如果您无法下载资料，请参考说明：
1、部分资料下载需要金币，请确保您的账户上有足够的金币
2、已购买过的文档，再次下载不重复扣费
3、资料包下载后请先用软件解压，在使用对应软件打开
财务报表英文词汇优质资料(可以直接使用，可编辑优质资料，欢迎下载）Director’sreport董事会报告书Fortheyearended31December2005截至2005年12月31日止Financialstatement财务报表Principalactivity主要业务Investmentholding投资控股方Relatedparty关联方Resultsandappropriation业务及分派Incomestatement收入报表Recommendthepaymentofadividend建议派发股息Fixedassets固定资产Sharecapital股本Directors’interest董事享有权益Managementcontracts管理合约Auditor审计师Chairman董事长Auditor’sreport审计师报告书Certifiedpublicaccountant注册会计师Turnover营业额Generalandadministrativeexpenses日常与行政开支Profitbeforeincometax税前盈利Incometaxexpense所得税费用Attributableto应得部分Balancesheet资产负债表Non-currentasset非流动资产Associate联营企业Deferredincometax递延所得税Currentasset流动资产Duefromrelatedcompanies关联公司应付款Duetorelatedcompanies应付关联公司款Prepaiddesignfee预付设计费Equityandliability权益与负债Accumulateddeficits累计亏绌Currentliabilities流动负债Accruals预提Totalequityandliabilities权益与负债总额Netcurrentliabilities净流动负债Totalassetslesscurrentliabilities减流动负债后的总资产Cashflowfromoperatingactivities经营现金流Cashflowsfrominvestingactivities投资现金流Cashflowsfromfinancingactivities融资现金流Receivables应付款项Payables应付款项Cashandcashequivalents现金与现金等价物Bankbalance银行结余CausewayBay铜锣湾Theultimateholdingcompany最终控股公司InunitsofHKdollars以港元为记帐本位Accountingpolicy会计政策HongKongFinancialReportingStandards香港财务报告准则Historicalcostconvention历史成本法Fairvalue公平值Consolidatedandseparatefinancialstatement合并与个别财务报表Carryingamount帐面值Leaseholdimprovements租赁改良物Onastraight-linebasis直线法Property,plantandequipment地产，厂房与设备Impairmentofassets资产损坏Operatinglease经营租赁Intangibleassets隐形资产Subsidiaries附属公司Translationofforeigncurrency外币业务Employeebenefits员工福利Bonusplan奖金计划Creditrisk信贷风险Turnover营业额Expensesbynature根据类型分类的开支Operatinglease运营租金Depreciationoffixedassets固定资产折旧Taxexpense税务开支Netbookvalue净账面价值Unlistedshares未上市股票Director’semolument董事的薪水Allowances津贴commitments承付unsecured无担保nofixedrepaymentterms无固定归还期限effectiverate实际利率principaltaxationrate主税率liabilitymethod负债法EXISTENCIAS：库存、存货、存量EMISIONOBLIGACIÓNYOTROSVALORESNEGOCIABLES：债券及其它可转让有价证券发行PRIMADEEMISIÓN：发行溢价、股本溢价RVASENSOCCONSPORINTEGRACGLOBALOPROP：全球一体化或财产持有人特许公
