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Accounting Account Name Chinese vs English

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Accounting Account Name Chinese vs English
会计报表中英文对照
英文

1.Balance Sheets
Non-Current Assets
Property, plant and equipment
Investment properties
Intangible assets
Property held for development
Investment in subsidiaries
Interests in jointly controlled entities
Interests in associate
Investment in securities (non current assets)
Deferred taxation
Sub-total
Current Assets
Inventories of properties
Other inventories
Debtors, deposits and prepayments
Amount due from holding company
Amount due from fellow subsidiary
Amounts due from subsidiaries
Amounts due from JCE / associates
Amounts due from related companies
Amounts due from minority shareholders
Amount due from shareholders
Investments in securities (current assets)
Prepaid tax
Bank deposits, pledged
Bank balances, deposits and cash
Sub-total
Current Liabilities
Trade and other payables
Sales deposits received
Amounts due to subsidiaries
Amounts due to immediate holding
Amounts due to fellow subsidiaries

Amount due to JCE/associates
Amounts due to related companies
Amount due to shareholders
Amount due to minority shareholders
Bank borrowings, due within one year
Other borrowings, due within one year
Income tax payable
Sub-total
Capital and Reserves
Paid-up capital
Retained earnings b/f
This year's profit
Dividend
Reserve appropriation
Statutory reserve
Capital reserves
Property revaluation reserve
Sub-total
Minority interests
Non-Current Liabilities
Bank borrowings, due after one year
Other borrowings, due after one year
Long term payables
Deferred taxation
Sub-total

2.INCOME STATEMENT
Turnover
Business Tax
Cost of sales
Gross Margin
Other operating income
Interest Income
Gain from investment in securites
Change in fair value of investment properties
Other operating expenses
Selling expenses
Administrative expenses
Provision on investment in securities
Finance costs
Share of results of jointly controlled entities
Taxation

Minority interests
This year's (profit) loss

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