1843 催收帐款 overdue receivables
1847 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables- related parties
1848 其它长期应收款项 other long-term receivables
1849 备抵呆帐-长期应收票据及款项与催收帐款 allowance for uncollectible accounts - long-term notes, accounts and overdue receivables 185 出租资产 assets leased to others 1851 出租资产 assets leased to others
1858 出租资产 -重估增值 assets leased to others - incremental value from revaluation
1859 累积折旧 -出租资产 accumulated depreciation - assets leased to others 186 存出保证金 refundable deposit 1861 存出保证金 refundable deposits 188 杂项资产 miscellaneous assets
1881 受限制存款 certificate of deposit - restricted 1888 杂项资产 -其它 miscellaneous assets - other 2 负债 liabilities
21~ 22 流动负债 current liabilities
211 短期借款 short-term borrowings(debt) 2111 银行透支 bank overdraft 2112 银行借款 bank loan
2114 短期借款 -业主 short-term borrowings - owners 2115 短期借款 -员工 short-term borrowings - employees
2117 短期借款 -关系人 short-term borrowings- related parties 2118 短期借款 -其它 short-term borrowings - other 212 应付短期票券 short-term notes and bills payable 2121 应付商业本票 commercial paper payable 2122 银行承兑汇票 bank acceptance
2128 其它应付短期票券 other short-term notes and bills payable
2129 应付短期票券折价 discount on short-term notes and bills payable 213 应付票据 notes payable 2131 应付票据 notes payable
2137 应付票据 -关系人 notes payable - related parties 2138 其它应付票据 other notes payable 214 应付帐款 accounts pay able 2141 应付帐款 accounts payable
2147 应付帐款 -关系人 accounts payable - related parties 216 应付所得税 income taxes payable 2161 应付所得税 income tax payable 217 应付费用 accrued expenses 2171 应付薪工 accrued payroll
2172 应付租金 accrued rent payable
2173 应付利息 accrued interest payable 2174 应付营业税 accrued VAT payable
2175 应付税捐 -其它 accrued taxes payable- other 2178 其它应付费用 other accrued expenses payable 218~219 其它应付款 other payables
2181 应付购入远汇款 forward exchange contract payable
2182 应付远汇款 -外币 forward exchange contract payable - foreign currencies
2183 买卖远汇溢价 premium on forward exchange contract 2184 应付土地房屋款 payables on land and building purchased 2185 应付设备款 Payables on equipment
2187 其它应付款 -关系人 other payables - related parties 2191 应付股利 dividend payable 2192 应付红利 bonus payable
2193 应付董监事酬劳 compensation payable to directors and supervisors 2198 其它应付款 -其它 other payables - other 226 预收款项advance receipts
2261 预收货款 sales revenue received in advance 2262 预收收入 revenue received in advance 2268 其它预收款 other advance receipts
227 一年或一营业周期内到期长期负债 long-term liabilities -current portion 2271 一年或一营业周期内到期公司债 corporate bonds payable - current portion
2272 一年或一营业周期内到期长期借款 long-term loans payable - current portion
2273 一年或一营业周期内到期长期应付票据及款项 long-term notes and accounts payable due within one year or one operating cycle
2277 一年或一营业周期内到期长期应付票据及款项-关系人 long-term notes and accounts payables to related parties - current portion
2278 其它一年或一营业周期内到期长期负债 other long-term lia- bilities - current portion
228~229 其它流动负债 other current liabilities 2281 销项税额 VAT received(or output tax) 2283 暂收款 temporary receipts 2284 代收款 receipts under custody
2285 估计售后服务/保固负债 estimated warranty liabilities 2291 递延所得税负债 deferred income tax liabilities 2292 递延兑换利益 deferred foreign exchange gain 2293 业主(股东)往来 owners current account 2294 同业往来 current account with others
2298 其它流动负债-其它 other current liabilities - others 23 长期负债 long-term liabilities
231 应付公司债 corporate bonds payable 2311 应付公司债 corporate bonds payable
2319 应付公司债溢(折)价 premium(discount) on corporate bonds payable 232 长期借款 long-term loans payable
2321 长期银行借款 long-term loans payable - bank 2324 长期借款 -业主 long-term loans payable - owners 2325 长期借款 -员工 long-term loans payable - employees
2327 长期借款 -关系人 long-term loans payable - related parties 2328 长期借款 -其它 long-term loans payable - other
233 长期应付票据及款项 long-term notes and accounts payable 2331 长期应付票据 long-term notes payable 2332 长期应付帐款 long-term accounts pay-able
2333 长期应付租赁负债 long-term capital lease liabilities
2337 长期应付票据及款项 -关系人 Long-term notes and accounts payable - related parties
2338 其它长期应付款项 other long-term payables
234 估计应付土地增值税 accrued liabilities for land value increment tax 2341 估计应付土地增值税 estimated accrued land value incremental tax pay-able
235 应计退休金负债 accrued pension liabilities 2351 应计退休金负债 accrued pension liabilities 238 其它长期负债 other long-term liabilities
2388 其它长期负债-其它 other long-term liabilities - other 28 其它负债 other liabilities
281 递延负债 deferred liabilities 2811 递延收入 deferred revenue
2814 递延所得税负债 deferred income tax liabilities 2818 其它递延负债 other deferred liabilities 286 存入保证金 deposits received
2861 存入保证金 guarantee deposit received 288 杂项负债 miscellaneous liabilities
2888 杂项负债 -其它 miscellaneous liabilities 财务报表词汇 Turnover 营业额
Other operating income其他经营收入
General and administrative expenses一般及行政开支 Loss from operations经营亏损 Finance costs融资成本
Loss before taxation除税前亏损 Taxation税项
Loss after taxation除税后亏损 Minority interests少数股东权益
Net loss for the period期内亏损净额
Loss per share (HK cent) Basic每股亏损（港仙）基本 Non-current assets非流动资产 Current assets流动资产 Current liabilities 流动负债
Net current liabilities 流动负债净额
Total assets less current liabilities 总资产减流动负债 Non-current liabilities非流动负债
consolidated profit and loss account 综合损益帐 consolidated balance sheets 综合资产负债表 Attributable to: Equity holders of the parent 下列人仕应占：母公司股权持有人
Loss attributable to shareholders 股东应占亏损 Prepaid lease payment 预付租金 Goodwill 商誉 Inventories 存货
Trade and other receivables, deposits and prepayment 应收帐款及其他应收款项、按金及预付款项
Loans and interest receivables 贷款及应收利息 Pledged bank deposit 已抵押银行存款 Bank balances and cash 银行结存及现金 Segment results 分类业绩
Unallocated expenses 不分类开支
Realized (loss) on investment in securities 证券投资之变现（ 亏损） At beginning of year 年初
Revaluation deficit charged to profit and loss account 於损益账中扣除之重估减值
At balance sheet date 於结算日 Additions 添置
Accumulated amortisation 累计摊销 Net book value 账面净值 Raw materials 原料
Work in progress 在制品 Finished goods 制成品
Trade and bills receivables 应收账款及应收票据 Provision for doubtful debts 呆账拨备 Cash and bank balances 现金及银行结存 Time deposits 定期储蓄
Bank overdrafts, unsecured 银行透支、无抵押
Trust receipt loans, unsecured 信托收据贷款、无抵押 Current portion of bank loans 银行贷款之短期部份 Purchase consideration 收购之对价 Issue of new shares 发行新股
