Finance
财政
Contents of Auditors' Report and Financial Statements
核数师报告及财务报表目录
Auditors' Report Consolidated Income and Expenditure Statement Consolidated Balance Sheet Consolidated Statement of Changes in Fund Balances Consolidated Cash Flow Statement Income and Expenditure Statement Balance Sheet Statement of Changes in Fund Balances Cash Flow Statement Notes to the Financial Statements 1 2 3 4 5 6 7 8 9 Significant Accounting Policies Government Subvention Tuition and Other Fees Interest and Investment Income Donations and Benefactions Auxiliary Services Other Income Expenditure Taxation
核数师报告 综合收支表 综合资产负债表 综合基金结余转变报表 综合现金流量表 收支表 资产负债表 基金结余转变报表 现金流量表 财务报表附注
70 71 72 73 74 76 77 78 79
1 2 3 4 5 6 7 8 9
主要会计政策 政府拨款 学费及其他收费 利息及投资收入 捐款及捐赠 杂项服务 其他收入 开支 税项
80 89 90 90 91 91 91 92 95 96 97 99 101 102 103 104 105 106 106 107 108 109 109 110 110 111 111 112 112
10 Restricted Fund for Research 11 Other Funds 12 Fixed Assets 13 Intangible Assets 14 Investments in Securities 15 Investments in Subsidiaries 16 Interest in Associates 17 Loans Receivable 18 Accounts Receivable, Prepayments and Others 19 Cash and Bank Deposits 20 Deferred Income 21 Accounts Payable and Accruals 22 Provision for Employee Benefits 23 Employee Retirement Benefits 24 Loans and Borrowings 25 Related Party Transactions 26 Capital Commitments 27 Operating Lease Commitments and Charges 28 Disposal of Subsidiaries 29 Comparative Figures
10 科研专用基金 11 其他基金 12 固定资产 13 无形资产 14 证券投资 15 附属公司投资 16 联营公司权益 17 应收贷款 18 应收帐款,预付帐款及其他 19 现金及银行存款 20 递延收入 21 应付帐款及应计费用 22 雇员福利拨备 23 雇员退休福利 24 贷款及借贷 25 关联人士交易 26 资本承担 27 经营租赁承担及开支 28 出售附属公司 29 比对数字
香港城市大学 2004 – 2005 年报 财务报表
69
Auditors' Report
核数师报告
To the Council of City University of Hong Kong 致香港城市大学校董会
We have audited the financial statements on pages 71 to 112 which have been prepared in accordance with accounting principles generally accepted in Hong Kong.
本核数师 (以下简称 「我们」 已审核刊於第 71至第 112页按 ) 照香港公认会计原则编制的财务报表.

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