香港公司会计报表

香港公司会计报 表 关于同志近三年现实表现材料材料类招标技术评分表图表与交易pdf视力表打印pdf用图表说话 pdf 香港会计报表审计 对企业的会计报表通常包括资产负债表、损益表、现金流量表进行审计，对报表的真实性、客观性、公允性发表审计意见，是审计业务中最常规的一类。香港会计师事务所会对报表和公司每一笔业务进行审计才能出具审计 报告 软件系统测试报告下载sgs报告如何下载关于路面塌陷情况报告535n,sgs报告怎么下载竣工报告下载 。 方法 快递客服问题件处理详细方法山木方法pdf计算方法pdf华与华方法下载八字理论方法下载 /步骤 1 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 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 收股款 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 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 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 years (profit) loss 本年度利纯 3 三、现金流量表 英文 中文 Operating activities: 经营活动 Profit before tax 前溢利 Adjustment:- 整:- Share of result of jointly controlled entities 应占共同控制公司业绩 Depreciation 折 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 未流金前之及金流量 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 生之金 注意事项 香港公司做账需要整理财务报表，注册完香港公司后，一定要平常时整理单据确保做账之用，香港公司会计做账一年一次，新公司成立后18个月后需要鸿球国际做账报税 希望是附丽于存在的，有存在，便有希望，有希望 ，便是光明。