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来源：雪球App，作者： forcode，（https://xueqiu.com/3167081651/52101420） 资产负债表 Balance Sheet损益表 income statement资 产 assets流动资产： current asset现金 cash银行存款 bank deposit有价证券 security应收票据 notes receivable应收帐款 accounts receivable坏帐准备 allowance for bad account预付货款 prepaid cash其它应收款 other accounts recivable待摊费用 deferred expense存货 inventory存货变现损失准备一年内到期的长期存款 long-term deposit in one year其它流动资产 other current assets流动资产合计 total current assets长期投资: long-term investment长期投资一年以上的投资款项 investment over 1year固定资产：fixed assets固定资产原价 original price减：累计折旧 accumulated depreciation固定资产净值 net book value融资租入固定资产原值减：累计折旧 accumulated depreciation融资租入固定资产净值固定资产清理 disposal of fixed assets在建工程：在建工程 construction-in-progress无形资产：intangible assets场地使用权 leasehold工业产权及专有技术 franchises and patents其它无形资产 other intangible assets无形资产合计 total intangible assets其它资产： other assets开办费 setting-up筹建期间汇兑损失 exchange loss递延投资损失 deferred investment loss递延税款借项 debit of deferred tax其它递延支出 other deferred expense待转销汇兑损失 available-for-sale exchange loss其它资产合计 total other assets资产总计 total assets负债及所得者权益 liabilities and owners equity流动负债： current liabilities短期借款 short-term liability应付票据 notes payable应付帐款 accounts payable应付工资 salaries payable预收货款 accrued accounts应交税金 taxes payable应付股利 dividends payable应付福利费 allowance payable其他应付款 other accounts payable职工奖励及福利基金 bonus and allowance bond一年内到期的长期借款 short term accounts payable其它流动负债 other current liabilities流动负债合计 total current liabilities长期负债： long-term liabilities长期借款应付公司溢价（折价）premium/discount coporate liability中间的省略产品销售收入 sales revenue其中：出口产品销售收入 export goods sales revenue减：销售折扣与折让 less:sales allowance and discounts产品销售净额 net sales减：产品销售成本 less: cost of goods sold其中：出口产品销售成本 cost of exported goods sold产品销售税金 sales tax产品销售毛利 gross profit减：销售费用 sales expense管理费用 operating expense财务费用 finance expence其中：汇兑损失（减汇兑收益） exchange loss(less exchange gain)利息支出（减利息收入） interest expense(less interest revenue)产品销售利润 net sales加：其它业务利润 add: other income补贴收入 bonus income营业利润加：投资收益 add: investment gains营业外收入 extra-operating revenue减：营业外支出 ^^^^^^^^^^expense加：以前年度损益调整利润总额 total income减：所得税 less: income tax净利润net income======财务报表名词英文翻译:负债及所得者权益 liabilities and owners equity流动负债： current liabilities短期借款 short-term liability应付票据 notes payable应付帐款 accounts payable应付工资 salaries payable预收货款 accrued accounts应交税金 taxes payable应付股利 dividends payable应付福利费 allowance payable其他应付款 other accounts payable职工奖励及福利基金 bonus and allowance bond一年内到期的长期借款 short term accounts payable其它流动负债 other current liabilities流动负债合计 total current liabilities长期负债： long-term liabilities长期借款应付公司溢价（折价）premium/discount coporate liability中间的省略产品销售收入 sales revenue其中：出口产品销售收入 export goods sales revenue减：销售折扣与折让 less:sales allowance and discounts产品销售净额 net sales减：产品销售成本 less: cost of goods sold其中：出口产品销售成本 cost of exported goods sold产品销售税金 sales tax产品销售毛利 gross profit减：销售费用 sales expense管理费用 operating expense财务费用 finance expence其中：汇兑损失（减汇兑收益） exchange loss(less exchange gain)利息支出（减利息收入） interest expense(less interest revenue)产品销售利润 net sales加：其它业务利润 add: