香港会计科目大全
香港会计科目
香港会计科目(中英文对照)
编码
科目名称(简体)
科目名称(繁体)
科目名称(英文)
1
资产
资产
Assets
110
现金
现金
Cash
1101
库存现金
库存现金
Cash on hand
11011
库存现金-港币
库存现金-港币
Cash on hand-HKD
11012
库存现金-美元
库存现金-美元
Cash on hand-USD
1102
银行存款
银行存款
Cash in banks
11021
汇丰银行存款
汇丰银行存款
HSBC
110211
汇丰银行存款-港币
汇丰银行存款-港币
HSBC-HKD
110212
汇丰银行存款-美元
汇丰银行存款-美元
HSBC-USD
11022
中国银行存款
中国银行存款
BOC
110221
中国银行存款-港币
中国银行存款-港币
备抵有价证券跌价损失
备抵有价证券跌价损失
Allowance for market decline marketable securities
1141
应收票据
应收票据
Notes receivable
11411
应收票据-港币
应收票据-港币
Notes receivable-HKD
11412
应收票据-美元
应收票据-美元
1215
备抵存货跌价损失
备抵存货跌价损失
Allowance for market decline-inventory
香港会计师证书怎么考
香港会计师证书怎么考关于香港会计师证书的考试香港会计师证书是大家熟知的专业会计师证书，被称为会计界的“金字塔顶端”，具有很高的学术水平、高薪资待遇和广阔的职业发展空间。
那么，香港会计师证书怎么考？这个问题广受关注，本文将从以下几个方面进行分析。
一、考试目标作为专业资格证书，香港会计师证书主要考察一个人在国际商业财务和会计方面的知识、技能和职业素养，同时还包括管理和商业模式等方面的知识。
考试的目标是使考生能够有效运用和应用相关知识和技能，为企业和组织提供有力的财务和会计咨询服务，实现企业和组织的财务和会计管理目标，达到提高企业和组织整体竞争力的目的。
二、考试科目香港会计师证书考试主要包括四个科目，它们分别是：1. 商业会计学此科目主要考察考生在商业会计学方面的基础、理论和实践知识。
通过此科目的考试，考生可以深入了解财务报表的内容、编制和报告标准，掌握财务数据的分析和解读方法，了解会计师的执业道德和职责。
2. 条例、规范和人际关系此科目主要考察考生在会计相关法规和规范、社会和职业人际关系等方面的知识。
通过此科目的考试，考生可以了解香港的财务、税收和商业法规，掌握相关标准和指南的内容和解释，了解香港会计行业的组织结构和职业文化。
3. 财务管理此科目主要考察考生在企业财务管理、投资和风险评估等方面的知识。
通过此科目的考试，考生可以了解财务控制和管理方面的相关理论和实践，掌握管理信息系统和财务分析技术，了解投资和风险管理的基本原则和方法。
4. 策略与领导此科目主要考察考生在战略规划、组织管理和领导力等方面的知识。
通过此科目的考试，考生可以了解战略规划和管理的基本原则和方法，掌握领导力和人力资源管理技能，了解组织变革和创新的挑战和机遇。
三、考试形式香港会计师证书的考试分两个阶段进行，分别是阶段一和阶段二，每个阶段分别考不同的科目。
第一阶段考试共有三个科目，第二阶段考试则有四个科目，每个科目都是由一系列的选择题和开放式问题组成的。
香港公司做帐基本会计科目
进料折让
material purchase allowances
514
直接人工
direct labor
5141
直接人工
direct labor
515~518
制造费用
manufacturing overhead
5151
间接人工
indirect labor
5152
租金支出
rent expense . rent
6151
薪资支出
payroll expense
6152
租金支出
rent expense, rent
6153
文具用品
office supplies (expense)
6154
旅费
traveling expense, travel
6155
运费
shipping expenses, freight
6156
邮电费
5153
文具用品
office supplies (expense)
5154
旅费
traveling expense . travel
5155
运费
shipping expenses .freight
5156
邮电费
postage (expenses)
5157
修缮费
repair(s) and maintenance (expense )
23
其它负债
other liabilities
231
递延负债
deferred liabilities
232
存入保证金
deposits received
香港公司做帐基本会计科目
薪资支出
payroll expense
6152
租金支出
rent expense, rent
6153
文具用品
office supplies (expense)
6154
旅费
traveling expense, travel
6155
运费
shipping expenses, freight
6156
邮电费
2111
银行透支
bank overdraft
2112
银行借款
bank loan
2113
短期借款-关系人
short-term borrowings- related parties
2114
短期借款-其它
short-term borrowings - other
212
应付票据
notes payable
2121
1143
其它应收款
other receivables
121~122
存货
inventories
1211
商品存货
merchandise inventory
1212
寄销商品
consigned goods
1221
原料
raw materials
1227
物料
supplies
125
预付费用
prepaid expenses
1281
进项税额
VAT paid ( or input tax)
1291
业主(股东)往来
owners(stockholders) current account
1292
香港会计科目
2601
存入保证票据
存入保证票据
Guarantee notes received
2602
应付保证票据
应付保证票据
Commitments on guarantee notes
2147
应付股利
应付股利
Dividends payable21ຫໍສະໝຸດ 8应付税捐应付税捐
Other taxes payable
2151
销项税额
销项税额
Other notes payable
2159
其他应付款
其他应付款
Other payables
2160
应付
应付所得税
Income taxes payable
1422
累计折旧－机器设备
累计折旧－机器设备
Accumulated depreciation-Machinery & equipment
143
水电设备
水电设备
Power equipment
1431
水电设备
水电设备
Power equipment
1432
累计折旧－水电设备
累计折旧－水电设备
Accumulated depreciation-Power equipment
长期应付款
Long-term payables
2405
其他长期负债
其他长期负债
Other long-term liabilities
25
其他负责
其他负责
Other liabilities
2501
存入保证金
香港会计科目中英文对照
⾹港会计科⽬中英⽂对照Beginning Balance 期初余额Beginning Balancesales income 销售收益sales income,USD:purchase cost 进货成本purchase cost,USD:bank charges 银⾏⼿续费bank charges,USD:interest income 利息收益interest income,USD:本期Current Period Changedirector's c/a 董事期初Beginning Balancebank interest 银⾏利息director's c/a,USD:Payment ,CNY:sales income,GBP:purchase cost,CNY:purchase cost,GBP:bank charges,CNY:bank charges,GBP:interest income,CNY:interest income,GBP:sales income,CNY:Current Period Change director's c/a,CNY:Beginning Balance Current Period ChangeBeginning Balancesales income,JPY:sales income,AUD:purchase cost,JPY:purchase cost,AUD:bank charges,JPY:bank charges,AUD:interest income,JPY:interest income,AUD:Current Period Change bank interest,USD: 银⾏利息Beginning Balance Current Period ChangeBeginning Balance运输公司⾦额互转transportation income,USD:transfer from HKD SA to HKD CA transportation fee,USD:transfer from HKD CA to HKD SA bank charges,USD:interest income,USD:transfer from USD to HKD,USD: transportation income transfer from HKD to USD,USD: transportation feetransfer from EUR to HKD,EUR: transportation income,AUD:transfer from HKD to EUR ,EUR: transportation cost,AUD: transfer from CNY to HKD,CNY: transportation income,JPY:transfer from HKD to CNY,CNY: transportation fee,JPY: transfer from EUR to USD,USD: transportation income,EUR:transfer from USD to EUR,USD: transportation fee,EUR: transfer from CNY to USD,USD: transportation income,CNY:transfer from USD to CNY,CNY: transportation fee,CNY:transfer from USD to CNY,USD:transfer from USD SA to USD CA,USD:transfer from USD CA to USD SA,USD:transfer from GBP to HKD,GBP:transfer from HKD to GBP,GBP:transfer from GBP to USD,GBP:transfer from USD to GBP,GBP:transfer from USD to CAD,USD:transfer from USD to CAD,CAD:transfer from USD SA to USD Time depositstransfer from USD to JPYtransfer from JPY to USDtransfer from JPY to HKD,JPY:各项费⽤transfer from CMB to HSBC,USD:不同银⾏之间的互转Fiscal Year End Balance 年结transfer from 富邦 to 汇丰,USD:Investment income,HKD: 投资收益survey income,EUR: 调整收⼊other income 其他收益commission cost,USD: 佣⾦成本processing charges 加⼯费Commission income 佣⾦收⼊administrative fee 管理费Cost of sales 销售成本design fee,USD: 设计费sundry income,USD: 杂费other income 其他收⼊pay for tax expenses 交得利税profit tax 交利得税LOAN PAYMENT,USD: 偿还贷款purchase return,USD: 之前是采购，后因合同数量等原因⽽退回的款项给我们LOAN,USD:借贷款sales return,USD: 之前是销售，后因合同数量等原因⽽退回的款项给客户bank interest,USD: 贷款利息Mandatory Provident Fund (强基⾦)（MPF）Payment 