1、| You have to believe, there is a way. The ancients said:“ the kingdom of heaven is trying to enter“. Only when the reluctant step by step to go to it s time, must be managed to get one step down, only have struggled to achieve it. - Guo Ge TechDirectors report 董事会报告书 For the year ended 31 December
2、2005 截至 2005 年 12 月 31 日止Financial statement 财务报表Principal activity 主要业务Investment holding 投资控股方Related party 关联方Results and appropriation 业务及分派Income statement 收入报表Recommend the payment of a dividend 建议派发股息Fixed assets 固定资产Share capital 股本Directors interest 董事享有权益Management contracts 管理合约Auditor 审计
3、师Chairman 董事长Auditors report 审计师报告书Certified public accountant 注册会计师Turnover 营业额General and administrative expenses 日常与行政开支Profit before income tax 税前盈利Income tax expense 所得税费用Attributable to 应得部分Balance sheet 资产负债表Non-current asset 非流动资产Associate 联营企业Deferred income tax 递延所得税Current asset 流动资产Due f
4、rom related companies 关联公司应付款Due to related companies 应付关联公司款Prepaid design fee 预付设计费Equity and liability 权益与负债Accumulated deficits 累计亏绌Current liabilities 流动负债Accruals 预提Total equity and liabilities 权益与负债总额Net current liabilities 净流动负债Total assets less current liabilities 减流动负债后的总资产Cash flow from o
5、perating activities 经营现金流Cash flows from investing activities 投资现金流Cash flows from financing activities 融资现金流Receivables 应付款项Payables 应付款项Cash and cash equivalents 现金与现金等价物Bank balance 银行结余Causeway Bay 铜锣湾The ultimate holding company 最终控股公司In units of HK dollars 以港元为记帐本位Accounting policy 会计政策Hong Ko
6、ng Financial Reporting Standards 香港财务报告准则Historical cost convention 历史成本法Fair value 公平值Consolidated and separate financial statement 合并与个别财务报表Carrying amount 帐面值Leasehold improvements 租赁改良物On a straight-line basis 直线法Property, plant and equipment 地产，厂房与设备Impairment of assets 资产损坏Operating lease 经营租赁
7、Intangible assets 隐形资产Subsidiaries 附属公司Translation of foreign currency 外币业务Employee benefits 员工福利Bonus plan 奖金计划Credit risk 信贷风险Turnover 营业额Expenses by nature 根据类型分类的开支Operating lease 运营租金Depreciation of fixed assets 固定资产折旧Tax expense 税务开支Net book value 净账面价值Unlisted shares 未上市股票Directors emolument
8、董事的薪水Allowances 津贴commitments 承付unsecured 无担保no fixed repayment terms 无固定归还期限effective rate 实际利率principal taxation rate 主税率liability method 负债法EXISTENCIAS：库存、存货、存量EMISION OBLIGACIN Y OTROS VALORES NEGOCIABLES：债券及其它可转让有价证券发行PRIMA DE EMISIN：发行溢价、股本溢价RVAS EN SOC CONS POR INTEGRAC GLOBAL O PROP：全球一体化或财产
9、持有人特许公司储备（这个词组里缩写太多，我也猜不太出具体什么意思，RVAS 也可能是“准备金”的意思，SOC CONS 我这里暂且理解为“特许公司” ）RESULTADO SOCIEDAD DOMINANTE：控股公司损益CUENTA DE RESULTADOS：损益帐目CUENTA DE EXPLOTACIN：出口帐目Trabajos del grupo para el inmovilizado：固定资产小组性工作Subvenciones en capital transferidas a resultados：对转移到损益的所有人权益的补贴VARIACIN EXISTENCIAS PROD
10、UCTOS TERMINADOS O EN CURSO：库存成品或半成品变动APROVISIONAMIENTOS：供给INTERESES MINORITARIOS：少数人（少数派）的利益Factoring / Titulizacin：Factoring 是英语，应该是贷款保收, 应收帐款让售的意思。Titulizacin 这个词我没有接触过，应该是命名的意思。Dotacin al fondo de reversin：对归还资金的捐赠RESULTADO PUESTA EN EQUIVALENCIA：等价损益RTDO. NETO ENAJENACIN ACTIVOS NO CORRIENTES：非
11、流动资产出让净损益（因为用的是 RTDORESULTADO 而不是 BENEFICO，所以是损益而不是收益）这么专业的东西你应该多悬赏才对嘛。 0kouuna 2009-2-23 23:12:15 61.51.91.* 举报 代购代销收入buy consignment income. 处置前亏损的企业补贴收入disposal of the loss before income subsidies enterprises. 非货币性交易收益non-monetary transaction receipts. 用以前年度含量工资结余弥补利润 in the past year with the ba
12、lance of wages up its profits. 结转的含量工资包干结余the carry-over balance of responsibility for the content of wages. 赢余公存补亏buyu surplus of the public. 利润归还投资the return of investment profits. 单项留用的利润individual retained profits. 以后年度税前利润弥补的亏损annual pre-tax profits after irreparable loss. 其他非经常性损益other non-rec
13、urring gains and losses. 合并价差merger spreads. 固定资产减值准备fixed assets for impairment.待处理固定资产净损失to be dealt with a net loss of fixed assets. 长期待摊费用 long-term prepaid expenses. 其他应缴款other contributions. 其他应付款other payments. 一年内到期的长期负债due within one year of the long-term liabilities. 递延税款贷项deferred tax cre