other income补贴收入 bonus income营业利润加：投资收益 add: investment gains营业外收入 extra-operating revenue减：营业外支出 ^^^^^^^^^^expense加：以前年度损益调整利润总额 total income减：所得税 less: income tax净利润net income制造费用 MANUFCATURING EXPENSES工资 (非直接) Labor职工福利费 Employee welfare固定资产折旧 Fixed asset depreciation修理费 Maintenance :其中：机动设备 Plant and machinery其他设备 Other machinery生产房屋建筑 Production buildings and facilities非生产房屋建筑 Non production buildings机物料消耗 Machinery consumables低值易耗品摊销 Low value consumablews刃量模具费 Toolings and cutters夹辅具费 Durable tools外委劳务费 Outsourced labor其他劳务费 Other labor costs降温、取暖费 Heating fees水电费 Water and electricity办公费 Office expenses差旅费 Travel expenses运输费 Transporation costs财产保险费 Asset insurance fee设计制图费 Desgin and drawing fees实验检验费 Laboratory testing fees劳动保护费 Staff safety protection租赁费（非融资租赁费） Leases and rentals邮电费 Postage资料费 Printed materials fees排污费 Waste disposal长期待摊费用摊销 Deferred expenses amortisation工会经费 Union fees职工教育经费 Employee eduction fund劳动保险费 labor insurance养老保险费 Pension insurance失业保险费 Unemployment insurance生育保险基金 Maternity insurance工伤保险基金 Work injury insurance独生子女补助费 Single child allowance住房公积金 Housing fund住房补贴 Housing allowance医疗保险费 Housing hardship allowance住房提租补贴 Housing rental allowance质量保障费 Quality assurance expenses其他 Others:废品损失 Wastage loss辅助材料 Other materials燃料及动力 Fuel and energy专用工具 Specialised tools生产工人工资 Production workers salary职工福利费 Employee welfare生产工人工资性费用 Production workers other costs物流费用 Logistics销售收入 Sales Revenue销售折扣 Rebate实物成本 Material Cost折旧 Depreciation工资性费用 Fringe Benefit净追索赔偿 Warranty息税前利润 EBITFinancial HighlightsAccounts receivable应收帐款Inventory - Raw material原材料库存- Finished Goods成品库存- Other inventory其它库存Total inventory库存合计Accounts Payable应付帐款WORKING CAPITAL营运资金Annual Report 年報CONTENTS 目 錄Corporate Information 公司資料Financial Highlights 財務摘要Chairman’s Statement 主席報告書Directors and Senior Management Profile 董事及高級管理人員簡介Corporate Governance Report 企業管治報告Directors’ Report 董事會報告Independent Auditor’s Report 獨立核數師報告Consolidated Income Statement 綜合收益表Consolidated Statement of Comprehensive Income 綜合全面收益表Consolidated Statement of Financial Position 綜合財務狀況表Statement of Financial Position 財務狀況表Consolidated Statement of Changes in Equity 綜合權益變動表Consolidated Statement of Cash Flows 綜合現金流量表Notes to the Financial Statements 財務報表附註Financial Summary 財務概要DIRECTORS 董事Executive Directors 執行董事Deputy Chairman 副主席Chairman 主席Independent Non-executive Directors 獨立非執行董事AUDIT COMMITTEE 審核委員會REMUNERATION COMMITTEE 薪酬委員會COMPANY SECRETARY 公司秘書REGISTERED OFFICE 註冊辦事處HEAD OFFICE AND PRINCIPAL PLACE OF BUSINESS 總辦事處及主要營業地點PLACE OF BUSINESS 营业地点LEGAL ADVISERS 法律顾问PRINCIPAL BANKERS 主要往来银行Bank of China Limited 中國銀行股份有限公司Industrial & Commercial Bank of China Limited 中國工商銀行股份有限公司China Construction Bank Corporation 中國建設銀行股份有限公司China Merchants Bank Company Limited 招商銀行股份有限公司Standard Chartered Bank (Hong Kong) Limited 渣打銀行（香港）有限公司BNP Paribas 法國巴黎銀行CITIC Bank International Limited 中信銀行國際有限公司Bank of China (Hong Kong) Limited 中國銀行（香港）有限公司Nanyang Commercial Bank, Limited 南洋商業銀行有限公司PRINCIPAL SHARE REGISTRAR AND TRANSFER OFFICE 主要股份過戶登記處INTERNET WEBSITE 