会计报表及会计科目（中英文）
Balance Sheets 资产负债表
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 小計
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 應收股東款
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 流动资产小計
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 小計
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 所有者权益小計
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 小計
INCOME STATEMENT 损益表
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
