1、Directors report 董事会报告书 For the year ended 31 December 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Direc
2、tors interest 董事享有权益Management contracts 管理合约Auditor 审计师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Associa
3、te 联营企业Deferred income tax 递延所得税Current asset 流动资产Due from 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 ass
4、ets less current liabilities 减流动负债后的总资产Cash flow from operating 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 un
5、its of HK dollars 以港元为记帐本位Accounting policy 会计政策Hong Kong 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 equipmen
6、t 地产，厂房与设备Impairment of assets 资产损坏Operating lease 经营租赁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 bo
7、ok value 净账面价值Unlisted shares 未上市股票Directors emolument 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
8、本溢价RVAS EN SOC CONS POR INTEGRAC GLOBAL O PROP：全球一体化或财产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 transferida
9、s a resultados：对转移到损益的所有人权益的补贴VARIACIN EXISTENCIAS PRODUCTOS 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 EQUIVAL
10、ENCIA：等价损益RTDO. NETO ENAJENACIN ACTIVOS NO CORRIENTES：非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
11、 receipts. 用以前年度含量工资结余弥补利润 in the past year with the balance 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-ta
12、x profits after irreparable loss. 其他非经常性损益other non-recurring 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 ye
13、ar of the long-term liabilities. 递延税款贷项deferred tax credits. 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 Prep
14、arer二、资产负债表 Balance Sheet资产 Assets流动资产 Current Assets货币资金 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 c
15、urrent investment应收票据 Notes receivable应收股利 Dividend receivable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
16、 Other receivable预付账款 Prepayment应收补贴款 Subsidy receivable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
17、 due within one year其他流动资产 Other current assets流动资产合计 Total 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
18、资减值准备 Less: Impairment for long-term debt investment减：委托贷款减值准备 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 fo
19、r fixed assets固定资产净额 NBV of fixed assets工程物资 Material holds 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 ass
20、ets 已归还投资 Less: Capital redemption实收资本(或股本)净额 Net bal of 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
21、)权益合计 Total Equity负债及所有者(或股东)权益合计 Total Liability & Equity 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
22、用 Selling & Distribution expense管理费用 G&A expense财务费用 Finance 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
23、东损益 Minority interest加：未确认投资损失 Add: Unrealised investment 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 o
24、f statutory welfare fund提取职工奖励及福利基金 Appropriation of staff 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
25、 dividend提取任意盈余公积 Appropriation of discretionary surplus 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
26、 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 restructuring付款方法
27、mode of payment现金付款payment by cash/cash payment/payment by ready cash以支票支付payment by cheque以汇票支付payment by bill以物品支付payment in kind付清/支付全部货款payment in full/full payment支付部分货款/分批付款payment in part/part payment/partial payment记帐付款/会计帐目内付款payment on account定期付款payment on term年分期付款annual payment月分期付款mont
28、hly payment/monthly instalment延滞付款payment in arrear预付货/先付payment in advance/prepayment延付货款deferred payment立即付款prompt payment/immediate payment暂付款suspense payment延期付款delay in payment/extension of payment支付票据payment bill名誉支付/干与付款payment for honour/payment by intervention结帐/清算/支付settlement分期付款instalmen
29、t滞付/拖欠/尾数款未付arrears特许拖延付款日days of grace保证付款del credere付款to pay/to make payment/to make effect payment结帐to settle/to make settlement/to make effect settlement/to square/to balance支出/付款to defray/to disburse结清to clear off/to pya off请求付款to ask for payment/to request payment恳求付帐to solicit payment拖延付款to d
