求香港公司财务报表模板

Current Assets1.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
小计
　
　
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
应收股东款
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
流动资产小计
　
　
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
小计
　
　
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 year's 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
所有者权益小计
　
　
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
Sub-total
小计

2.INCOME STATEMENT
2.损益表

英文
中文
Turnover
营业收入
Business Tax
主营业务税金及附加
Cost of sales
营业成本
Gross Margin
经营毛利
Other operating income
其它业务收入
Interest Income
利息收入
Gain from investment in securites
投资收益
Change in fair value of investment properties
投资物业公平价值之溢利
Other operating expenses
其它业务支出
Selling expenses
营业费用
Administrative expenses
管理费用
Provision on investment in securities
持有作买卖之投资公平价值之溢利
Finance costs
财务费用
Share of results of jointly controlled entities
应占合营公司业绩
Taxation
税项
Minority interests
少股东损益
This year's (profit) loss
本年度利纯

3.CASH-FLOWSTATEMENT
3.现金流量表

英文
中文
Operating activities:
经营活动
Profit before tax
税前经营溢利
Adjustment:-
调整:-
Share of result of jointly controlled entities
应占共同控制公司业绩
Depreciation
折旧
Allowance for doubtful debts
（补贴拨回），呆坏帐补贴
Change in fair value of investment properties
投资物业公平价值之溢利
Change in fair value of investments held for trading
持有作买卖之投资之公平价值溢利
interest received
利息收入
Finance costs
财务费用
Impairment loss on goodwill of JCE
共同控制公司之商誉减值损失
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
additional interest in subsidiaries
出售物业、厂房及设备之亏损（收益）
Loss on disposal of PPE
持有作买卖之投资之亏损（收益）
Gain on disposal of jointly controlled entities
出售一间共同控制公司之收益
Write-back of trade payables
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
Increase in inventories of properties
物业存货之减少（增加）
Increase in other inventories
其它存货之减少（增加）
Increase in trade and other receivables
应收贸易及其它款项之增加
Increase in investments held for trading
持有作买卖之投资的减少（增加）
Increase in trade and other payables
应付贸易及其它账款之增加（减少）
Increase in sales deposits received
销售定金之增加（减少）
Cash generated from operation
经营业务产生之现金
　
　
　
　
Dividend received
已收股息
Tax paid- income tax
已付所得税
Tax paid- land value added tax
已付土地增值税
Refund of tax
所得税退回
　
　
Net cash inflow generated from operation
经营业务之现金流量净额
　
投资业务
Interest received
利息收入
Purchase of property, plant and equipment
购置物业，厂房及设备
Proceeds from disposal of property, plant and equipment
出售物业，厂房及设备之收入
　
附属公司收购
Acquisition of additional interest in sub
增持予附属公司之权益
Net cash from disposal of a subsidiary
出售一间附属公司之净现金收入
Cash received on disposal of a JCE
出售一间共同控制公司之实收现金
Dividend received from a JCE
收到一间共同控制公司的股息
Repayment from related companies
来自关联公司的（预付款）还款
Advances to JCE
向共同控制公司支付的预付款
Capital contributions to JCE
向共同控制公司出资
Net cash from investing activities
源自投资之现金净值
　
　
Financing activities
融资业务
Capital contribution from minority shareholders
小股东投入资本
Decrease in amounts due to related companies
应付关联公司款额之减少
Increase in amounts due to shareholders
应付股东款项之增加
Increase in amounts due to JCE
应付共同控制公司款项之增加（减少）
New bank loans raised
新筹集银行贷款
Repayment of bank loans
偿还银行贷款
Repayment of other borrowings
偿还其它借款
Interest paid
已付股息
Dividend paid
已付利息
Net cash from financing activities
融资业务小计
　
　
　
　
Net increase/ (decrease) in cash & cash equivalent
现金及等同现金项目之变动
　
　
Net increase/ (decrease) in cash & cash equivalents
现金及等同现金项目之变动
Cash & cash equivalent at 1 January
现金及等同现金项目承上年度
Cash & cash equivalent at 30 November
结转现金及等同现金项目
Analysis of the balance of cash and cash equivalents
现金及等同现金项目的分析
Bank balances and cash
银行结存及现金