付款（这些⼀般是在合起来交社保的时候⽤到：社保，公积⾦，⼯资，服务费）Payment,CNY:Sundry expenses,USD:certification fee,CNY: 认证费Office supplies,USD:service fee,USD:consulting fee,USD: 咨询费sample expense 样品费Annual return 周年申报表费⽤Investment loss/income 投资损失/收⼊以后⾹港公司做账出现向别的公司借款的，会计科⽬使⽤“loan from third party Beginning Balance Beginning Balancesales income,EUR:sales income,CAD:purchase cost,EUR:purchase cost,CAD:bank charges,EUR:bank charges,CAD:bank interest,EUR:bank interest,CAD:interest income,EUR:interest income,CAD:Current Period Change Current Period Change Beginning Balance Beginning Balance director's c/a,EUR:sales income,HKD:sales income,SGD:purchase cost,HKD:purchase cost,SGD:bank charges,HKD:bank charges,SGD:interest income,HKD:interest income,SGD:Current Period Change Current Period Change Beginning Balance Beginning Balance 服务公司收⼊/成本代收代付service income,GBP:temporary accountcost of service,GBP:temporary account,USD:temporary account,GBP: service income for temporary account,CNY:cost of service for temporary account,EUR:service income,USD:cost of service,USD:service income,EUR:cost of service,EUR:service cost,USD:service costservice fee 服务费transfer from CNY to HKD,CNY:transfer from CNY to EUR,CNY:transfer from USD to AUD,USD:transfer from AUD to USD,USD:transfer from HKD SA to HKD Time deposits 不同银⾏之间的互转是采购，后因合同数量等原因⽽退回的款项给我们是销售，后因合同数量等原因⽽退回的款项给客户。
香港会计科目介绍(doc 17页)(正式版)
备抵有价证券跌价损 失
備抵有價證券跌價損失
Allowance for market decline marketable securities
1141
应收票据
應收票據
Notes receivable
11411
应收票据-港币
應收票據-港幣
Notes receivable-HKD
11412
应收票据-美元
留抵税额
留抵稅額
Tax retained
应收收益
應收收益
Accrued income
其他应收款
其他應收款
Other receivables
其他应收款-港币 其他應收款-港幣
Other receivables-HKD
其他应收款-美元 其他應收款-美元
Other receivables-USD
备抵坏帐－其他应收 款
備抵壞帳－其他應收款
Allowance for bad debts-other receivable
商品存货
商品存貨
Merchandise inventory
商品存货(永续盘存) 商品存貨(永續盤存) Merchandise inventory
商品存货(定期盘存) 商品存貨(定期盤存)
Merchandise inventory(Stock Closing)
香港会计科目
科目编码
香港会计科目名称 (简体)
香港会计科目名称(繁 体)
香港会计科目名称(英文)
1
资产
資產
Assets
110
现金
現金
Cash
1101
库存现金
庫存現金
Cash on hand
香港会计科目大全(doc 17页)
香港会计科目大全(doc 17页)11442 应收帐款-美元 應收帳款-美元 Accounts receivable-USD1145备低坏帐-应收帐款備低壞帳-應收帳款Allowance for bad debts-accounts receivable1148 应收退税款 應收退稅款 Tax refunds receivable 1149 留抵税额 留抵稅額 Tax retained 1150 应收收益 應收收益 Accrued income 1159 其他应收款其他應收款Other receivables11591 其他应收款-港币 其他應收款-港幣 Other receivables-HKD 11592 其他应收款-美元 其他應收款-美元 Other receivables-USD 1160备抵坏帐－其他应收款 備抵壞帳－其他應收款 Allowance for bad debts-other receivable1201 商品存货 商品存貨 Merchandise inventory 12011商品存货(永续盘存) 商品存貨(永續盤存)Merchandise inventory12012商品存货(定期盘存) 商品存貨(定期盤存) Merchandise inventory(Stock Closing) 1202 制成品 製成品 Finished goods 1203 在制品 在製品 Goods in process 1204 原料 原料 Raw materials 1205 物料 物料 Supplies1206 在途材料 在途材料 Material & supplies in transit 1207 回收料 回收料 Reproduced materials 1208 借出原料 借出原料 Lend materials 1209 瑕疵品 瑕疵品 Defective work 1215 备抵存货跌价损失 備抵存貨跌價損失 Allowance for market decline-inventory124 预付款项 預付款項 Prepayments1241 预付货款 預付貨款 Advance payments to suppliers 1242 用品盘存 用品盤存 Office supplies on hand 1243 预付费用 預付費用 Prepaid expenses 1244 预付税款 預付稅款 Prepaid taxes 1245 其他预付款 其他預付款 Other prepayments1250 应收关系企业款 應收關係企業款 Accounts receivable-relationship 126 其他流动资产 其他流動資產 Other current assets 1261 进项税额 進項稅額 Input tax1262 其他流动资产 其他流動資產 Other current assets 13长期投资長期投資Long-term investments1301 长期投资長期投資Investments in stocks1302 备抵长期投资损失備抵長期投資損失Allowance for loss on long-term investments14 固定资产固定資產Fixed assets or Plant assets 140 土地土地Land1401 土地土地Land1402 累计折旧－土地累計折舊－土地Accumulated depreciation-Land 141 房屋及建筑房屋及建築Buildings and structures 1411 房屋及建筑房屋及建築Buildings and structures1412 累计折旧－房屋及建筑累計折舊－房屋及建築Accumulated depreciation-Buildings andstructures142 机器设备機器設備Machinery & equipment 1421 机器设备機器設備Machinery & equipment1422 累计折旧－机器设备累計折舊－機器設備Accumulated depreciation-Machinery &equipment143 水电设备水電設備Power equipment 1431 水电设备水電設備Power equipment1432 累计折旧－水电设备累計折舊－水電設備Accumulated depreciation-Powerequipment144 交通设备交通設備Transportation facilities 1441 交通设备交通設備Transportation facilities1442 累计折旧－交通设备累計折舊－交通設備Accumulateddepreciations-Transportation facilitie145 生财器具生財器具Furniture and fixtures 1451 生财器具生財器具Furniture and fixtures1452 累计折旧－生财器具累計折舊－生財器具Accumulated depreciation-furniture andfixtures146 工具设备工具設備Tools & equipment 1461 工具设备工具設備Tools & equipment1462 累计折旧－工具设备累計折舊－工具設備Accumulated depreciation-Tools &equipment148 杂项设备雜項設備Miscellaneous equipment 1481 杂项设备雜項設備Miscellaneous equipment1482 累计折旧－杂项设备累計折舊－雜項設備Accumulated depreciation-Miscellaneousequipment149 未完工程及预付工程及设备款未完工程及預付工程及設備款Construction work in progress andadvance payments1491 未完工程未完工程Construction work in progress1492 预付工程及设备款預付工程及設備款Advance payments on construction and equipment15 其他资产其他資產Other assets151 递延费用遞延費用Deferred charges1511 开办费開辦費Organization costs1512 递延权利金遞延權利金Deferred royalties1521 存出保证金存出保證金Guarantee deposits paid 1531 催收款项催收款項Accounts receivable overdue1532 备抵坏帐－催收款项備抵壞帳－催收款項Allowance for bad debts1541 闲置资产閒置資產Idle assets1542 累计折旧－闲置资产累計折舊－閒置資產Accumulated depreciation-idle assets1601 应收保证票据應收保證票據Guarantee notes1602 存出保证票据存出保證票據Certified notes2 负债負債Liabilities210 短期借款短期借款Short-term loans2101 银行透支銀行透支Bank overdrafts2102 银行借款銀行借款Bank loans2103 购料贷款購料貸款Purchases loans2109 其他短期借款其他短期借款Other short-term loans2110 应付商业本票應付商業本票Commercial papers payable2111 应付商业本票折价應付商業本票折價Discount on commercial papers payable 2141 应付票据應付票據Notes payable2142 其他应付票据其他應付票據Other notes payable2143 应付帐款應付帳款Accounts payable21431 应付帐款-港币應付帳款-港幣Accounts payable-HKD21432 应付帐款-美元應付帳款-美元Accounts payable-USD2146 应付费用應付費用Accrued expenses2147 应付股利應付股利Dividends payable2148 应付税捐應付稅捐Other taxes payable2151 销项税额銷項稅額Other notes payable2159 其他应付款其他應付款Other payables2160 应付所得税應付所得稅Income taxes payable225 预收款项預收款項Accounts collected in advance2251 预收货款預收貨款Advances from customers2254 其他预收款其他預收款Other