Cash Flow (CF) is the increase or decrease in the amount of money a business, institution, or individual has. In finance, the term is used to describe the amount of cash (currency) that is generated or consumed in a given time period. There are many types of CF, with various important uses for running a business and performing financial analysis.

 

Types of cash flow include:

1. Cash from Operating Activities – Cash that is generated by a company’s core business activities – does not include CF from investing. This is found on the company’s Statement of Cash Flows (the first section).

2. Free Cash Flow to Equity (FCFE) – FCFE represents the cash that’s available after reinvestment back into the business (capital expenditures).

3. Free Cash Flow to the Firm (FCFF) – This is a measure that assumes a company has no leverage (debt). It is used in financial modeling and valuation.

4. Net Change in Cash – The change in the amount of cash flow from one accounting period to the next. This is found at the bottom of the Cash Flow Statement.

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現金流是指在收益報告中，進出公司賬戶的現金額。可指單一項目，或整個企業的現金流量。

部分交易者將現金流量視為評估一個企業財務基礎的一項標準。如果有大量現金流入，則企業擁有更強的實力進行再投資。由於其不受會計規則影響，使用現金流對不同公司進行橫向評估更為簡單。

現金流量并不一定是公司盈利能力的標誌，然而其代表了該公司的 流動性.現金流量的計算方式是，在指定時間段內，減去總支出，加上總收入，得出現金餘額的變化量。現金流量有許多種類型，主要取決於企業計算哪一方面的現金流量。

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现金流是指在收益报告中，进出公司账户的现金额。可指单一项目，或整个企业的现金流量。 部分交易者将现金流量视为评估一个企业财务基础的一项标准。如果有大量现金流入，则企业拥有更强的实力进行再投资。由于其不受会计规则影响，使用现金流对不同公司进行横向评估更为简单。 现金流量并不一定是公司盈利能力的标志，然而其代表了该公司的流动性.现金流量的计算方式是，在指定时间段内，减去总支出，加上总收入，得出现金余额的变化量。现金流量有许多种类型，主要取决于企业计算哪一方面的现金流量。

Premises generally refer to the physical location for the daily operation of your business, with studio and offices as a typical example, things to be considered include:

• Office location - accessibility to clients/address

• Physical size/requirements and facilities

• Suitable working conditions

• Safety

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園境建築業界中的「生產場所」一般泛指員工展開日常作業的場所，以工作室和寫字樓辦公室為典型例子，要考慮的要素包括：

• 選址

• 空間大小 (能滿足工作需要)

• 工作環境

• 符合安全條例

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园境建筑业界中的「生产场所」一般泛指员工展开日常作业的场所，以工作室和写字楼办公室为典型例子，要考虑的要素包括：

• 选址

• 空间大小 (能满足工作需要)

• 工作环境

• 符合安全条例

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As set out in the Guiding Principles on Green Coverage for Public Housing Developments jointly prepared by the Planning Department and Housing Department (HD), public housing development should achieve an overall target of 30% green coverage. Subject to individual site characteristics and constraints, a lower percentage of green coverage could be considered on a case-by-case basis. Green coverage of at least 20% should be considered as a minimum unless constrained by special circumstances.

 

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房委會貫徹平衡的生態規劃及設計原則，保護發展項目附近的生態。房委會於公營房屋設計中加入綠化設計指引，規定新屋邨整體綠化覆蓋率需佔總面積不少於20%，而兩公頃以上的大型用地則不少於30%。

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房委会贯彻平衡的生态规划及设计原则，保护发展项目附近的生态。房委会于公营房屋设计中加入绿化设计指引，规定新屋村整体绿化覆盖率需占总面积不少于20%，而两公顷以上的大型用地则不少于30%。

There are several elements to sue in a negligence action:

1. Duty: the defendant has a duty to others, including the plaintiff, to exercise reasonable care,

2. Breach: the defendant breached that duty through an act or culpable omission,

3. Damages: are compensatory in nature. Compensatory damages addresses a plaintiff/claimant's losses (in cases involving physical or mental injury the amount awarded also compensates for pain and suffering). The award should make the plaintiff whole, sufficient to put the plaintiff back in the position he or she was before Defendant's negligent act. Anything more would unlawfully permit a plaintiff to profit from the tort.

