Participate in the new project feasibility analysis, Looking through the feasibility report, include investment budget, Operating profit and loss forecast and ROI budget etc.
参与新项目的可行性分析，审核可行性分析报告，包括投资预算、经营预测和回收预算等
2 Finance Department transacts account basing on the report of inventory profit and loss of capital asserts that GM approved.
9.2财务部门依据总经理批准的固定资产盘盈、盘亏报告进行帐务处理。
Accounts placed for collection or charged to profit and loss which antedate the report by more than seven years.
设置收集和掌管收益或损失的账户已经超过7年的
MANAGEMENT DISCUSSION AND ANALYSIS CONSOLIDATED FINANCIAL RESULTS The performance highlights of the Group for the Period were as follows: For the six months ended 30 June, HK$ million 20082007 Change Gross premiums written and policy fees 13, 299.688, 317.6559.9% Net investment income 2, 050.73975.062.1 times Net realised investment gains 926.041, 176.40 (21.3%) Net unrealised investment/gains and impairment (2, 765.88) 316.66 — Net exchange loss (43.66)(4.37) 10.0 times Profit before taxation 635.90782.94 (18.8%) Profit after taxation 775.25634.9222.1% Net profit attributable to the equity holders 381.34488.58 (22.0%) Basic earnings per share 27.034.7 (7.7 cents) The net profit/ attributable to the equity holders by each business line is summarised below: For the six months ended 30 June, HK$ million 20082007 Change Reinsurance 83.79311.47 (73.1%) Life insurance 491.01153.533.2 times Property and casualty insurance 1 (41.85) 2.40 — Corporate and other businesses (151.61) 21.18 — Net profit attributable to the equity holders 381.34488.58 (22.0%) 1 The property and casualty insurance business is operated by TPI, which is an associate of the Group under the Hong Kong Financial Reporting Standards and is not consolidated into the Group on a line-by-line basis.
China Insurance International Holdings Company Limited Interim Report 2008 搜索公告牛即可看到网络上最快的个股公告管理层讨论和分析综合财务业绩本集团期内重点表现如下：截至六月三十日止六个月，百万港元二零零八年二零零七年变化毛承保保费及保单费收入 13，299.68 8，317.65 59.9%投资收入净额 2，050.73 975.06 2.1 倍已实现投资收益净额 926.04 1，176.40 (21.3%)未实现投资／收益及减值净额(2，765.88) 316.66 —汇兑亏损净额(43.66)(4.37) 10.0 倍除税前溢利 635.90 782.94 (18.8%)除税后溢利 775.25 634.92 22.1%股东应占溢利净额 381.34 488.58 (22.0%)每股基本盈利 27.0 34.7 (7.7仙)按各业务分类之股东应占溢利／净额概述如下：截至六月三十日止六个月，百万港元二零零八年二零零七年变化再保险 83.79 311.47 (73.1%)人寿保险 491.01 153.53 3.2 倍财产保险1 (41.85) 2.40 —企业及其他业务(151.61) 21.18 —股东应占溢利净额 381.34 488.58 (22.0%) 1 本集团之财产保险业务由太平保险营运。
After analyzing several different methods, the article puts forward another accounting dealing way on the profit and loss of conversion the foreign currency report forms.
本文对外币报表折算损益的不同处理方法进行比较分析，提出外币报表折算损益的处理，应选择第三种处理方法，即递延收益，确认损失。
Article 50 According to the requirements of the company registration authority, a company shall accept the annual examination within the fixed time, and submit an annual examination report, an annual balance sheet, a profit and loss statement and a copy of the Business License of Enterprise Legal Person.
