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 EBIT Financial Highlights Accounts 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