4. Causation: To account for the liability resulting from a negligent act or omission, it is necessary to prove not only that the injury was caused by that negligence, but also that there is a legally sufficient connection between the act and the negligence.

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被指控事故的構成四大要素:

1. 被告人有照顧原告人的責任。這是指法律上的責任，不是道義上的責任。

2. 被告人違反了這種責任。

3. 原告人因而蒙受傷害或損失。

4. 傷害或損失必須是違反責任帶來的直接後果。

 

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被指控事故的构成四大要素:

1. 被告人有照顾原告人的责任。这是指法律上的责任，不是道义上的责任。

2. 被告人违反了这种责任。

3. 原告人因而蒙受伤害或损失。

4. 伤害或损失必须是违反责任带来的直接后果。

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Often referred to as “field research,” primary research focuses on liaising with potential consumers directly, which you can do via a variety of methods, including Observations，Surveys and questionnaires, in-depth interviews，focus groups，test marketing. Primary research will give you huge advantages over your competitors, allowing you to tap into market needs and trends, establish communication with customers early on, identify potential pitfalls and minimize risk.

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通常被稱為“現場研究”，主要研究旨在直接與潛在消費者保持聯繫，您可以通過多種方法來進行，包括觀察，調查和問卷調查，深入訪談，焦點小組，測試營銷。初步研究將為您提供超越競爭對手的巨大優勢，使您可以把握市場需求和趨勢，儘早與客戶建立聯繫，確定潛在的陷阱並將風險最小化。

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通常被称为“现场研究”，主要研究旨在直接与潜在消费者保持联系，您可以通过多种方法来进行，包括观察，调查和问卷调查，深入访谈，焦点小组，测试营销。初步研究将为您提供超越竞争对手的巨大优势，使您可以把握市场需求和趋势，尽早与客户建立联系，确定潜在的陷阱并将风险最小化。

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Competitor analysis can provide a great template for business success; doing what has worked well for other companies, and avoiding what has not, is a good place to start.

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競爭者分析可以為商業成功提供一個很好的模板。做對其他公司來說效果很好的事情，而避免做不到的事情，則是一個很好的起點。

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​竞争者分析可以为商业成功提供一个很好的模板。做对其他公司来说效果很好的事情，而避免做不到的事情，则是一个很好的起点。

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A business plan is a formal written document containing business goals, the methods on how these goals can be attained, and the time frame within which these goals need to be achieved. It also describes the nature of the business, background information on the organization, the organization's financial projections, and the strategies it intends to implement to achieve the stated targets.

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商業計劃書是一個正式的書面文件，其中包含商業目標，實現這些目標的方法以及實現這些目標的時間範圍。它還描述了業務的性質，組織的背景信息，組織的財務預測，以及為實現所述目標而打算實施的策略。

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商业计划书是一个正式的书面文件，其中包含商业目标，实现这些目标的方法以及实现这些目标的时间范围。它还描述了业务的性质，组织的背景信息，组织的财务预测，以及为实现所述目标而打算实施的策略。

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Private Limited Liability Company | 私人有限責任公司 | 私人有限责任公司

The most common type of business entity registered in Hong Kong is a private limited liability company. Limited liability companies have a separate legal personality, limited liability for its owners, strong public perception and an enduring structure; raising capital and transfer of ownership is easier when compared to other business structures such as sole proprietorship and partnership. Foreign business professionals often refer to this type of entity as an offshore company in Hong Kong.

