Accounting Account Name Chinese vs English

Topics: Balance sheet, Generally Accepted Accounting Principles, Asset Pages: 9 (709 words) Published: April 13, 2013

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
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
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
Capital and Reserves
Paid-up capital
Retained earnings b/f
This year's profit
Reserve appropriation
Statutory reserve
Capital reserves
Property revaluation reserve
Minority interests
Non-Current Liabilities
Bank borrowings, due after one year
Other borrowings, due after one year
Long term payables
Deferred taxation

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

Minority interests
This year's (profit) loss

Operating activities:
Profit before tax
Adjustment:Share of result of jointly controlled entities
Allowance for doubtful debts
Change in fair value of investment properties
Change in fair value of investments held for trading
interest received
Finance costs
Impairment loss on goodwill of JCE
Impairment loss on goodwill arising on acquisition of
additional interest in subsidiaries
Loss on disposal of PPE
Gain on disposal of jointly controlled entities
Write-back of trade payables

Increase in inventories of properties
Increase in other inventories
Increase in trade and other receivables
Increase in investments held for trading
Increase in trade and other payables
Increase in sales deposits received
Cash flow from operations

Dividend received
Tax paid- income tax
Tax paid- land value added tax
Refund of tax
Net cash inflow generated from operation
Interest received
Purchase of property, plant and equipment
Proceeds from disposal of property, plant and equipment
Acquisition of additional interest in sub
Net cash from disposal of a subsidiary
Cash received on disposal of a JCE

Dividend received from a JCE
Repayment from related companies
Advances to JCE
Capital contributions to JCE
Net cash from investing activities
Financing activities
Capital contribution from minority shareholders
Decrease in amounts due to related companies
Increase in amounts due to shareholders
Increase in amounts due to JCE
New bank loans raised
Repayment of bank loans
Repayment of other borrowings
Interest paid
Dividend paid
Net cash from financing activities
Net increase/ (decrease) in cash & cash equivalent
Net increase/ (decrease) in cash & cash equivalents
Cash & cash equivalent at 1 January
Cash & cash equivalent at 30 November
Analysis of the balance of cash and cash equivalents
Bank balances and cash


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