accounts collected in advance 2255 代收款代收款Collection for others2270 其他流动负债其他流動負債Other current liabilities24 长期负债長期負債Long-term liabilities240 长期债务長期債務Long-term loans payable2401 长期借款長期借款Long-term loans payable2402 长期应付款長期應付款Long-term payables2405 其他长期负债其他長期負債Other long-term liabilities25 其他负责其他負責Other liabilities2501 存入保证金存入保證金Guarantee deposits received26 信托代理及保证负债信託代理及保證負債Trust collection and guaranteeliabilities2601 存入保证票据存入保證票據Guarantee notes received2602 应付保证票据應付保證票據Commitments on guarantee notes3 股东权益股東權益Stockholders' equity31 投入资本投入資本Paid-in capital3101 股本股本Capital stock3109 预收股本預收股本Capital received in advance 3201 增资准备增資準備Additional capital surplus3301 资本公积資本公積Capital surplus34 保留盈馀保留盈餘Retained earnings340 已指拨保留盈馀已指撥保留盈餘Appropriated retained earnings 3401 法定公积法定公積Legal surplus341 未指拨保留盈馀未指撥保留盈餘Unappropriated retained earnings3411 保留盈馀（累积亏损）保留盈餘（累積虧損）Retained earnings or Accumulated loss3412 本期损益本期損益Profit or loss-current periods 4 营业收入營業收入Operating revenues41 营业收入營業收入Operating revenues410 销货收入銷貨收入Sales revenues4101 销货收入銷貨收入Sales4102 销货退回銷貨退回Sales returns4104 销货折让銷貨折讓Sales allowances420 劳务收入勞務收入Service revenues4201 加工收入加工收入Revenue form reprocessing4209 其他营业收入其他營業收入Other operating revenues5 营业成本營業成本Operating costs510 销货成本銷貨成本Cost of goods sold5101 销货成本銷貨成本Cost of goods sold5401 直接人工直接人工Direct labor5500 制造费用製造費用Manufacturing overhead56 劳务成本勞務成本Service costs560 劳务成本勞務成本Service costs5601 劳务成本勞務成本Service costs5901 其他营业成本其他營業成本Other operating costs6 营业费用營業費用Operating expenses61 营业费用營業費用Operating expenses6101 水费水費Water6102 电费電費ELECTRICITY6103 电话费電話費TELEPHONE6104 文具及印刷文具及印刷STATIONERY6105 租金租金RENT6106 娱乐交际费娛樂交際費ENTERTAINMENT & GIFT6107 维修保养费維修保養費GENERAL REPAIR & MAINTENANCE 6108 交通费交通費TRAVELLING6109 保险费保險費INSURANCE6110 广告费廣告費ADVERTISING6111 管理费管理費MANAGEMENT FEES6112 邮费郵費POSTAGE6113 出口运费出口運費CARRIAGE OUTWARDS6118 入口运费入口運費CARRIAGE INWARDS6119 核数费核數費AUDIT FEES6120 佣金支出佣金支出COMMISSION6121 专业法律费專業法律費PROFESSIONAL & LEGAL CHARGES 6122 杂费雜費SUNDRY62 折旧费折舊費Depreciation Expenses6201 土地折旧费土地折舊費Land Depreciation Expenses6202 房屋及建筑折旧费房屋及建築折舊費Buildings and structures Depreciation Expenses6203 机器设备折旧费機器設備折舊費Machinery & equipment Depreciation Expenses6204 水电设备折旧费水電設備折舊費Power equipment Depreciation Expenses6205 交通设备折旧费交通設備折舊費Transportation facilities Depreciation Expenses6206 生财器具折旧费生財器具折舊費Furniture and fixtures Depreciation Expenses6207 工具设备折旧费工具設備折舊費Tools & equipment Depreciation Expenses6208 杂项设备折旧费雜項設備折舊費Miscellaneous equipment Depreciation Expenses7 营业外收入及支出營業外收入及支出Non-operating income and expenses 71 营业外收入營業外收入Non-operating income710 营业外收入營業外收入Non-operating income7101 利息收入利息收入Interest income7102 财产交易增益財產交易增益Gain on disposal of assets7103 租赁收入租賃收入Rent income7104 佣金收入佣金收入Commission income7105 商品盘盈商品盤盈Gains on physical inventory7106 兑换收入兌換收入Exchange gains7107 退税收入退稅收入Tax refunds income7108 投资收入投資收入Gain on investments7109 其他收入其他收入Other non-operating income72 营业外支出營業外支出Non-operating expenses720 营业外支出營業外支出Non-operating expenses7201 利息支出利息支出Interest expenses7202 财产交易损失財產交易損失Loss on disposal of assets7203 灾害损失災害損失Loss on calamity7204 存货跌价损失存貨跌價損失Loss on market decline of inventory 7205 盘存损失盤存損失Loss on physical inventory7206 兑换损失兌換損失Exchange losses7208 投资损失投資損失Loss on investments7209 其他营业外支出及损失其他營業外支出及損失Other non-operating expenses & losses8 非常损益及会计原则变更累积影响数非常損益及會計原則變更累積影響數Extraordinary items and cumulativeeffect81 非常损益非常損益Extraordinary items 8101 非常损益非常損益Extraordinary items8202 会计原则变更累积影响数會計原則變更累積影響數Cumulative effect of changes inaccounting princip9 所得税所得稅Income taxes 91 所得税所得稅Income taxes 910 所得税所得稅Income taxes 9101 预计所得税預計所得稅Income taxes科目编码澳门会计科目名称(简体)澳门会计科目名称(繁体)澳门会计科目名称(英文)101 现金現金Cash1011 现金-港币現金-港幣Cash-HKD 1012 现金-葡币現金-葡幣Cash-MOP102 银行存款銀行存款Bank deposits 1021 汇丰银行存款匯豐銀行存款Hsbc10211 汇丰银行港币匯豐銀行港幣Hsbc-HKD10212 汇丰银行葡币匯豐銀行葡幣Hsbc-MOP1023 中国银行存款中國銀行存款Boc10231 中国银行港币中國銀行港幣Boc-HKD10232 中国银行葡币中國銀行葡幣Boc-MOP1027 定期存款定期存款Time deposits10271 汇丰银行定期存款-HKD 匯丰銀行定期存款-HKD Time deposits of hsbc-HKD 10272 汇丰银行定期存款-MOP 匯丰銀行定期存款-MOP Time deposits of hsbc-MOP 110 短期投资短期投資Short-term investments1101 短期投资-股票短期投資-股票Short-term investments - Stocks1102 短期投资-债券短期投資-債券Short-term investments - bonds1103 短期投资-投资基金短期投資-投資基金Short-term investments - Investment Fund1104 短期投资-其他短期投資-其他Short-term investments-Others119 短期投资跌价准备短期投資跌價准備Allowance for market decline marketable securities120 应收票据應收票據Notes receivable1201 应收票据-HKD 應收票據-HKD Notes receivable-HKD 1202 应收票据-MOP 應收票據-MOP Notes receivable-MOP 121 应收股利應收股利Dividend receivable122 应收帐款應收帳款Accounts receivable 1221 应收帐款-HKD 應收帳款-HKD Accounts receivable-HKD 1222 应收帐款-MOP 應收帳款-MOP Accounts receivable-MOP 1223 应收帐款-USD 應收帳款-USD Accounts receivable-USD123 股东或联号(借方) 股東或聯號(借方) Shareholders or associated company1231 股东往来股東往來Shareholders1232 联号往来聯號往來Associated company 124 其他应收款其他應收款Other receivables 1241 其他应收帐款-HKD 其他應收帳款-HKD Other receivables-HKD 1242 其他应收帐款-MOP 其他應收帳款-MOP Other receivables-MOP 125 其他借出贷款其他借出貸款Other loans1251 员工借款員工借款Staff loans12511 员工借款-HKD 員工借款-HKD Staff loans-HKD 12512 员工借款-MOP 員工借款-MOP Staff loans-MOP1252 其他借款其他借款Other borrowings12521 其他借款-HKD 其他借款-HKD Other borrowings-HKD 12522 其他借款-MOP 其他借款-MOP Other borrowings-MOP 1253 银行短期贷款銀行短期貸款Short-term bank loans 12531 银行短期贷款-HKD 銀行短期貸款-HKD Short-term bank loans-HKD 12532 银行短期贷款-MOP 銀行短期貸款-MOP Short-term bank loans-MOP1254 股东短期贷款股東短期貸款Shareholders of short-term loans12541 股东短期贷款-HKD 股東短期貸款-HKD Shareholders of short-term loans-HKD12542 股东短期贷款-MOP 股東短期貸款-MOP Shareholders of short-term loans-MOP129 呆坏账准备呆壞賬准備Bad debts prepared 130 商品商品Commodities1301 货品存货(永续盘存) 貨品存貨(永續盤存) Inventories of goods (sustainable inventory)1302 货品盘存(定期盘存)-MOP貨品盤存(定期盤存)-MOPGoods inventory (regularinventory) - MOP1303 货品盘存(定期盘存)-HKD貨品盤存(定期盤存)-HKDGoods inventory (regularinventory) - HKD131 