互聯網址STOCK CODE ON THE STOCK EXCHANGE OF HONG KONG LIMITED 香港聯合交易所有限公司股份代號PUBLIC RELATIONS CONSULTANT 公關顧問Strategic Financial Relations Limited 縱橫財經公關顧問有限公司TURNOVER 营业额For the year ended 31 December 截至十二月三十一日止年度NET PROFIT/(LOSS) ATTRIBUTABLE TO OWNERS OF THE COMPANY 本公司擁有人應佔溢利╱（虧損）淨額HK$’M 百萬港元The PRC 中国On behalf of 本人谨代表Board of Directors 董事会the “Company” 本公司subsidiaries 附属公司together the “Group” 合称“本集团”financial tsunami 金融海啸gradually subsided 慢慢减退the Chinese Government 中国政府launched new policies 推出新政策sales volume 销售配额upstream business 上游业务acquisition 收购specialising in 从事income stream 收入来源market demand 市场需求upstream products 上游产品refractory materials 耐火材料economic stimulus measures 刺激经济的措施integrate its operation 整合营运enhance cost effectiveness 优化成本效益gross profit margin 毛利率PROSPECTS 展望PLACING OF SHARES 股份配售fund raising 资金筹集REMUNERATION 薪酬APPRECIATION 致谢(Continued) （续）Note: 附注HK$ ’000 千港元Turnover 营业额Cost of sales 销售成本Gross profit 毛利Profit/(loss) before taxation Income tax 除税前溢利（亏损）所得税Profit/(loss) for the year 本年度溢利（亏损）Attributable to: 应占Owners of the company 本公司拥有人Non-controlling interests 非控股权益Current assets 流动资产Non-current assets 非流动资产Total assets 资产总值Current liabilities 流动负债Non-current liabilities 非流动负债Total liabilities 总负债值Net assets 资产净值Share capital 股本Reserves 储蓄Non-controlling interests 非控股权益Total equity 权益总值FINANCIAL SUMMARY 财务概要NOTES TO THE FINANCIAL STATEMENTS 财务报表附注GENERAL 一般资料immediate parent 直接母公司ultimate controlling party 最终控股人士is incorporated in 于 注册成立subsidiaries 附属公司SIGNIFICANT ACCOUNTING POLICIES 主要会计政策Statement of compliance 遵守声明Basis of preparation of the financial statements 财务报表编制基准historical cost basis 历史成本法the year under review 回顾年Profit after taxation 除税后净溢利LIQUIDITY 流动资金FINANCIAL RESOURCES 财务资源prudent capital arrangements 审慎财务安排unsecured bank loans 无抵押银行贷款short term bank loans 短期银行贷款cash and bank deposits 现金及银行存款pledged deposits 抵押存款trade receivable 应收账款trade facilities 贸易融资balance of net current assets 流动资产净额total liabilities to total assets ratio 总负债对应资产的比率material contingent liability 重大或然负债financial derivative products 金融衍生工具产品interest rate differential 息差stated bank loans 银行存款material risk from interest rate fluctuations 重大息率风险are denominated in Renminbi 以人民币结算appreciation of the Renminbi 人民币升值university graduates 大学毕业生staff remuneration and welfare system 薪酬及福利制度share option scheme 股权计划staff costs 雇员成本directors’ emoluments 董事酬金business partners 业务伙伴senior economist 高级经济师marketing 市场推广Chinese Career Manager 中国职业经理人SENIOR MANAGEMENT 高级管理层CORPORATE GOVERNANCE REPORT 企业管治报告CORPORATE GOVERNANCE PRACTICES 企业管制常规DIRECTORS’ SECURITIES TRANSACTIONS 董事进行证券交易businesses, strategic decision and performance 业务、决策及表现TRAINING FOR DIRECTORS 董事培训PRACTICES AND CONDUCT OF MEETINGS 董事常规及操守Board papers 董事会文件appropriate, complete and reliable information 合适、完整及可靠之资料Board meeting 董事会会议committee meeting 委员会会议financial position 财务状况make informed decisions 做出知情决定PRACTICES AND CONDUCT OF MEETINGS 会议常规及操守conflict of interests for a substantial shareholder 设计主要股东利益冲突CHAIRMAN AND CHIEF EXECUTIVE OFFICER 主席及行政总裁ROTATION OF