财务报表中英文对照

1.资产负债表Balance Sheet

2.利润表NCOME STATEMENT

3.现金流量表Cash Flows Statement

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Director’s report 董事会报告书

For the year ended 31 December 20## 截至20##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 审计师
Chairman 董事长
Auditor’s 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 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 assets 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 units 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 equipment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 book value净账面价值
Unlisted shares未上市股票
Director’s 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

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Contents:

Introduction……………………………………………………………………………2

Discussion on internal expansion

a). Impact of issuing debt on Shareholders………………………………………...… 2

b). Profitability Ratio Analysis………………………………………………………..4

c). Discussion on Capital Structure……………………………………………………4

d). Modigliani and Miller’s Propositions I and II…………………………………..…6

Discussion on dividend policy

f). Suggestion on Stop Paying Dividend………………………………………………7

e). Dividend Calculation under Different Capital Structure Scenarios………………..8

g). Residual Dividend Policy Accompanied by a Repurchase of Stock……………….9

Suggestion on the takeover of Productos Reunidos  

h). Reasons For and Against Takeover………………………………………………..9

i). Relative P/E game…………………………………………………………………10

j). Maximum offer price……………………………………………………………...11

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资产负债表（一）

一、资产 ASSETS 流动资产：CURRENT ASSETS

货币资金 Cash and cash equivalents

结算备付金 Provision of settlement fund

拆出资金 Funds lent

交易性金融资产 Financial assets held for trading

应收票据 Notes receivable 应收账款 Accounts receivable

预付款项 Advances to suppliers

应收保费 Insurance premiums receivable

应收分保账款 Cession premiums receivable

应收分保合同准备金 Provision of cession receivable

应收利息 Interests receivable

其他应收款 Other receivables

买入返售金融资产 Recoursable financial assets acquired 存货 Inventories

其中：原材料 Raw materials

库存商品（产成品） Finished goods

一年内到期的非流动资产 Non-current assets maturing within one year 其他流动资产 Other current assets

其中：内部银行 Including：In-house bank

流动资产合计 TOTAL CURRENT ASSETS

非流动资产：NON-CURRENT ASSETS

发放贷款及垫款 Loans and payments

可供出售金融资产 Available-for-sale financial assets 持有至到期投资 Held-to-maturity investments

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合并资产负债表    Consolidated Balance Sheet

母公司资产负债表  Balance Sheet of Parent Company

合并利润表  Consolidated Income Statement

合并现金流量表  Consolidated Cash Flow Statement

合并所有者权益变动表  Consolidated Statement of Changes In Owners' Equity

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1 资产 assets

11~ 12 流动资产 current assets

111 现金及约当现金 cash and cash equivalents

1111 库存现金 cash on hand

1112 零用金/周转金 petty cash/revolving funds

1113 银行存款 cash in banks

1116 在途现金 cash in transit

1117 约当现金 cash equivalents

1118 其它现金及 约当现金 other cash and cash equivalents 112 短期投资 short-term investment

1121 短期投资 -股票 short-term investments - stock

1122 短期投资 -短期票券 short-term investments - short-term notes and bills

1123 短期投资 -政府债券 short-term investments - government bonds

1124 短期投资 -受益凭证 short-term investments - beneficiary certificates

1125 短期投资 -公司债 short-term investments - corporate bonds 1128 短期投资 -其它 short-term investments - other

1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market

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