14、dits. 外币报表折算差额foreign currency translation differences statements. 未处理资产损失untreated asset losses一、企业财务会计报表封面 FINANCIAL REPORT COVER报表所属期间之期末时间点 Period Ended所属月份 Reporting Period报出日期 Submit Date记账本位币币种 Local Reporting Currency审核人 Verifier填表人 Preparer二、资产负债表 Balance Sheet资产 Assets流动资产 Current Assets货币
15、资金 Bank and Cash短期投资 Current Investment一年内到期委托贷款 Entrusted loan receivable due within one year减：一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year减：短期投资跌价准备 Less: Impairment for current investment短期投资净额 Net bal of current investment应收票据 Notes receivable应收股利 Dividend rec
16、eivable应收利息 Interest receivable应收账款 Account receivable减：应收账款坏账准备 Less: Bad debt provision for Account receivable应收账款净额 Net bal of Account receivable其他应收款 Other receivable减：其他应收款坏账准备 Less: Bad debt provision for Other receivable其他应收款净额 Net bal of Other receivable预付账款 Prepayment应收补贴款 Subsidy receivabl
17、e存货 Inventory减：存货跌价准备 Less: Provision for Inventory存货净额 Net bal of Inventory已完工尚未结算款 Amount due from customer for contract work待摊费用 Deferred Expense一年内到期的长期债权投资 Long-term debt investment due within one year一年内到期的应收融资租赁款 Finance lease receivables due within one year其他流动资产 Other current assets流动资产合计 T
18、otal current assets长期投资 Long-term investment长期股权投资 Long-term equity investment委托贷款 Entrusted loan receivable长期债权投资 Long-term debt investment长期投资合计 Total for long-term investment减：长期股权投资减值准备 Less: Impairment for long-term equity investment减：长期债权投资减值准备 Less: Impairment for long-term debt investment减：委
19、托贷款减值准备 Less: Provision for entrusted loan receivable长期投资净额 Net bal of long-term investment其中：合并价差 Include: Goodwill (Negative goodwill)固定资产 Fixed assets固定资产原值 Cost减：累计折旧 Less: Accumulated Depreciation固定资产净值 Net bal减：固定资产减值准备 Less: Impairment for fixed assets固定资产净额 NBV of fixed assets工程物资 Material h
20、olds for construction of fixed assets在建工程 Construction in progress减：在建工程减值准备 Less: Impairment for construction in progress在建工程净额 Net bal of construction in progress固定资产清理 Fixed assets to be disposed of固定资产合计 Total fixed assets无形资产及其他资产 Other assets 已归还投资 Less: Capital redemption实收资本(或股本)净额 Net bal o
21、f Paid in capital资本公积 Capital Reserves盈余公积 Surplus Reserves其中：法定公益金 Include: Statutory reserves未确认投资损失 Unrealised investment losses未分配利润 Retained profits after appropriation其中：本年利润 Include: Profits for the year外币报表折算差额 Translation reserve所有者(或股东)权益合计 Total Equity负债及所有者(或股东)权益合计 Total Liability & Equ
22、ity 三、利润及利润分配表 Income statement and profit appropriation一、主营业务收入 Revenue减：主营业务成本 Less: Cost of Sales主营业务税金及附加 Sales Tax二、主营业务利润(亏损以 “”填列) Gross Profit ( - means loss)加：其他业务收入 Add: Other operating income减：其他业务支出 Less: Other operating expense减：营业费用 Selling & Distribution expense管理费用 G&A expense财务费用 Fi
23、nance expense三、营业利润(亏损以“”填列) Profit from operation ( - means loss)加：投资收益(亏损以“”填列) Add: Investment income补贴收入 Subsidy Income营业外收入 Non-operating income减：营业外支出 Less: Non-operating expense四、利润总额(亏损总额以 “”填列) Profit before Tax减：所得税 Less: Income tax少数股东损益 Minority interest加：未确认投资损失 Add: Unrealised investme
24、nt losses五、净利润(净亏损以“”填列) Net profit ( - means loss)加：年初未分配利润 Add: Retained profits其他转入 Other transfer-in六、可供分配的利润 Profit available for distribution( - means loss)减：提取法定盈余公积 Less: Appropriation of statutory surplus reserves提取法定公益金 Appropriation of statutory welfare fund提取职工奖励及福利基金 Appropriation of st
25、aff incentive and welfare fund提取储备基金 Appropriation of reserve fund提取企业发展基金 Appropriation of enterprise expansion fund利润归还投资 Capital redemption七、可供投资者分配的利润 Profit available for owners distribution减：应付优先股股利 Less: Appropriation of preference shares dividend提取任意盈余公积 Appropriation of discretionary surplu
26、s reserve应付普通股股利 Appropriation of ordinary shares dividend转作资本(或股本)的普通股股利 Transfer from ordinary shares dividend to paid in capital八、未分配利润 Retained profit after appropriation补充资料： Supplementary Information:1. 出售、处置部门或被投资单位收益 Gains on disposal of operating divisions or investments2. 自然灾害发生损失 Losses from natural disaster3. 会计政策变更增加( 或减少) 利润总额 Increase (decrease) in profit due to changes in accounting policies4. 会计估计变更增加( 或减少) 利润总额 Increase (decrease) in profit due to changes in accounting estimates5. 债务重组损失 Losses from debt restructuring3168