DIRECTORS 董事轮值退任forthcoming annual general meeting 应届股东周年大会interim review 中期查阅non-audit service 非审核服务DIRECTORS’ RESPONSIBILITIES ON THE FINANCIAL STATEMENTS 董事对财务报表所负之责任a going concern basis 持续经营基准INTERNAL CONTROLS 内部控制system of internal controls 内部控制系统external advisor 外聘顾问SHAREHOLDER RIGHTS AND INVESTOR RELATIONS 股东福利及投资者关系voting procedures 投票程序by poll 以点票形式independent scrutineer 独立监票员DIRECTORS’ REPORT 董事会报告PRINCIPAL ACTIVITIES 主要业务SEGMENTAL INFORMATION 分类资料RESULTS AND APPROPRIATIONS 业绩及分派DISTRIBUTABLE RESERVES OF THE COMPANY 本公司可供分派之储蓄FINANCIAL SUMMARY 财务概要PROPERTY, PLANT AND EQUIPMENT AND CONSTRUCTION-IN-PROGRESS 物业、房产、设施及在建工程SHARE CAPITAL 股本BORROWINGS 借贷RETIREMENT SCHEMES 退休金计划Nature of interest 權益性質Capacity 身份Number of Shares 股份数目% to the issued share capital of the Company 占本公司已发行股本的百分比Founder of a trust 信托之成立人Interest of spouse 配偶之权益Interests in shares, underlying shares or equity interests in associated corporations 与相关公司股份、相关股份或股本权益Beneficial owner 权益拥有人non-voting deferred shares 无投票权过延股份Interest of controlled corporation 受控公司之权益1 ordinary share 普通股份1股SHARE OPTION SCHEME 购股权计划nominal value of a share 股份面值SHORT POSITIONS 淡仓DIRECTORS’ INTERESTS IN CONTRACTS 董事于合约的权益MANAGEMENT CONTRACTS 管理合约PURCHASE, SALE OR REDEMPTION OF THE COMPANY’S LISTED SECURITIES 购买、出售或购回本公司的上市证券MAJOR CUSTOMERS AND SUPPLIERS 主要客户及供应商PRE-EMPTIVE RIGHTS 有限购股权SUFFICIENCY OF PUBLIC FLOAT 足够公众持股量statements of financial position 财务状况表consolidated income statement 综合收益表consolidated statement of comprehensive income 综合全面收益表consolidated statement of changes in equity 综合权益变动表consolidated statement of cash flows 综合现金流量表summary of significant accounting policies 主要会计政策概要DIRECTORS’ RESPONSIBILITY FOR THE CONSOLIDATED FINANCIAL STATEMENTS 董事就财务报表须承担的责任disclosure requirements 披露规定material misstatement 重大错误陈述due to fraud or error 由于欺诈或错误In our opinion 我们认为a true and fair 公平、真实Profit for the year 本年度溢利Earnings per share 每股盈利Basic 基本Diluted 摊薄form part of 构成 其中一部分Other comprehensive income for the year (net of tax) 本年度其他全面收益（扣除税项）Exchange differences on translation of financial statements of foreign operations 换算海外业务财务报表之汇兑差额Surplus on revaluation of buildings held for own use 持作自用之楼宇重估盈余Deferred tax on revaluation of buildings held for own use 持作自用之楼宇延期税项Deferred tax arising on change in tax rate 税率变动之延期税项Fair value loss on available-for-sale equity securities 可供出售权益证券公平值亏损Total comprehensive income for the year 本年度全面收益总值Non-current assets 非流动资产Goodwill 商誉Property, plant and equipment 物业、房产及设备Prepaid lease payments on land under operating leases 经营租约下预付土地租金Intangible assets 无形资产Available-for-sale equity securities 可供出售权益证券Pledged bank deposits 已抵押银行存款Restricted bank balance 受限制银行结余Deferred tax assets 延期税项资产Current assets 流动资产Inventories 存货Trade and other receivables 应收账款及其他应收款Prepayments and deposits 预付款项及按金Tax recoverable 可收回税项Cash and cash equivalents 现金及现金等值项目Current liabilities 流动负债Trade payables 应付账款Accruals and other payables 预提费用及其他应付款Amounts due to directors 应付董事款项Bank borrowings due within one year 于一年内到期的银行贷款Tax payable 应付税项Net current assets 流动资产净值Total