30、efer payment/to delay payment付款被拖延to be in arrears with payment还债to discharge迅速付款to pay promptly付款相当迅速to pay moderately well/to pay fairly well/to keep the engagements regularly付款相当慢to pay slowly/to take extended credit付款不好to pay badly/to be generally in arrear with payments付款颇为恶劣to pay very badly/t
31、o never pay unless forced拒绝付款to refuse payment/to refuse to pay/to dishonour a bill相信能收到款项We shall look to you for the payment/We shall depend upon you for the payment /We expect payment from you惠请付款kindly pay the amount/please forward payment/please forward a cheque.我将不得不采取必要步骤运用法律手段收回该项货款I shall b
32、e obliged to take the necessary steps to legally recover the amount. /I shall be compelled to take steps to enforce payment.惠请宽限let the matter stand over till then./allow me a short extension of time. /Kindly postpone the time for payment a little longer.索取利息to charge interest附上利息to draw interest/to
33、 bear interest/to allow interest生息to yield interest生息 3%to yield 3%存款to deposit in a bank/to put in a bank/to place on deposit/to make deposit在银行存款to have money in a bank/to have a bank account/to have money on deposit向银行提款to withdraw ones deposit from a bank换取现金to convert into money/to turn into ca
34、sh/to realize折扣用语从价格打 10%的折扣to make a discount of 10% off the price/to make 10% discount off the price打折扣购买to buy at a discount打折扣出售to sell at a discount打折扣-让价to reduce/to make a reduction减价to deduct/to make a deduction回扣to rebate现金折扣cash discount货到付款/现金提货cash on deliver （C.O.D.）货到付现款cash on arrival
35、即时付款prompt cash净价/最低价格付现net cash现金付款ready cash即期付款spot cash/cash down/cash on the nail凭单据付现款cash against documents凭提单付现款cash against bills of lading承兑交单documents against acceptance （D/A）付款交单documents against payment （D/P）折扣例文除非另有说明， 30 日后全额付现， 如有错误， 请立即通知。Net cash 30 days unless specified otherwise.
36、 Advise promptly if incorrect.付款条件： 30 日后全额付现， 10 日后付现打 2%折扣， 过期后付款时， 加上利率为 6%的利息。Terms， net cash 30 days， or， less 2% 10 days. Interest charged at the rate of 6% after maturity.付款条件： 月底后 10 日后付现 2%折扣， 现在付现 3%折扣， 否则， 全额付现。Terms： 2%， 10 days E.O.M.， or 3% cash， otherwise strictly net.支票薄cheque book支票
37、陈票人cheque drawer持票人cheque holder不记名支票cheque to bearer/bearer cheque记名支票/认人支票cheque to order到期支票antedated cheque未到期支票postdated cheque保付支票certified cheque未获兑现支票，退票returned cheque横线支票crossed cheque普通横线general crossing特别横线special crossing空白支票blank cheque失效支票，过期支票stale cheque普通支票open cheque打 10%折扣的 10000
38、 元支票，（即 9000 元）a cheque for $10，000， less 10% discount加 10%费用的 10000 元支票，（即 11000 元）a cheque for $10，000， plus 10% charges支票换现金/兑现to cash a cheque清理票款to clear a cheque保证兑现to certify a cheque填写支票数额to fill up a cheque支票上划线to cross a cheque开发支票to make out a cheque签发支票，开立支票to draw a cheque/to issue a ch
39、eque透支支票to overdraw a cheque背书支票to endorse a cheque请付票款/清付票款to pay a cheque/to honour a cheque支票退票to dishonour a cheque拒付支票to refuse a cheque拒付支票to stop payment of a cheque提示要求付款to present for payment见票即付持票人payable to bearer支付指定人payable to order已过期/无效out of date/stale请给出票人R/D/refer to drawer存款不足N/S/
40、N.S.F./not sufficient funds/I/F/insufficient funds文字与数字不一致words and figures differ支票交换时间已过account closed更改处应加盖印章alterations require initials交换时间已过effects not cleared停止付款payment stopped支票毁损cheque mutilatedAccounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会
41、Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant 注册会计师 Cost accounting 成本会计 External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Fi
42、nancial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure
43、 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系
44、Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owners equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders equity 股东权益Window dressing 门面粉饰Account 帐
