文档介绍：Director’s report 董事会报告书
For the year ended 31 December 2005 截至2005年12月31日止
Financial statement 财务报表
Principal activity 主要业务
Investment holding 投资控股方
Related party关联方
Results and appropriation业务及分派
e statement收入报表
mend the payment of a dividend建议派发股息
Fixed assets 固定资产
Share capital 股本
Directors’ interest 董事享有权益
Management contracts 管理合约
Auditor 审计师
Chairman 董事长
Auditor’s report审计师报告书
Certified public accountant注册会计师
Turnover营业额
General and administrative expenses日常与行政开支
Profit before e tax税前盈利
e tax expense所得税费用
Attributable to 应得部分
Balance sheet资产负债表
Non-current asset非流动资产
Associate联营企业
Deferred e tax递延所得税
Current asset流动资产
Due from panies关联公司应付款
Due to panies应付关联公司款
Prepaid design fee 预付设计费
Equity and liability权益与负债
Accumulated deficits累计亏绌
Current liabilities流动负债
Accruals预提
Total equity and liabilities 权益与负债总额
Net current liabilities净流动负债
Total assets less current liabilities减流动负债后的总资产
Cash flow from operating activities经营现金流
Cash flows from investing activities 投资现金流
Cash flows from financing activities 融资现金流
Receivables应付款项
Payables应付款项
Cash and cash equivalents现金与现金等价物
Bank balance银行结余
Causeway Bay铜锣湾
The ultimate pany 最终控股公司
In units of HK dollars以港元为记帐本位
Accounting policy会计政策
Hong Kong Financial Reporting Standards香港财务报告准则
Historical cost convention历史成本法
Fair value公平值
Consolidated and separate financial statement合并与个别财务报表
Carrying amount帐面值
Leasehold improvements租赁改良物
On a straight-line basis直线法
Property, plant and equipment地产,厂房与设备
Impairment of assets资产损坏
Operating lease经营租赁
Intangible assets隐形资产
Subsidiaries附属公司
Translation of foreign currency外币业务
Employee benefits员工福利
Bonus plan奖金计划
Credit risk信贷风险
Turnover营业额
Expenses by nature根据类型分类的开支
Operating lease运营租金
Depreciation of fixed assets固定资产折旧
Tax expense税务开支
Net book value净账面价值
Unlisted shares未上市股票
Director’s emolument董事的薪水
Allowances津贴
commitments承付
unsecured 无担保
no fixed repayment terms无固定归还期限
effective rate实际利率
principal taxat