assets less current liabilities 资产总值减流动负债Deferred tax liabilities 延期税项负债NET ASSETS 资产净值CAPITAL AND RESERVES 资本及储蓄TOTAL EQUITY 权益总值Investments in subsidiaries 与附属公司之投资Amounts due from subsidiaries 应收附属公司款项Operating activities 经营活动Adjustments for 调整项目Depreciation 拆旧Amortisation of prepaid lease payments on land under operating leases 经营租约下预付土地租金之摊销Amortisation of intangible assets 无形资产摊销Impairment loss 减值亏损Write back of impairment loss 减值亏损拨回Net gains on disposal of property, plant and equipment 出售物业、厂房、设备之收益净值Reversal of write down of inventories 存货撇除拨回Bad debt written off 坏账撇销Operating cash flows before changes in working capital 营运资金变动前的经营现金流量(Increase)/decrease in inventories 存货（增加）/减少Decrease/(increase) in trade and other receivables 应收账款及其他应收款（增加）/减少(Increase)/decrease in prepayments and deposits 预存款项及按金（增加）/减少Increase/(decrease) in trade payables 应付账款（增加）/减少Decrease in accruals and other payables 预提费用及其他应付款减少(Decrease)/increase in amounts due to directors 应付董事款项（减少）/增加Cash (used in)/generated from operations 经营（使用）/所得的现金PRC Enterprise Income Tax paid 已付中国企业所得税Tax paid 已付税款Net cash (used in)/generated from operating activities 经营活动（使用）/所得的现金净值Investing activities 投资活动Purchase of property, plant and equipment 购置物业、房产及设备Proceeds from disposal of property,plant and equipment 出售物业、厂房、设备所得款项Payment for purchase of availablefor-sale equity securities 购买可供出售权益证券付款Interest received 已收利息Deferred consideration paid for acquisition of subsidiaries 已付收购公司之递延代价Financing activities 融资活动Net proceeds from placement of new shares 配售新股份之所得款项净值Repayment of bank borrowings 偿还银行贷款Proceeds from new bank borrowings 新造银行贷款所得款项Interest paid on bank borrowings 已付银行贷款利息Proceeds from shares issued under share option scheme 根据购股权计划发行股份是所得款项Net cash from financing activities 融资活动所得现金净值Net increase in cash and cash equivalents 现金及现金等值项目增加净值Cash and cash equivalents at beginning of the year 年初现金及现金等值项目Effect of changes in exchange rate 外币汇率变动之影响Cash and cash equivalents at end of the year 年末现金及现金等值项目principal place of business 主要营业地点Subsidiaries and non-controlling interests 附属公司及非控股权益contractual obligations 合约责任Jointly controlled entity 共同控制实体Other investments in equity securities 其他权益证券投资transaction price 交易价格Office equipment and fixtures 办公室设备及装置Motor vehicles 汽车Lease assets 租赁资产Classification of assets leased to the Group 出租于本集团之资产分类Operating lease charges 经营租赁费用Recognition of impairment losses 减值亏损确认Termination benefits 终止福利Provisions and contingent liabilities 拨备及或然负债Revenue recognition 收入确认prepared 编制Hong Kong Financial Reporting Standards 香港财务报表准则Hong Kong Institute of Certified Public Accountants 香港会计师公会Companies Ordinance 公司条例certain amendments 修订本interpretations 诠释are or have become effective 现时及已经生效accounting period 会计期间historical experience 过往经验Actual results may differ from these estimates. 实际数字或会有别于估计数字accounting estimates 会计估计Intra-group balances and transactions 集团内公司间之结余及交易unrealised profits 未变现溢利previously known as 前称minority interests 少数股东权益represent 指held for sale 持作出售 |
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