Director’s report 董事会报告书For the year ended 31 December 2005 截至2005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EXISTENCIAS：库存、存货、存量EMISION OBLIGACIÓN Y OTROS VALORES NEGOCIABLES：债券及其它可转让有价证券发行PRIMA DE EMISIÓN：发行溢价、股本溢价RVAS EN SOC CONS POR INTEGRAC GLOBAL O PROP：全球一体化或财产持有人特许公司储备（这个词组里缩写太多，我也猜不太出具体什么意思，RVAS也可能是“准备金”的意思，SOC CONS我这里暂且理解为“特许公司”）RESULTADO SOCIEDAD DOMINANTE：控股公司损益CUENTA DE RESULTADOS：损益帐目CUENTA DE EXPLOTACIÓN：出口帐目Trabajos del grupo para el inmovilizado：固定资产小组性工作Subvenciones en capital transferidas a resultados：对转移到损益的所有人权益的补贴VARIACIÓN EXISTENCIAS PRODUCTOS TERMINADOS O EN CURSO：库存成品或半成品变动APROVISIONAMIENTOS：供给INTERESES MINORITARIOS：少数人（少数派）的利益Factoring / Titulización：Factoring是英语，应该是贷款保收, 应收帐款让售的意思。

Tituliza ción这个词我没有接触过，应该是命名的意思。

Dotación al fondo de reversión：对归还资金的捐赠RESULTADO PUESTA EN EQUIVALENCIA：等价损益RTDO. NETO ENAJENACIÓN ACTIVOS NO CORRIENTES：非流动资产出让净损益（因为用的是RTDO—RESULTADO而不是BENEFICO，所以是损益而不是收益）这么专业的东西你应该多悬赏才对嘛。