制成品及半制成品制成品及半制成品Manufactures and semi-manufactures132 副产品,废料及剩余物料副產品,廢料及剩餘物料By-products, waste and theremaining material133 在制品在制品Goods in process134 原料,辅助及消耗物料原料,輔助及消耗物料Raw materials, auxiliary materials and consumption13401 原料原料Raw materials13402 辅助物料輔助物料Supplementary materials 13403 其他物料其他物料Other matters13404 消耗包装消耗包裝Consumption of packaging139 存货跌价准备存貨跌價准備Allowance for market decline-inventory140 递延及预付费用遞延及預付費用Prepaid expenses150 长期股权投资長期股權投資Long-term investments in stocks151 长期债券投资長期債券投資Long-term bond investments 159 长期投资减值准备長期投資減值准備Allowance for loss onlong-term investments160 有形资产有形資產Fixed assets or plant assets 16001 土地土地Land16002 楼宇及其他建筑樓宇及其他建築Buildings and structures 16003 机器及设备機器及設備Machinery & equipment16004 运输设备運輸設備Transportation facilities 16005 工具及用具工具及用具Tools & equipment16006 办公室设备辦公室設備Office equipment16007 各类家俱各類傢俱Furniture & fixture161 在建工程在建工程In the works16101 建筑工程建築工程Construction16102 安装工程安裝工程Installation works168 有形资产折旧累积有形資產折舊累積Accumulated depreciation16801 土地折旧累积土地折舊累積Accumulated depreciation-Land16802 楼宇及其他建筑折旧累积樓宇及其他建築折舊累積Accumulateddepreciation-Buildings andstructures16803 机器及设备折旧累积機器及設備折舊累積Accumulateddepreciation-Machinery & equipment16804 运输设备折旧累积運輸設備折舊累積Accumulateddepreciations-Transportation facilities16805 工具及用具折旧累积工具及用具折舊累積Accumulated depreciation-Tools & equipment16806 办公室设备折旧累积辦公室設備折舊累積Accumulated depreciation-Office Equipment16807 各类家俱折旧累积各類傢俱折舊累積Accumulateddepreciation-FURNITURE & FIXTURE169 累计资产减值累計資產減值Total assets impairment 16901 土地减值土地減值Impairment of land170 无形资产無形資產Intangible assets17001 研究及开发研究及開發Research and development 17002 专利权專利權Franchise17003 其他权利其他權利Other rights17004 顶手费頂手費Changed fees17005 经营权經營權The right to operate17006 开办费及扩充费開辦費及擴充費Start-up and expansion costs 17007 电脑软件電腦軟件Computer software178 无形资产摊销累积無形資產攤銷累積Accumulated amortization of intangible assets17801 研究及开发摊销累积研究及開發攤銷累積Amortization of accumulated research and development17802 专利权摊销累积專利權攤銷累積Accumulated amortization of the franchise17803 其他权利摊销累积其他權利攤銷累積Accumulated amortization of other rights17804 顶手费摊销累积頂手費攤銷累積Hand accumulated amortization charges17805 经营权摊销累积經營權攤銷累積The right to operate accumulated amortization17806 开办费及扩充费摊销累积開辦費及擴充費攤銷累積Start-up costs and expansionof accumulated amortization17807 电脑软件摊销累积電腦軟件攤銷累積Accumulated amortization of computer software179 累计无形资产减值累計無形資產減值Total impairment of intangible assets180 长期待摊费用長期待攤費用Long-term prepaid expenses 210 短期借款短期借款Short-term borrowing2101 银行借款銀行借款Bank borrowings2102 其他金融机构借款其他金融機構借款Other financial institutions borrowing220 应付票据應付票據Notes payable2201 应付票据-MOP 應付票據-MOP Notes payable - MOP 2202 应付票据-HKD 應付票據-HKD Notes payable - HKD 221 应付帐款應付帳款Trade creditors 2211 应付帐款-MOP 應付帳款-MOP Creditors-MOP2212 应付帐款-HKD 應付帳款-HKD Creditors-HKD2213 应付帐款-USD 應付帳款-USD Creditors-USD222 所得税备用金所得稅備用金Income tax imprest 223 股东或联号(贷方) 股東或聯號(貸方) Inter companys 2231 股东往来股東往來Inter companys223101 A公司A公司 A company223102 B公司A公司 B company2232 联号往来聯號往來Inter companys22321 联号往来-MOP 聯號往來-MOP Of the exchanges - MOP 22322 联号往来-HKD 聯號往來-HKD Of the exchanges - HKD224 其他应付款其他應付款Sundry creditors22401 应付工资應付工資To meet wage22402 应付利润應付利潤To meet profit225 其他风险或准备其他風險或准備Other risks or prepared 22501 退休金准备退休金准備Pension prepared22502 客户保证金准备客戶保證金准備Customers margin prepared 22503 预提租金預提租金Withholding rent22504 保险费保險費Premium230 递延收益遞延收益Deferred income240 长期借款長期借款Long term loan24001 长期贷款-大西洋银行長期貸款-大西洋銀行Ltin-BNU-MOP24002 长期贷款-大西洋银行長期貸款-大西洋銀行Ltin-BNU-MOP24003 长期贷款-汇丰银行長期貸款-匯豐銀行Ltin-HSBC24004 长期贷款-A 長期貸款-A Ltin-A250 长期应付款長期應付款Accrued exp.-TAX310 资本資本Share capital320 补充给付補充給付Supplementary payments330 法定及其他公积法定及其他公積Statutory and other surplus 33001 法定公积法定公積Statutory reserve33002 其他公积其他公積Other surplus340 损益滚存損益滾存Profit/loss appropriation a/c34001 历年损益滚存歷年損益滾存Profit/ loss appropriation a/c34002 1999年损益滚存1999年損益滾存1999=accumulated profit and loss350 本年度损益本年度損益Profit and loss410 生产成本生產成本Production costs510 货物及产品销售貨物及產品銷售Goods and product sales 5101 货品销售貨品銷售Goods sales5102 产品销货產品銷貨Product sales520 劳务提供勞務提供Contract income5201 佣金收益佣金收益Commission income530 投资及其他财务收益投資及其他財務收益Investment and other financial income53001 利息收益利息收益Interest income53002 投资收益投資收益Investment income53003 贷出款利息貸出款利息Of the lending interest 53004 证券利息證券利息Securities interest540 其他营业收益其他營業收益Other operating income5401 次要收益次要收益Minor gains54011 租金收入租金收入Rental income54012 设备租金設備租金Rental of equipment54013 技术协助技術協助Technical assistance5402 其他收益其他收益Other income54021 租金收益租金收益Rent income54022 其他收益其他收益Other income54023 加工费收入加工費收入Processing charges income 5403 营业补贴營業補貼Business subsidies54031 政府补贴政府補貼Government subsidies54032 其他补贴其他補貼Other subsidies550 其他收益其他收益Other revenue5501 合约补偿合約補償Contract compensation610 购货及耗用存货成本購貨及耗用存貨成本Purchases6101 货品购货貨品購貨Purchases6109 销货成本銷貨成本Cost of sales620 人事费用人事費用Staff costs62001 雇员薪酬僱員薪酬Salaries62002 社会保障基金社會保障基金Social security costs62003 保险费保險費Testing62004 福利费福利費Employees' training expenses 62005 退休金退休金Employees' meal62006 公积金公積金Sanitary62007 招聘费招聘費Health insurance62008 培训费培訓費Severance62009 医疗费醫療費Uniform62010 其他人事费用其他人事費用Other staff costs630 其他经营费用其他經營費用Factory overhead6301 第三者供应第三者供應Suppliers by third parties 630101 水费水費Water630102 宿舍水费宿舍水費Water-DORM630103 电费電費Electricity630104 宿舍电费宿舍電費Electricity-DORM630105 燃料费燃料費Fuel630106 电话费電話費Telephone630107 消耗物料消耗物料Consumable stores630108 消耗工具消耗工具Consumable tools630109 文具及印刷文具及印刷Stationery630111 修模物料修模物料Mould material630112 修模人工修模人工Mould labour6302 第三者劳务1 第三者勞務1 Services by third partners(1) 630201 租金租金Rent630202 娱乐交际费娛樂交際費Entertainment & gift630203 维修保养费維修保養費General repair & maintenance 630204 交通费交通費Travelling630205 保险费保險費Insurance630206 广告费廣告費Advertising630207 管理费管理費Management fees630208 邮费郵費Postage630209 汽车费用汽車費用Car expenses6303 第三者劳务2 第三者勞務2 Services by third partners(2) 630301 出口运费出口運費Carriage