 

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在香港註冊的最常見的商業實體類型是私人有限責任公司。有限責任公司具有獨立的法人資格，對其所有者的有限責任，強烈的公眾認知和持久的結構；與獨資和合夥制等其他業務結構相比，募集資金和所有權轉移更為容易。外國商務專業人士通常將這類實體稱為香港的離岸公司。

 

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在香港注册的最常见的商业实体类型是私人有限责任公司。有限责任公司具有独立的法人资格，对其所有者的有限责任，强烈的公众认知和持久的结构；与独资和合伙制等其他业务结构相比，募集资金和所有权转移更为容易。外国商务专业人士通常将这类实体称为香港的离岸公司。

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A Hong Kong private limited company can have a minimum of 1 and maximum of 50 shareholders. There is no residency requirement for shareholders. A director and shareholder can be the same or different person. The shareholder must be at least 18 years of age and can belong to any nationality. The shareholder can be a person or a company. 100% local or foreign shareholding is allowed. Appointment of nominee shareholders is permitted. Shareholders meetings can be held anywhere in the world.

 

香港私人有限公司的股東人數最少為1，最多為50。股東沒有居留要求。董事和股東可以是同一個人，也可以是不同的人。股東必須年滿18歲，並且可以屬於任何國籍。股東可以是個人或公司。允許100％的本地或外國股權。允許任命提名股東。股東大會可以在世界任何地方舉行。

 

香港私人有限公司的股东人数最少为1，最多为50。股东没有居留要求。董事和股东可以是同一个人，也可以是不同的人。股东必须年满18岁，并且可以属于任何国籍。股东可以是个人或公司。允许100％的本地或外国股权。允许任命提名股东。股东大会可以在世界任何地方举行。

Appointing a company secretary is mandatory. The secretary, if an individual, must ordinarily reside in Hong Kong; or if a body corporate must have its registered office or a place of business in Hong Kong. It has to be noted that in the case of a sole director/shareholder, the same person cannot act as the company secretary. The company secretary is responsible for maintaining the statutory books and records of the company and must also ensure the company’s compliance with all statutory requirements. A nominee secretary can be appointed.

 

必須任命公司秘書。秘書（如果是個人）通常必須居住在香港；或法人團體必須在香港設有註冊辦事處或營業地點。必須注意的是，在唯一董事/股東的情況下，同一個人不能擔任公司秘書。公司秘書負責維護公司的法定帳簿和記錄，還必須確保公司符合所有法定要求。可以任命一名提名秘書。

 

必须任命公司秘书。秘书（如果是个人）通常必须居住在香港；或法人团体必须在香港设有注册办事处或营业地点。必须注意的是，在唯一董事/股东的情况下，同一个人不能担任公司秘书。公司秘书负责维护公司的法定帐簿和记录，还必须确保公司符合所有法定要求。可以任命一名提名秘书。

Although there is no minimum share capital requirement, the general norm for companies incorporated in Hong Kong is to have at least one shareholder with one ordinary share issued on their formation. Share capital can be expressed in any major currency and is not restricted to the Hong Kong Dollar alone. Shares can be freely transferred, subject to a stamp duty fee. Bearer shares are not allowed.

 

儘管沒有最低股本要求，但在香港註冊成立的公司的一般準則是至少要有一名股東在成立時發行一股普通股。股本可以任何主要貨幣表示，而不僅限於港元。股份可以自由轉讓，但需繳納印花稅。不允許無記名股票。

 

尽管没有最低股本要求，但在香港注册成立的公司的一般准则是至少要有一名股东在成立时发行一股普通股。股本可以任何主要货币表示，而不仅限于港元。股份可以自由转让，但需缴纳印花税。不允许无记名股票。

In order to register a Hong Kong company, you must provide a local Hong Kong address as the registered address of the company. The registered address must be a physical address and cannot be a PO Box.

