香港会计报表--中英文对比.docx

香港会计报表--中英文对比
香港会计报表
2022-04-04 14:41:02| 分类：会计知识| 标签：|字号大中小订阅
香港会计报表
Sheets


香港会计报表--中英文对比
香港会计报表
2022-04-04 14:41:02| 分类：会计知识| 标签：|字号大中小订阅
香港会计报表
Sheets
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