outwards630302 入口运费入口運費Carriage inwards630303 佣金佣金Commission630304 核数费核數費Audit fees630305 专业法律费專業法律費Professional & legal charges 630306 讼费公证费訟費公證費Notarization fee costs 630307 杂费雜費Sundry6304 税费稅費Taxes63041 间接税間接稅Indirect taxes630414 车牌税車牌稅Car tax630415 出口税出口稅Export tax630416 入口税入口稅Import tax630418 职业税職業稅Professional of tax63042 直接税直接稅Direct taxes630421 房屋税房屋稅House tax630422 营业税營業稅Industrial tax630423 地税地稅Land tax630424 业钞業鈔Rate630425 所得补充税所得補充稅Income tax630426 物业转移税物業轉移稅Sisa630428 其他直接税其他直接稅Other tax640 财务费用財務費用Financial expenses64001 利息费用利息費用Interest64002 银行费用銀行費用Bank charges64003 兑换损益兌換損益Exchange p/l64004 投资损失投資損失Loss on investments64005 其他财务费用其他財務費用Other financial expenses 650 呆坏账准备呆壞賬准備Preparation for bad debts 65001 坏帐损失壞帳損失Bad debt losses65002 风险准备風險準備Ready to risk65003 存货损失存貨損失Stock losses65004 财务资产损失財務資產損失Loss of financial assets 660 其他费用其他費用Other expenses66001 变卖投资损失變賣投資損失Sale of investment losses 66002 资产处置损失資產處置損失Disposition of assets loss 66003 汇兑损失匯兌損失Loss on exchange670 折旧费和摊销费折舊費和攤銷費Depreciation6701 有形资产折旧费有形資產折舊費Depreciation of tangible assets67011 土地折旧费土地折舊費Depreciation-Land 67012 楼宇及其他建筑折旧费樓宇及其他建築折舊費 Depreciation-BUILDING 67013 机器及设备折旧费機器及設備折舊費Depreciation-MACHINENRY67014 运输设备折旧费運輸設備折舊費Depreciation-Transportation facilities67015 工具及用具折旧费工具及用具折舊費Depreciation-Tools & equipment67016 办公室设备折旧费辦公室設備折舊費Depreciation-Office Equipment67017 各类家俱折旧费各類傢俱折舊費Depreciation-FURNITURE & FIXTURE6702 无形资产摊销费無形資產攤銷費Intangible asset amortization charges67021 经营权摊销费經營權攤銷費The right to operate amortization of costs67022 顶手费摊销费頂手費攤銷費Hand for amortization charges67023 开办费摊销费開辦費攤銷費Start-up costs amortisation charges67024 电脑软件摊销费電腦軟件攤銷費Computer software amortisation charges680 其他准备其他準備Other preparations 690 所得税所得稅Profit tax。
香港科目编码
备抵存货跌价损失
備抵存貨跌價損失
Allowance for market decline-inventory
124
预付款项
預付款項
Prepayments
1241
预付货款
預付貨款
Advance payments to suppliers
1242
用品盘存
用品盤存
Office supplies on hand
225
预收款项
預收款項
Accounts collected in advance
2251
预收货款
預收貨款
Advances from customers
2254
其他预收款
其他預收款
Other accounts collected in advance
2255
代收款
代收款
Collection for others
应收退税款
應收退稅款
Tax refunds receivable
1149
留抵税额
留抵稅額
Tax retained
1150
应收收益
應收收益
Accrued income
1159
其他应收款
其他應收款
Other receivables
11591
其他应收款-港币
其他應收款-港幣
Other receivables-HKD
1261
进项税额
進項稅額
Input tax
1262
其他流动资产
其他流動資產
Other current assets
13
长期投资
長期投資
Long-term investments
会计科目表
咖啡及益力水
核算文具用品、清洁用品、办公用具、招聘培训费、计算机耗材 等办日常办公相关费用项目 清洁用品,纸巾,空气清新剂,烟灰缸,鱼药用 电池.霸王钟表,办公椅
花草管理费,拜神用品,摇钱树,日常费用 核算支付的保安公司服务费 核算短途、长途及客人差费、误餐费等差旅费项目
住宿 核算工厂固定电话费、移动电话费、小灵通话费及网络费
生日会用,娱乐设备款 港澳通行证,护照,劳保用品,师傅过总部购床垫,节日期间加餐等 核算应交增值税、所得税、个人所得税、房产税、土地使用税等 税金
215308 其它 2171 217101 217102 217103 217104 217105 217106 217107 2176 217601 217602 217603 217604 217605 应交税金 应交增值税 未交增值税 应交所得税 应交房产税 应交土地使用税 应交个人所得税 应交城建税 其它应交款 教育附加费 堤围费 乡府管理费 社保费 其它
辅助核算
核算项目
核算人民币、港币等货币现钞的收付
核算对公账户银行存款的收付
客户往来 核算应收人民币、港币产品销售、加工款项
核算应收备用金、个人借款、工程、开办费、其它款项
个人往来 个人往来
核算订物料预付订金及分期款项 核算大陆及香港、国外购料 核算香港上料 核算加工产成品 核算价值小、不列为固定资产资产 核算一次支付应分摊几期的支出
41011103 开办费摊销 410112 工具及其他物耗 410116 杂荐
五.损益类科目
生产用具.大滑刀石,生产工具 核算不属于以上费用项目的其它生产费用项目
科目编码 5101 313101 313102 5102 5301 5401 5402 5405 5502 550201 55020101 55020102 55020203 550202 55020201 55020202 55020203 55020204 55020205 55020206 55020207 55020208 55020209 550203 55020301 55020302 55020303 55020304 55020305 55020306 55020307 550204 550205 55020501 55020502 55020503 55020504 55020505
香港会计报表(中英文对照)
Cash received on disposal of a JCE
出售一间共同控制公司之实收现金
Dividend received from a JCE
收到一间共同控制公司的股息
Repayment from related companies
来自关联公司的（预付款）还款
应付合营公司/联营公司
Amounts due to related companies
应付关连公司
Amount due to shareholders
应付股东款
Amount due to minority shareholders
应付少股东
Bank borrowings, due within one year
Amount due from holding company
应收控股公司
Amount due from fellow subsidiary
应收联属公司
Amounts due from subsidiaries
应收子公司
Amounts due from JCE / associates
应收合营公司/联营公司
小股东投入资本
Decrease in amounts due to related companies
应付关联公司款额之减少
Increase in amounts due to shareholders
应付股东款项之增加
Increase in amounts due to JCE
应付共同控制公司款项之增加（减少）
Increase in trade and other receivables
应收贸易及其它款项之增加
香港会计科目设置指南.
香港会计科目设置指南香港会计科目第一节会计科目之设置原则本公司会计科目依各种财务报表应列入之事项及会计事项之必须单独表达者设置，并应兼顾下列原则：１．表达公司及各店的财务状况及经营效果。
２．提供内部管理所需各项数据。
３．配合主管机关汇编、统计及分析所需资料。
４．便利计算机作业。
第二节会计科目分类与编号之说明１．会计科目之分类会计科之分类应按会计事项之繁简及管理上之需要而订定，本制度会计科目之分类和排列次序，为配合报表之编制及便利计算机作业，乃将各科目分类排列如下：（１）资产（２）负债（３）股东权益（４）营业收入（５）营业成本（６）营业费用（７）营业外收入及支出（８）非常损益及会计原则变更累积影响数（９）所得税２．编号之原则为适应计算机作业之需要，科目编号采如下四原则：（１）位数少，以节省机器储存数据之空间。
（２）具扩充性，以应公司发展之需要。
（３）编号基础简明、易记。
（４）便于数据之自由重组，以利打印各种不同目的之报表。
３．科目编号之方法科目编号之方法说明如下：（１）采取『四位整数编号法』：第一位：代表大类，如１资产、２负债、３股东权益等。
第二位：代表中类，如１资产下之１１至１２流动资，１３为长期投资，１４为固定资产等。
第参位：代表小类，如１１至１２流动资产下分为１１０现金，１１３短期投资，１１４至１１７应收款项等。
第四位：代表总帐科目，如１１０现金下分为１１０１库存现金，１１０２银行存款等。
说明如下：１１０１│││││││└————库存现金(总帐科目) ││└——————现金(小类)│└————————流动资产(中类)└——————————资产(大类)（２）编号中保留若干空号，以利扩充或应特殊业别之需要。
会计科目第参节资产类会计科目１资产(Assets)11-12流动资产(Current assets) 流动资产包括现金、短期投资、应收款项、存货、预付款项及其它流动资产等。
凡在正常经营过程中，于一年可变为现金，或在不影响业务之原则下，随时可变为现金或减少现金支出而具有流动性质之资产皆属之。
香港会计科目、财务报表（中英对照）