第五十条公司应当按照公司登记机关的要求，在规定的时间内接受年度检验，并提交年度检验报告书、年度资产负债表和损益表、《企业法人营业执照》副本。
Article 50 According to the requirements of the company registration authority, a company shall accept the annual examination within the fixed time, and submit an annual examination report, an annual balance sheet, a profit and loss statement and a copy o
第五十条公司应当按照公司登记机关的要求，在规定的时间内接受年度检验，并提交年度检验报告书、年度资产负债表和损益表、《企业法人营业执照》副本。
KPMG 毕马威会计师事务所 Certified Public Accountants 执业会计师 8th Floor, Prince`s Building 香港 10 Chater Road 中环 Central 遮打道10号 Hong Kong 太子大厦8楼 16 October 2008 二零零八年十月十六日嘉禾娱乐事业有限公司 2008 年报 67 搜索公告牛即可看到网络上最快的个股公告 Consolidated Income Statement for the year ended 30 June 200820082007 Note HK$`000 HK$`000 Continuing operations Turnover 3619, 901469, 511 Cost of sales (289, 552)(216, 732) Gross profit 330, 349252, 779 Other income 567, 72343, 775 Selling and distribution costs (301, 739)(244, 452) General and administrative expenses (61, 498)(68, 799) Other operating expenses (14, 979)(11, 445) Profit/ from operations 19, 856 (28, 142) Finance costs 6 (11, 970)(15, 712) Share of profits less losses of associates 9, 66320, 801 Gain on disposal of interest in an associate 15 – 115, 970 Loss on disposal of interest in a jointly controlled entity 16 –(5, 717) Profit before taxation 17, 54987, 200 Income tax 7 (10, 391) 414 Profit for the year from continuing operations 7, 15887, 614 Discontinued operation – jointly controlled entity held for sale 8 Profit for the year from discontinued operation 3, 9118, 949 Total profit for the year 11, 06996, 563 Attributable to: Equity shareholders of the Company 1110, 76396, 717 Minority interests 306 (154) Profit for the year 611, 06996, 563 Earnings per share 12 Basic – Continuing operations 5.2 cents 66.6 cents – Discontinued operation 3.0 cents 6.8 cents 8.2 cents 73.4 cents Diluted – Continuing operations 5.2 cents 52.8 cents – Discontinued operation 3.0 cents 5.0 cents 8.2 cents 57.8 cents The notes on pages 84 to 223 form part of these financial statements.
GOLDEN HARVEST ENTERTAINMENT LIMITED 68 Annual Report 2008 搜索公告牛即可看到网络上最快的个股公告综合收益表截至二零零八年六月三十日止年度二零零八年二零零七年附注千港元千港元持续经营业务营业额 3 619，901 469，511 销售成本(289，552)(216，732)毛利 330，349 252，779 其他收入 5 67，723 43，775 销售及发行费用(301，739)(244，452)一般及行政费用(61，498)(68，799)其他营运费用(14，979)(11，445)经营业务之溢利╱ 19，856 (28，142)财务费用 6 (11，970)(15，712)所占联营公司损益 9，663 20，801 出售一间联营公司权益之收益 15 – 115，970 出售一间共同控制公司权益之亏损 16 –(5，717)除税前溢利 17，549 87，200 所得税 7 (10，391) 414 持续经营业务之本年度溢利 7，158 87，614 已终止经营业务－持作待售之共同控制公司 8 已终止经营业务之本年度溢利 3，911 8，949 本年度溢利总额 11，069 96，563 以下人士应占部分：本公司股权持有人 11 10，763 96，717 少数股东权益 306 (154)本年度溢利 6 11，069 96，563 每股盈利 12 基本－持续经营业务 5.2 港仙 66.6 港仙－已终止经营业务 3.0 港仙 6.8 港仙 8.2 港仙 73.4 港仙摊薄－持续经营业务 5.2 港仙 52.8 港仙－已终止经营业务 3.0 港仙 5.0 港仙 8.2 港仙 57.8 港仙于第84页至第223页的附注为本财务报表的组成部分。
Because profit has more stringent recognition criteria than loss, the high-an important feature of the accounting information is of high quality earnings. And high earnings quality is to make companies report earnings closer to the real economic surplus.
由于盈利确认标准比损失更为严格，则高会计信息的一项重要特征就是高盈余质量，而高盈余质量就是要求报告盈余更加接近公司真实的经济盈余。