债项指银行贷款及透支减现金及银行存款。
Debt represents bank loans and overdrafts less cash and deposits with Banks.
指在一年或超过一年的一个营业周期内变现或耗用的资产，包括现金、银行存款、短期投资、应收及预付款、存货等。
The assets are used or converted into cash within one year or more. They include cash, bank deposit, short investment, receivables and inventories ect.
包括库存现金、银行存款及周转金、零用金等，不包括已指定用途或依法律或契约受有限制者。
Consisting of cash on hand, cash in bank, revolving funds and petty cash, but cash that is either restricted to be used only for specified purposes or by regulation or contracts is excluded.
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