⾹港会计科⽬、财务报表（中英对照）⾹港会计科⽬（中英⽂对照）编码科⽬名称(简体)科⽬名称(繁体)科⽬名称(英⽂)1资产資產Assets110现⾦現⾦Cash1101库存现⾦庫存現⾦Cash on hand11011库存现⾦-港币庫存現⾦-港幣Cash on hand-HKD11012库存现⾦-美元庫存現⾦-美元Cash on hand-USD1102银⾏存款銀⾏存款Cash in banks11021汇丰银⾏存款匯豐銀⾏存款HSBC110211汇丰银⾏存款-港币匯豐銀⾏存款-港幣HSBC-HKD110212汇丰银⾏存款-美元匯豐銀⾏存款-美元HSBC-USD11022中国银⾏存款中國銀⾏存款BOC110221中国银⾏存款-港币中國銀⾏存款-港幣BOC-HKD110222中国银⾏存款-美元中國銀⾏存款-美元BOC-USD1103定期存款定期存款Time deposits11031汇丰银⾏定期存款-港币匯豐銀⾏定期存款-港幣Time deposits of HSBC-HKD11032汇丰银⾏定期存款-美元匯豐銀⾏定期存款-美元Time deposits of HSBC-USD1104零⽤⾦零⽤⾦Petty cash11041零⽤⾦-港币零⽤⾦-港幣Petty cash-HKD11042零⽤⾦-美元零⽤⾦-美元Petty cash-USD113短期投资短期投資Short-term investments1131有价证券有價證券Marketable securities1132备抵有价证券跌价损失備抵有價證券跌價損失Allowance for market decline marketable securities 1141应收票据應收票據Notes receivable11411应收票据-港币應收票據-港幣Notes receivable-HKD11412应收票据-美元應收票據-美元Notes receivable-USD1142贴现应收票据貼現應收票據Notes receivable discounted1143备抵坏帐-应收票据備抵壞帳-應收票據Allowance for bad debts-notes receivable1144应收帐款應收帳款Accounts receivable11441应收帐款-港币應收帳款-港幣Accounts receivable-HKD11442应收帐款-美元應收帳款-美元Accounts receivable-USD1145备低坏帐-应收帐款備低壞帳-應收帳款Allowance for bad debts-accounts receivable 1148应收退税款應收退稅款Tax refunds receivable1149留抵税额留抵稅額Tax retained1150应收收益應收收益Accrued income1159其他应收款其他應收款Other receivables11591其他应收款-港币其他應收款-港幣Other receivables-HKD11592其他应收款-美元其他應收款-美元Other receivables-USD1160备抵坏帐－其他应收款備抵壞帳－其他應收款Allowance for bad debts-other receivable1201商品存货商品存貨Merchandise inventory12011商品存货(永续盘存)商品存貨(永續盤存)Merchandise inventory12012商品存货(定期盘存)商品存貨(定期盤存)Merchandise inventory(Stock Closing)1202制成品製成品Finished goods1203在制品在製品Goods in process1204原料原料Raw materials1205物料物料Supplies1206在途材料在途材料Material & supplies in transit1207回收料回收料Reproduced materials1208借出原料借出原料Lend materials1209瑕疵品瑕疵品Defective work1215备抵存货跌价损失備抵存貨跌價損失Allowance for market decline-inventory124预付款项預付款項Prepayments1241预付货款預付貨款Advance payments to suppliers1242⽤品盘存⽤品盤存Office supplies on hand1243预付费⽤預付費⽤Prepaid expenses1244预付税款預付稅款Prepaid taxes1245其他预付款其他預付款Other prepayments1250应收关系企业款應收關係企業款Accounts receivable-relationship126其他流动资产其他流動資產Other current assets1261进项税额進項稅額Input tax1262其他流动资产其他流動資產Other current assets13长期投资⾧期投資Long-term investments1301长期投资⾧期投資Investments in stocks1302备抵长期投资损失備抵⾧期投資損失Allowance for loss on long-term investments14固定资产固定資產Fixed assets or Plant assets140⼟地⼟地Land1401⼟地⼟地Land1402累计折旧－⼟地累計折舊－⼟地Accumulated depreciation-Land141房屋及建筑房屋及建築Buildings and structures1411房屋及建筑房屋及建築Buildings and structures1412累计折旧－房屋及建筑累計折舊－房屋及建築Accumulated depreciation-Buildings and structures 142机器设备機器設備Machinery & equipment1421机器设备機器設備Machinery & equipment1422累计折旧－机器设备累計折舊－機器設備Accumulated depreciation-Machinery & equipment 143⽔电设备⽔電設備Power equipment1431⽔电设备⽔電設備Power equipment1432累计折旧－⽔电设备累計折舊－⽔電設備Accumulated depreciation-Power equipment144交通设备交通設備Transportation facilities1441交通设备交通設備Transportation facilities1442累计折旧－交通设备累計折舊－交通設備Accumulated depreciations-Transportation facilitie 145⽣财器具⽣財器具Furniture and fixtures1451⽣财器具⽣財器具Furniture and fixtures1452累计折旧－⽣财器具累計折舊－⽣財器具Accumulated depreciation-furniture and fixtures146⼯具设备⼯具設備Tools & equipment1461⼯具设备⼯具設備Tools & equipment1462累计折旧－⼯具设备累計折舊－⼯具設備Accumulated depreciation-Tools & equipment148杂项设备雜項設備Miscellaneous equipment1481杂项设备雜項設備Miscellaneous equipment1482累计折旧－杂项设备累計折舊－雜項設備Accumulated depreciation-Miscellaneous equipment 149未完⼯程及预付⼯程及设备款未完⼯程及預付⼯程及設備款Construction work in progress and advance payments 1491未完⼯程未完⼯程Construction work in progress1492预付⼯程及设备款預付⼯程及設備款Advance payments on construction and equipment 15其他资产其他資產Other assets151递延费⽤遞延費⽤Deferred charges1511开办费開辦費Organization costs1512递延权利⾦遞延權利⾦Deferred royalties1521存出保证⾦存出保證⾦Guarantee deposits paid1531催收款项催收款項Accounts receivable overdue1532备抵坏帐－催收款项備抵壞帳－催收款項Allowance for bad debts1541闲置资产閒置資產Idle assets1542累计折旧－闲置资产累計折舊－閒置資產Accumulated depreciation-idle assets1601应收保证票据應收保證票據Guarantee notes1602存出保证票据存出保證票據Certified notes2负债負債Liabilities210短期借款短期借款Short-term loans2101银⾏透⽀銀⾏透⽀Bank overdrafts2102银⾏借款銀⾏借款Bank loans2103购料贷款購料貸款Purchases loans2109其他短期借款其他短期借款Other short-term loans2110应付商业本票應付商業本票Commercial papers payable2111应付商业本票折价應付商業本票折價Discount on commercial papers payable2141应付票据應付票據Notes payable2142其他应付票据其他應付票據Other notes payable2143应付帐款應付帳款Accounts payable21431应付帐款-港币應付帳款-港幣Accounts payable-HKD21432应付帐款-美元應付帳款-美元Accounts payable-USD2146应付费⽤應付費⽤Accrued expenses2147应付股利應付股利Dividends payable2148应付税捐應付稅捐Other taxes payable2151销项税额銷項稅額Other notes payable2159其他应付款其他應付款Other payables2160应付所得税應付所得稅Income taxes payable225预收款项預收款項Accounts collected in advance2251预收货款預收貨款Advances from customers2254其他预收款其他預收款Other accounts collected in advance 2255代收款代收款Collection for others2270其他流动负债其他流動負債Other current liabilities24长期负债⾧期負債Long-term liabilities240长期债务⾧期債務Long-term loans payable2401长期借款⾧期借款Long-term loans payable2402长期应付款⾧期應付款Long-term payables2405其他长期负债其他⾧期負債Other long-term liabilities25其他负责其他負責Other liabilities2501存⼊保证⾦存⼊保證⾦Guarantee deposits received26信托代理及保证负债信託代理及保證負債Trust collection and guarantee liabilities 2601存⼊保证票据存⼊保證票據Guarantee notes received2602应付保证票据應付保證票據Commitments on guarantee notes3股东权益股東權益Stockholders' equity31投⼊资本投⼊資本Paid-in capital3101股本股本Capital stock3109预收股本預收股本Capital received in advance3201增资准备增資準備Additional capital surplus3301资本公积資本公積Capital surplus34保留盈馀保留盈餘Retained earnings340已指拨保留盈馀已指撥保留盈餘Appropriated retained earnings3401法定公积法定公積Legal surplus341未指拨保留盈馀未指撥保留盈餘Unappropriated retained earnings 3411保留盈馀（累积亏损）保留盈餘（累積虧損）Retained earnings or Accumulated loss 3412本期损益本期損益Profit or loss-current periods4营业收⼊營業收⼊Operating revenues41营业收⼊營業收⼊Operating revenues410销货收⼊銷貨收⼊Sales revenues4101销货收⼊銷貨收⼊Sales4102销货退回銷貨退回Sales returns4104销货折让銷貨折讓Sales allowances420劳务收⼊勞務收⼊Service revenues4201加⼯收⼊加⼯收⼊Revenue form reprocessing4209其他营业收⼊其他營業收⼊Other operating revenues5营业成本營業成本Operating costs510销货成本銷貨成本Cost of goods sold5101销货成本銷貨成本Cost of goods sold5401直接⼈⼯直接⼈⼯Direct labor5500制造费⽤製造費⽤Manufacturing overhead56劳务成本勞務成本Service costs560劳务成本勞務成本Service costs5601劳务成本勞務成本Service costs5901其他营业成本其他營業成本Other operating costs6营业费⽤營業費⽤Operating expenses61营业费⽤營業費⽤Operating expenses6101⽔费⽔費Water6102电费電費ELECTRICITY6103电话费電話費TELEPHONE6104⽂具及印刷⽂具及印刷STATIONERY6105租⾦租⾦RENT6106娱乐交际费娛樂交際費ENTERTAINMENT & GIFT6107维修保养费維修保養費GENERAL REPAIR & MAINTENANCE 6108交通费交通費TRAVELLING6109保险费保險費INSURANCE6110⼴告费廣告費ADVERTISING6111管理费管理費MANAGEMENT FEES6112邮费郵費POSTAGE6113出⼝运费出⼝運費CARRIAGE OUTWARDS6118⼊⼝运费⼊⼝運費CARRIAGE INWARDS6119核数费核數費AUDIT FEES6120佣⾦⽀出佣⾦⽀出COMMISSION6121专业法律费專業法律費PROFESSIONAL & LEGAL CHARGES6122杂费雜費SUNDRY62折旧费折舊費Depreciation