 

為了註冊香港公司，您必須提供香港本地地址作為公司的註冊地址。註冊地址必須是實際地址，不能是郵政信箱。

 

为了注册香港公司，您必须提供香港本地地址作为公司的注册地址。注册地址必须是实际地址，不能是邮政信箱。

Information about company officers viz. directors, shareholders and company secretary is public information as per Hong Kong Company Laws. It is mandatory to file details of the company officers with the Hong Kong Registrar of Companies. If you wish to maintain confidentiality you can appoint a corporate shareholder and nominee individual director by utilizing the services of a professional services firm.

 

有關公司官員的信息。根據香港《公司法》，董事，股東和公司秘書是公共信息。必須向香港公司註冊處提交公司官員的詳細信息。如果您希望保持機密性，則可以利用專業服務公司的服務來任命公司股東和提名個人董事。

 

​有关公司官员的信息。根据香港《公司法》，董事，股东和公司秘书是公共信息。必须向香港公司注册处提交公司官员的详细信息。如果您希望保持机密性，则可以利用专业服务公司的服务来任命公司股东和提名个人董事。

Corporate tax, (or profits tax as it is called), is set at 16.5% of assessable profits for companies setup in Hong Kong. Hong Kong follows a territorial basis of taxation i.e. only profits which arise in or derived from Hong Kong are subject to tax in Hong Kong. There is no capital gains tax, withholding tax on dividends, or GST/VAT in Hong Kong. For more details on corporate taxes, refer to Hong Kong Corporate Tax guide.

 

對於在香港成立的公司，公司稅（或稱利得稅）被定為應課稅利潤的16.5％。香港遵循地域稅制，即只有在香港產生或從香港產生的利潤才在香港繳稅。在香港，沒有資本利得稅，股息預提稅或商品及服務稅/增值稅。有關公司稅的更多詳細信息，請參閱《香港公司稅指南》。

 

对于在香港成立的公司，公司税（或称利得税）被定为应课税利润的16.5％。香港遵循地域税制，即只有在香港产生或从香港产生的利润才在香港缴税。在香港，没有资本利得税，股息预提税或商品及服务税/增值税。有关公司税的更多详细信息，请参阅《香港公司税指南》。

It is mandatory for companies to prepare and maintain accounts. Accounts must be audited annually by Certified Public Accountants in Hong Kong. The audited accounts together with tax return must be filed annually with the Inland Revenue Department. Every company is required to file annual returns with the Companies Registry and pay the annual registration fee. The Business Registration Certificate should be renewed, one month before expiry on an annual basis or once every three years, as the case may be. An Annual General Meeting (AGM) should be held annually every calendar year.

 

公司必須準備和維護帳戶。賬目必須每年由香港註冊會計師審計。經審計的帳目和納稅申報表必須每年向稅務局存檔。每家公司都必須向公司註冊處提交年度申報表，並支付年度註冊費。商業登記證應每年續期一次，每年一次或三年一次，續期一次。每年每個年度應召開一次年度股東大會（AGM）。

 

公司必须准备和维护帐户。账目必须每年由香港注册会计师审计。经审计的帐目和纳税申报表必须每年向税务局存档。每家公司都必须向公司注册处提交年度申报表，并支付年度注册费。商业登记证应每年续期一次，每年一次或三年一次，续期一次。每年每个年度应召开一次年度股东大会（AGM）。

The review of business in relation to its Strengths / Opportunities / Weakness / Threats: a SWOT analysis is a compilation of your company's strengths, weaknesses, opportunities and threats. The primary objective of a SWOT analysis is to help organizations develop a full awareness of all the factors involved in making a business decision.

 

關於其優勢/機會/劣勢/威脅的業務回顧：SWOT分析是對貴公司的優勢，劣勢，機會和威脅的匯總。 SWOT分析的主要目的是幫助組織全面了解業務決策中涉及的所有因素。

 

关于其优势/机会/劣势/威胁的业务回顾：SWOT分析是对贵公司的优势，劣势，机会和威胁的总结。 SWOT分析的主要目的是帮助组织全面了解业务决策中涉及的所有因素。