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 the ShareCapitalandConsolidated Reserves and one tenth of the Insurance Funds of the Company and each of its subsidiary undertakings as shown in the Audited ConsolidatedBalance Sheet. prudential.co.uk prudential.co.uk 董事會應限制本公司的借貸及行使本公司就其附屬公司(如有)可予行使 的一切...
Called “Share Capital” for non-US companies Additional Paid-In Capital (APIC)资本公积(含股本溢价或资本溢价、其他资本公积) Sort of like the market value of the stock at issuance- par value of the stock Thepremium over par valueof issued shares * the number of shares issued over time Calle...
deferred dividends 延派股利 net loss per share 每股亏损 earnings per share(eps) 每股收益 earnings per share attributable to ordinaryequity holders of the parent 归属于母公司股东持有者的每股收益 basic 基本 diluted 稀释/摊薄(每股收益一般用稀释,净资产用摊薄) diluted eps 稀释每股收益 basic eps 基本每...
invested in the company. When a company is first formed, shareholders will typically put in cash. For example, an investor starts a company and seeds it with $10M. Cash (an asset) rises by $10M, and Share Capital (an equity account) rises by $10M, balancing out the balance sheet. ...
财务报表有三张:利润表(income statement)、资产负债表(balance sheet)、现金流量表(statement of cash flows),是理解公司的最重要的基石材料。详细介绍“如何阅读财报”的资料已经汗牛充栋,本文不打算重复这一过程,而是希望给出一个更为可理解的宏观视角,方便我们在深入细节之前把握好“理解财报”的筋骨,为进一步深入...
Balance Sheet Balance sheets provide a snap shot of the assets and liabilities of a business at a point of time. It shows what the business owns, is owed and owes: Owns– assets such as buildings, stock and cash. Is owed– money from debtors. Owes– money to creditors and the bank. ...
It states that a balance sheet is an accountant's view of the assets and liabilities of a business during a specified period. It discusses several elements shown on a balance sheet, including fixed assets, current assets, current liabilities, net assets, and share capital....
,中国香港的公司注册处不会有你公司的 Balance Sheet 及 Profit and Loss Statement，因为私人公司 (Private Company) 每年只需要呈交周年申报表 (Annual Return)，而不需要呈交已审核帐目 (Audited Aounts)。 只有公众公司 (Public Company) (包括没有股份以担保成立的有限公司及上巿公司)，才需要...
因为太简单. Balance Sheet个样式系点 要放乜 你一定要做熟或背熟. Non-current assets current assets capital liabilities要放乜 你读book of original entry已经有教点分同讲左部分例子. 另外要留意current assets入面item要跟次序放. balance sheet系会考会计真系好重要 所以...