Expenses6201⼟地折旧费⼟地折舊費Land Depreciation Expenses6202房屋及建筑折旧费房屋及建築折舊費Buildings and structures Depreciation Expenses 6203机器设备折旧费機器設備折舊費Machinery & equipment Depreciation Expenses 6204⽔电设备折旧费⽔電設備折舊費Power equipment Depreciation Expenses6205交通设备折旧费交通設備折舊費Transportation facilities Depreciation Expenses 6206⽣财器具折旧费⽣財器具折舊費Furniture and fixtures Depreciation Expenses 6207⼯具设备折旧费⼯具設備折舊費Tools & equipment Depreciation Expenses 6208杂项设备折旧费雜項設備折舊費Miscellaneous equipment Depreciation Expenses 7营业外收⼊及⽀出營業外收⼊及⽀出Non-operating income and expenses71营业外收⼊營業外收⼊Non-operating income710营业外收⼊營業外收⼊Non-operating income7101利息收⼊利息收⼊Interest income7102财产交易增益財產交易增益Gain on disposal of assets7103租赁收⼊租賃收⼊Rent income7104佣⾦收⼊佣⾦收⼊Commission income7105商品盘盈商品盤盈Gains on physical inventory7106兑换收⼊兌換收⼊Exchange gains7107退税收⼊退稅收⼊Tax refunds income7108投资收⼊投資收⼊Gain on investments7109其他收⼊其他收⼊Other non-operating income72营业外⽀出營業外⽀出Non-operating expenses720营业外⽀出營業外⽀出Non-operating expenses7201利息⽀出利息⽀出Interest expenses7202财产交易损失財產交易損失Loss on disposal of assets7203灾害损失災害損失Loss on calamity7204存货跌价损失存貨跌價損失Loss on market decline of inventory7205盘存损失盤存損失Loss on physical inventory7206兑换损失兌換損失Exchange losses7208投资损失投資損失Loss on investments7209其他营业外⽀出及损失其他營業外⽀出及損失Other non-operating expenses & losses8⾮常损益及会计原则变更累积影响数⾮常損益及會計原則變更累積影響數Extraordinary items and cumulative effect81⾮常损益⾮常損益Extraordinary items8101⾮常损益⾮常損益Extraordinary items8202会计原则变更累积影响数會計原則變更累積影響數Cumulative effect of changes in accounting princip 9所得税所得稅Income taxes91所得税所得稅Income taxes910所得税所得稅Income taxes9101预计所得税預計所得稅Income taxes⾹港会计报表（中英⽂对照）1.Balance Sheets 1.资产负债表英⽂中⽂Non-Current Assets⾮流动资产Property, plant and equipment物业, ⼚房及设备Investment properties投资物业Intangible assets⽆形资产Property held for development待发展物业Investment in subsidiaries投资⼦公司Interests in jointly controlled entities投资合营公司Interests in associate投资联营公司Investment in securities (non current assets)证券投资Deferred taxation递延税项资产Sub-total⼩計Current Assets⾮流动资产Inventories of properties物业存货Other inventories其它存货Debtors, deposits and prepayments应收贸易及其它应收款Amount due from holding company应收控股公司Amount due from fellow subsidiary应收联属公司Amounts due from subsidiaries应收⼦公司Amounts due from JCE / associates应收合营公司 / 联营公司Amounts due from related companies应收关连公司Amounts due from minority shareholders应收少股东Amount due from shareholders應收股東款Investments in securities (current assets)证券投资Prepaid tax预付税款Bank deposits, pledged银⾏存款 (抵押)Bank balances, deposits and cash银⾏结余及现⾦Sub-total流动资产⼩計Current Liabilities流动负债Trade and other payables应付贸易及其它应收款Sales deposits received销售定⾦Amounts due to subsidiaries应付⼦公司Amounts due to immediate holding应付控股公司Amounts due to fellow subsidiaries应付联属公司Amount due to JCE/associates应付合营公司 / 联营公司Amounts due to related companies应付关连公司Amount due to shareholders应付股东款Amount due to minority shareholders应付少股东Bank borrowings, due within one year银⾏借款 (⼀年内) Other borrowings, due within one year其它借款 (⼀年内) Income tax payable应付所得税Sub-total⼩計Capital and Reserves资本及储备Paid-up capital资本Retained earnings b/f年初未分配利润This year's profit本年度纯利Dividend股息Reserve appropriation利润分配-提取储备基⾦Statutory reserve法定储备Capital reserves资本公积-股权投资准备Property revaluation reserve投资物业重估储备Sub-total所有者权益⼩計Minority interests少股东权益Non-Current Liabilities⾮流动负债Bank borrowings, due after one year银⾏借款 (⼀年以上)Other borrowings, due after one year其它借款 (⼀年以上)Long term payables长期应付款Deferred taxation递延税款Sub-total⼩計2.INCOME STATEMENT 2.英⽂中⽂Turnover营业收⼊Business Tax主营业务税⾦及附加Cost of sales营业成本Gross Margin 经营⽑利Other operating income其它业务收⼊Interest Income利息收⼊Gain from investment in securites投资收益Change in fair value of investment properties投资物业公平价值之溢利Other operating expenses其它业务⽀出Selling expenses营业费⽤Administrative expenses管理费⽤Provision on investment in securities持有作买卖之投资公平价值之溢利Finance costs财务费⽤Share of results of jointly controlled entities应占合营公司业绩Taxation税项Minority interests少股东损益This year's (profit) loss本年度利纯3.CASH-FLOWSTATEMENT 3.现⾦流量表英⽂中⽂Operating activities:经营活动Profit before tax稅前經營溢利Adjustment:-調整:-Share of result of jointly controlled entities应占共同控制公司业绩Depreciation折舊Allowance for doubtful debts（补贴拨回），呆坏帐补贴Change in fair value of investment properties投资物业公平价值之溢利Change in fair value of investments held for trading持有作买卖之投资之公平价值溢利interest received利息收⼊Finance costs财务费⽤Impairment loss on goodwill of JCE共同控制公司之商誉减值损失Impairment loss on goodwill arising on acquisition of增持予附属公司之权益导致商誉减值损失additional interest in subsidiaries出售物业、⼚房及设备之亏损（收益）Loss on disposal of PPE持有作买卖之投资之亏损（收益）Gain on disposal of jointly controlled entities出售⼀间共同控制公司之收益Write-back of trade payables应付贸易账款拨回 未計流動資⾦變動前之經營業務及現⾦流量Increase in inventories of properties物业存货之减少（增加）Increase in other inventories其它存货之减少（增加）Increase in trade and other receivables应收贸易及其它款项之增加Increase in investments held for trading持有作买卖之投资的减少（增加）Increase in trade and other payables应付贸易及其它账款之增加（减少）Increase in sales deposits received销售定⾦之增加（减少）Cash generated from operation經營業務產⽣之現⾦Dividend received已收股息Tax paid- income tax已付所得稅Tax paid- land value added tax已付⼟地增值稅Refund of tax所得稅退回Net cash inflow generated from operation經營業務之現⾦流量淨額 投资业务Interest received利息收⼊Purchase of property, plant and equipment购置物业，⼚房及设备Proceeds from disposal of property, plant and equipment出售物业，⼚房及设备之收⼊ 附属公司收购Acquisition of additional interest in sub增持予附属公司之权益Net cash from disposal of a subsidiary出售⼀间附属公司之净现⾦收⼊Cash received on disposal of a JCE出售⼀间共同控制公司之实收现⾦Dividend received from a JCE收到⼀间共同控制公司的股息Repayment from related companies来⾃关联公司的（预付款）还款Advances to JCE向共同控制公司⽀付的预付款Capital contributions to JCE向共同控制公司出资Net cash from investing activities源⾃投资之现⾦净值Financing activities融資業務Capital contribution from minority shareholders⼩股东投⼊资本Decrease in amounts due to related companies应付关联公司款额之减少Increase in amounts due to shareholders应付股东款项之增加Increase in amounts due to JCE应付共同控制公司款项之增加（减少）New bank loans raised新筹集银⾏贷款Repayment of bank loans偿还银⾏贷款Repayment of other borrowings偿还其它借款Interest paid已付股息Dividend paid已付利息Net cash from financing activities融資業務⼩计Net increase/ (decrease) in cash & cash equivalent現⾦及等同現⾦項⽬之變動Net increase/ (decrease) in cash & cash equivalents現⾦及等同現⾦項⽬之變動Cash & cash equivalent at 1 January現⾦及等同現⾦項⽬承上年度Cash & cash equivalent at 30 November結轉現⾦及等同現⾦項⽬Analysis of the balance of cash and cash equivalents 現⾦及等同現⾦項⽬的分析Bank balances and cash銀⾏結存及現⾦。
