香港公司财务报表是什么格式

香港公司财务报表是什么格式
  • 一、资产负债表
    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 小计
       
    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 应收股东款
    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 流动资产小计
       
    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 小计
    1. 2
    二、损益表
    英文 中文
    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
    2. 3
    三、现金流量表  
    英文 中文
    Operating activities: 经营活动
    Profit before tax 税前经营溢利
    Adjustment:- 调整:-
    Share of result of jointly controlled entities 应占共同控制公司业绩
    Depreciation 折旧
    Allowance for doubtful debts (补贴拨回),呆坏帐补贴
    Change in fair value of investment properties 投资物业公平价值之溢利
    Change in fair value of investments held for trading 持有作买卖之投资之公平价值溢利
    interest received 利息收入
    Finance costs 财务费用
    Impairment loss on goodwill of JCE 共同控制公司之商誉减值损失
    Impairment loss on goodwill arising on acquisition of 增持予附属公司之权益导致商誉减值损失
    additional interest in subsidiaries 出售物业、厂房及设备之亏损(收益)
    Loss on disposal of PPE 持有作买卖之投资之亏损(收益)
    Gain on disposal of jointly controlled entities 出售一间共同控制公司之收益
    Write-back of trade payables 应付贸易账款拨回  
    未计流动资金变动前之经营业务及现金流量
    Increase in inventories of properties 物业存货之减少(增加)
    Increase in other inventories 其它存货之减少(增加)
    Increase in trade and other receivables 应收贸易及其它款项之增加
    Increase in investments held for trading 持有作买卖之投资的减少(增加)
    Increase in trade and other payables 应付贸易及其它账款之增加(减少)
    Increase in sales deposits received 销售定金之增加(减少)
    Cash generated from operation 经营业务产生之现金
  • Finance costs 财务费用 Impairment loss on goodwill of JCE 共同控制公司之商誉减值损失 Impairment loss on goodwill arising on acquisition of 增持予附属公司之权益导致商誉减值损失 additional interest in subsidiaries 出售物业、厂房及设备之亏损(收益)Loss on disposal of PPE 持有作买卖之投资之...

  • 香港公司年度财务报表和内地的是有一定区别的。香港完整的财务报表包括资产负债表、损益表、权益变动表、现金流量表、会计政策和说明性注释。1、资产负债表格式不同 内地资产负债表采用账户式结构,项目按流动性递减的顺序排列,即把流动资产和流动负债排列在前,把流动资产中的速动资产排列在最前面,长期固...

  • 内地与香港的财务报表在格式和内容上存在显著差异。首先,在资产负债表的格式上,内地采用的是账户式结构,项目按照流动性的递减顺序排列,即流动资产和流动负债排在前,而长期资产和股东权益则排在最后,且其中的速动资产被特别列出。相比之下,香港的资产负债表则采用报告式结构,按照流动性的递增顺序排列...

  • 所有在港注册的公司必须遵守这些准则,财务报表必须按照规定的HKFRS格式编制。对于中小企业,HKICPA还推出SME-FRF和SME-FRS,简化了会计要求,旨在提升中小企业的财务报告效率。2. 香港审计报告的核心内容解析 香港公司的审计报告详实反映了公司的财务状况,包括:资产负债表:揭示公司的资产与负债状况,评估其...

  • 香港的综合财务报表,英文是consolidated financial statements,也就是我们常说的“合并财务报表”,两者是一致的。补充解答:你好!两者的差异是由于 企业会计准则与香港企业会计准则之间的差异引起的,不是“合并报表”与“综合报表”引起的。首先,我们以鞍钢2008年年报为例,可以同时下载中文版和英文版的...

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