kouuna2009-2-23 23:12:15 61.51.91.* 举报代购代销收入buy consignment income.处置前亏损的企业补贴收入disposal of the loss before income subsidies enterprises.非货币性交易收益non-monetary transaction receipts.用以前年度含量工资结余弥补利润in the past year with the balance of wages up its profits.结转的含量工资包干结余the carry-over balance of responsibility for the content of wages.赢余公存补亏buyu surplus of the public.利润归还投资the return of investment profits.单项留用的利润individual retained profits.以后年度税前利润弥补的亏损annual pre-tax profits after irreparable loss.其他非经常性损益other non-recurring gains and losses.合并价差merger spreads.固定资产减值准备fixed assets for impairment.待处理固定资产净损失to be dealt with a net loss of fixed assets.长期待摊费用long-term prepaid expenses.其他应缴款other contributions.其他应付款other payments.一年内到期的长期负债due within one year of the long-term liabilities.递延税款贷项deferred tax credits.外币报表折算差额foreign currency translation differences statements.未处理资产损失untreated asset losses一、企业财务会计报表封面FINANCIAL REPORT COVER报表所属期间之期末时间点Period Ended所属月份Reporting Period报出日期Submit Date记账本位币币种Local Reporting Currency审核人Verifier填表人Preparer二、资产负债表Balance Sheet资产Assets流动资产Current Assets货币资金Bank and Cash短期投资Current Investment一年内到期委托贷款Entrusted loan receivable due within one year减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year减：短期投资跌价准备Less: Impairment for current investment短期投资净额Net bal of current investment应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable减：应收账款坏账准备Less: Bad debt provision for Account receivable应收账款净额Net bal of Account receivable其他应收款Other receivable减：其他应收款坏账准备Less: Bad debt provision for Other receivable其他应收款净额Net bal of Other receivable预付账款Prepayment应收补贴款Subsidy receivable存货Inventory减：存货跌价准备Less: Provision for Inventory存货净额Net bal of Inventory已完工尚未结算款Amount due from customer for contract work待摊费用Deferred Expense一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year 其他流动资产Other current assets流动资产合计Total current assets长期投资Long-term investment长期股权投资Long-term equity investment委托贷款Entrusted loan receivable长期债权投资Long-term debt investment长期投资合计Total for long-term investment减：长期股权投资减值准备Less: Impairment for long-term equity investment 减：长期债权投资减值准备Less: Impairment for long-term debt investment 减：委托贷款减值准备Less: Provision for entrusted loan receivable长期投资净额Net bal of long-term investment其中：合并价差Include: Goodwill (Negative goodwill)固定资产Fixed assets固定资产原值Cost减：累计折旧Less: Accumulated Depreciation固定资产净值Net bal减：固定资产减值准备Less: Impairment for fixed assets固定资产净额NBV of fixed assets工程物资Material holds for construction of fixed assets在建工程Construction in progress减：在建工程减值准备Less: Impairment for construction in progress 在建工程净额Net bal of construction in progress固定资产清理Fixed assets to be disposed of固定资产合计Total fixed assets无形资产及其他资产Other assets & Intangible assets无形资产Intangible assets减：无形资产减值准备Less: Impairment for intangible assets无形资产净额Net bal of intangible assets长期待摊费用Long-term deferred expense融资租赁——未担保余值Finance lease – Unguaranteed residual values 融资租赁——应收融资租赁款Finance lease – Receivables其他长期资产Other non-current assets无形及其他长期资产合计Total other assets & intangible assets递延税项Deferred Tax递延税款借项Deferred Tax assets资产总计Total assets负债及所有者(或股东)权益Liability & Equity流动负债Current liability短期借款Short-term loans应付票据Notes payable应付账款Accounts payable已结算尚未完工款预收账款Advance from customers应付工资Payroll payable应付福利费Welfare payable应付股利Dividend payable应交税金Taxes payable其他应交款Other fees payable其他应付款Other payable预提费用Accrued Expense预计负债Provision递延收益Deferred Revenue一年内到期的长期负债Long-term liability due within one year 其他流动负债Other current liability流动负债合计Total current liability长期负债Long-term liability长期借款Long-term loans应付债券Bonds payable长期应付款Long-term payable专项应付款Grants & Subsidies received其他长期负债Other long-term liability长期负债合计Total long-term liability递延税项Deferred Tax递延税款贷项Deferred Tax liabilities负债合计Total liability少数股东权益Minority interests所有者权益(或股东权益) Owners’ Equity实收资本(或股本) Paid in capital减;已归还投资Less: Capital redemption实收资本(或股本)净额Net bal of Paid in capital 资本公积Capital Reserves盈余公积Surplus Reserves其中：法定公益金Include: Statutory reserves未确认投资损失Unrealised investment losses未分配利润Retained profits after appropriation其中：本年利润Include: Profits for the year外币报表折算差额Translation reserve所有者(或股东)权益合计Total Equity负债及所有者(或股东)权益合计Total Liability & Equity 三、利润及利润分配表Income statement and profit appropriation一、主营业务收入Revenue减：主营业务成本Less: Cost of Sales主营业务税金及附加Sales Tax二、主营业务利润(亏损以“—”填列) Gross Profit ( - means loss)加：其他业务收入Add: Other operating income减：其他业务支出Less: Other operating expense减：营业费用Selling & Distribution expense管理费用G&A expense财务费用Finance expense三、营业利润(亏损以“—”填列) Profit from operation ( - means loss)加：投资收益(亏损以“—”填列) Add: Investment income补贴收入Subsidy Income营业外收入Non-operating income减：营业外支出Less: Non-operating expense四、利润总额(亏损总额以“—”填列) Profit before Tax减：所得税Less: Income tax少数股东损益Minority interest加：未确认投资损失Add: Unrealised investment losses五、净利润(净亏损以“—”填列) Net profit ( - means loss)加：年初未分配利润Add: Retained profits其他转入Other transfer-in六、可供分配的利润Profit available for distribution( - means loss)减：提取法定盈余公积Less: Appropriation of statutory surplus reserves 提取法定公益金Appropriation of statutory welfare fund提取职工奖励及福利基金Appropriation of staff incentive and welfare fund提取储备基金Appropriation of reserve fund提取企业发展基金Appropriation of enterprise expansion fund利润归还投资Capital redemption七、可供投资者分配的利润Profit available for owners distribution减：应付优先股股利Less: Appropriation of preference shares dividend提取任意盈余公积Appropriation of discretionary surplus reserve应付普通股股利Appropriation of ordinary shares dividend转作资本(或股本)的普通股股利Transfer from ordinary shares dividend to paid in capital八、未分配利润Retained profit after appropriation 补充资料：Supplementary Information:1. 出售、处置部门或被投资单位收益Gains on disposal of operating divisions or investments2. 自然灾害发生损失Losses from natural disaster3. 会计政策变更增加(或减少)利润总额Increase (decrease) in profit due to changes in accounting policies4. 会计估计变更增加(或减少)利润总额Increase (decrease) in profit due to changes in accounting estimates5. 债务重组损失Losses from debt restructuring。