香港公司会计做账财务报表模板(中英文)

  香港公司记账财务审计是要中国香港会计师提供财务报告,如今香港银行都是规定已开账户的香港公司出示财务报告。要是没有出示会计表报很有可能账户不可以再次应用。已开账户的香港公司将来企业不可以再零申报,最好是的方法挑选靠谱会计师记账财务审计。

  二、利润表

  英语 中文
Turnover 主营业务收入
Business Tax 主要经营的业务税金及附加
Cost of sales 主营业务成本
Gross Margin 运营毛利率
Other operating income 其他经营收入
Interest Income 利息费用
Gain from investment in securites 长期投资
Change in fair value of investment properties 项目投资物业管理公平使用价值之溢利
Other operating expenses 其他业务流程开支
Selling expenses 营业费用
Administrative expenses 期间费用
Provision on investment in securities 拥有作交易之项目投资公平使用价值之溢利
Finance costs 销售费用
Share of results of jointly controlled entities 应占合伙业绩
Taxation 税费
Minority interests 少公司股东损益表
This year's (profit) loss 年度利纯

  三、财务费用

  英语 中文
Operating activities: 生产经营
Profit before tax 稅前运营溢利
Adjustment:- 调节:-
Share of result of jointly controlled entities 应占相互操纵业绩
Depreciation 折旧费
Allowance for doubtful debts (补助拨回),呆坏帐补助
Change in fair value of investment properties 项目投资物业管理公平使用价值之溢利
Change in fair value of investments held for trading 拥有作交易之项目投资之公平使用价值溢利
interest received 利息费用
Finance costs 销售费用
Impairment loss on goodwill of JCE 相互操纵企业之商誉减值损害
Impairment loss on goodwill arising on acquisition of 加持予附设企业之利益造成 商誉减值损害
additional interest in subsidiaries 售卖物业管理、工业厂房及机器设备之亏本(盈利)
Loss on disposal of PPE 拥有作交易之项目投资之亏本(盈利)
Gain on disposal of jointly controlled entities 售卖一间相互操纵企业之盈利
Write-back of trade payables 应对貿易应收款拨回
   
  未计周转资金变化前之运营业务流程及现金流
Increase in inventories of properties 物业管理库存商品之降低(提升)
Increase in other inventories 其他库存商品之降低(提升)
Increase in trade and other receivables 应收款貿易以及它账款之提升
Increase in investments held for trading 拥有作交易之项目投资的降低(提升)
Increase in trade and other payables 应对貿易以及它应收款之提升(降低)
Increase in sales deposits received 市场销售订金之提升(降低)
Cash generated from operation 运营业务流程造成之现钱
   
   
Dividend received 已收股利分配
Tax paid- income tax 预付企业所得税
Tax paid- land value added tax 预付土增
Refund of tax 企业所得税退还
   
Net cash inflow generated from operation 运营业务流程之现金流净收益
  项目投资业务流程
Interest received 利息费用
Purchase of property, plant and equipment 购买物业管理,工业厂房及机器设备
Proceeds from disposal of property, plant and equipment 售卖物业管理,工业厂房及机器设备之收益
  附设企业收购[size= 0]
Acquisition of additional interest in sub 加持予附设企业之利益
Net cash from disposal of a subsidiary 售卖一间附设企业之净现金收益[size= 0]
Cash received on disposal of a JCE 售卖一间相互操纵企业之实付现钱
Dividend received from a JCE 接到一间相互操纵企业的股利分配
Repayment from related companies 来源于关联企业的(订金)还贷
Advances to JCE 向相互操纵企业付款的订金
Capital contributions to JCE 向相互操纵企业注资
Net cash from investing activities 源于项目投资之现钱基金净值
   
Financing activities 股权融资业务流程
Capital contribution from minority shareholders 小公司股东投入资本
Decrease in amounts due to related companies 应对关联企业资金额之降低
Increase in amounts due to shareholders 应对公司股东账款之提升
Increase in amounts due to JCE 应对相互操纵企业账款之提升(降低)
New bank loans raised 新筹资贷款银行
Repayment of bank loans 还款贷款银行
Repayment of other borrowings 还款其他贷款
Interest paid 预付股利分配
Dividend paid 预付贷款利息
Net cash from financing activities 股权融资业务流程小计
   
   
Net increase/ (decrease) in cash & cash equivalent 现钱及等同于现钱新项目之变化
   
Net increase/ (decrease) in cash & cash equivalents 现钱及等同于现钱新项目之变化
Cash & cash equivalent at 1 January 现钱及等同于现钱新项目承上本年度
Cash & cash equivalent at 30 November 结转成本现钱及等同于现钱新项目
Analysis of the balance of cash and cash equivalents 现钱及等同于现钱新项目的剖析
Bank balances and cash 金融机构估价入库及现钱