資之現(xiàn)金凈值Financing

activities融資業(yè)務Capital

contribution

from

minority

shareholders

小股東投入資本Decrease

in

amounts

due

to

related

companies應付關聯(lián)公司款額之減少Increase

in

amounts

due

to

shareholders應付股東款項之增加Increase

in

amounts

due

to

JCE應付共同控制公司款項之增加（減少）New

bank

loans

raised新籌集銀行貸款Repayment

of

bank

loans償還銀行貸款Repayment

of

other

borrowings償還其它借款Interest

paid已付股息Dividend

paid已付利息Net

cash

from

financing

activities融資業(yè)務小計Net

increase/

(decrease)

in

cash

&

cash

equivalent現(xiàn)金及等同現(xiàn)金項目之變動Net

increase/

(decrease)

in

cash

&

cash

equivalents現(xiàn)金及等同現(xiàn)金項目之變動Cash

&

cash

equivalent

at

1

January現(xiàn)金及等同現(xiàn)金項目承上年度Cash

&

cash

equivale