香港公司做帐中英文对账表
3
5156 5157 5158 5161 5162 5163 5166 5168 5169 5172 5173 5176 5177 5188 56 561 5611 57 571 5711 58 588 5888 6 61 615~618 6151 6152 6153 6154 6155 6156 6157 6159 6161 6162 6164 6165 6166 6167 6168 6169 6172
contingency fund pension fund other funds long-term investments long-term equity investments long-term bond investments long-term real estate in-vestments other long-term investments property land land buildings buildings machinery and equipment machinery intangible assets other assets liabilities current liabilities short-term borrowings(debt) bank overdraft bank loan short-term borrowings- related parties short-term borrowings - other notes payable notes payable notes payable - related parties accounts pay able accounts payable accounts payable - related parties other payables advance receipts sales revenue received in advance revenue received in advance other advance receipts other liabilities deferred liabilities deposits received guarantee deposit received owners equity capital capital additional paid-in capital
香港会计科目设置指南
科目编码科目名称(简体) 科目名称(繁体) 科目名称(英文) 币别余额方向科目类别1 资产資產Assets HKD 借资产110 现金現金Cash HKD 借资产1101 库存现金庫存現金Cash on hand HKD 借资产11011 库存现金-港币庫存現金-港幣Cash on hand-HKD HKD 借资产11012 库存现金-美元庫存現金-美元Cash on hand-USD USD 借资产1102 银行存款銀行存款Cash in banks HKD 借资产11021 汇丰银行存款匯豐銀行存款HSBC HKD 借资产110211 汇丰银行存款-港币匯豐銀行存款-港幣HSBC-HKD HKD 借资产110212 汇丰银行存款-美元匯豐銀行存款-美元HSBC-USD USD 借资产11022 中国银行存款中國銀行存款BOC HKD 借资产110221 中国银行存款-港币中國銀行存款-港幣BOC-HKD HKD 借资产110222 中国银行存款-美元中國銀行存款-美元BOC-USD USD 借资产1103 定期存款定期存款Time deposits HKD 借资产11031 汇丰银行定期存款-港币匯豐銀行定期存款-港幣Time deposits of HSBC-HKD HKD 借资产11032 汇丰银行定期存款-美元匯豐銀行定期存款-美元Time deposits of HSBC-USD USD 借资产1104 零用金零用金Petty cash HKD 借资产11041 零用金-港币零用金-港幣Petty cash-HKD HKD 借资产11042 零用金-美元零用金-美元Petty cash-USD USD 借资产113 短期投资短期投資Short-term investments HKD 借资产1131 有价证券有價證券Marketable securities HKD 借资产1132 备抵有价证券跌价损失備抵有價證券跌價損失Allowance for market decline marketable securities HKD 贷资产1141 应收票据應收票據Notes receivable HKD 借资产11411 应收票据-港币應收票據-港幣Notes receivable-HKD HKD 借资产11412 应收票据-美元應收票據-美元Notes receivable-USD USD 借资产1142 贴现应收票据貼現應收票據Notes receivable discounted HKD 贷资产1143 备抵坏帐-应收票据備抵壞帳-應收票據Allowance for bad debts-notes receivable HKD 贷资产1144 应收帐款應收帳款Accounts receivable HKD 借资产11441 应收帐款-港币應收帳款-港幣Accounts receivable-HKD HKD 借资产11442 应收帐款-美元應收帳款-美元Accounts receivable-USD USD 借资产1145 备低坏帐-应收帐款備低壞帳-應收帳款Allowance for bad debts-accounts receivable HKD 贷资产1148 应收退税款應收退稅款Tax refunds receivable HKD 借资产1149 留抵税额留抵稅額Tax retained HKD 借资产1150 应收收益應收收益Accrued income HKD 借资产1159 其他应收款其他應收款Other receivables HKD 借资产11591 其他应收款-港币其他應收款-港幣Other receivables-HKD HKD 借资产11592 其他应收款-美元其他應收款-美元Other receivables-USD USD 借资产1160 备抵坏帐－其他应收款備抵壞帳－其他應收款Allowance for bad debts-other receivable HKD 贷资产1201 商品存货商品存貨Merchandise inventory HKD 借资产12011 商品存货(永续盘存) 商品存貨(永續盤存) Merchandise inventory HKD 借资产12012 商品存货(定期盘存) 商品存貨(定期盤存) Merchandise inventory(Stock Closing) HKD 借资产1202 制成品製成品Finished goods HKD 借资产1203 在制品在製品Goods in process HKD 借资产1204 原料原料Raw materials HKD 借资产1205 物料物料Supplies HKD 借资产1206 在途材料在途材料Material & supplies in transit HKD 借资产1207 回收料回收料Reproduced materials HKD 借资产1208 借出原料借出原料Lend materials HKD 借资产1209 瑕疵品瑕疵品Defective work HKD 借资产1215 备抵存货跌价损失備抵存貨跌價損失Allowance for market decline-inventory HKD 贷资产124 预付款项預付款項Prepayments HKD 借资产1241 预付货款預付貨款Advance payments to suppliers HKD 借资产1242 用品盘存用品盤存Office supplies on hand HKD 借资产1243 预付费用預付費用Prepaid expenses HKD 借资产1244 预付税款預付稅款Prepaid taxes HKD 借资产1245 其他预付款其他預付款Other prepayments HKD 借资产1250 应收关系企业款應收關係企業款Accounts receivable-relationship HKD 借资产126 其他流动资产其他流動資產Other current assets HKD 借资产1261 进项税额進項稅額Input tax HKD 借资产1262 其他流动资产其他流動資產Other current assets HKD 借资产13 长期投资長期投資Long-term investments HKD 借资产1301 长期投资長期投資Investments in stocks HKD 借资产1302 备抵长期投资损失備抵長期投資損失Allowance for loss on long-term investments HKD 贷资产14 固定资产固定資產Fixed assets or Plant assets HKD 借资产140 土地土地Land HKD 借资产1401 土地土地Land HKD 借资产1402 累计折旧－土地累計折舊－土地Accumulated depreciation-Land HKD 贷资产141 房屋及建筑房屋及建築Buildings and structures HKD 借资产1411 房屋及建筑房屋及建築Buildings and structures HKD 借资产1412 累计折旧－房屋及建筑累計折舊－房屋及建築Accumulated depreciation-Buildings and structures HKD 贷资产142 机器设备機器設備Machinery & equipment HKD 借资产1421 机器设备機器設備Machinery & equipment HKD 借资产1422 累计折旧－机器设备累計折舊－機器設備Accumulated depreciation-Machinery & equipment HKD 贷资产143 水电设备水電設備Power equipment HKD 借资产1431 水电设备水電設備Power equipment HKD 借资产1432 累计折旧－水电设备累計折舊－水電設備Accumulated depreciation-Power equipment HKD 贷资产144 交通设备交通設備Transportation facilities HKD 借资产1441 交通设备交通設備Transportation facilities HKD 借资产1442 累计折旧－交通设备累計折舊－交通設備Accumulated depreciations-Transportation facilitie HKD 贷资产145 生财器具生財器具Furniture and fixtures HKD 借资产1451 生财器具生財器具Furniture and fixtures HKD 借资产1452 累计折旧－生财器具累計折舊－生財器具Accumulated depreciation-furniture and fixtures HKD 贷资产146 工具设备工具設備Tools & equipment HKD 借资产1461 工具设备工具設備Tools & equipment HKD 借资产1462 累计折旧－工具设备累計折舊－工具設備Accumulated depreciation-Tools & equipment HKD 贷资产148 杂项设备雜項設備Miscellaneous equipment HKD 借资产1481 杂项设备雜項設備Miscellaneous equipment HKD 借资产1482 累计折旧－杂项设备累計折舊－雜項設備Accumulated depreciation-Miscellaneous equipment HKD 贷资产149 未完工程及预付工程及设备款未完工程及預付工程及設備款Construction work in progress and advance payments HKD 借资产1491 未完工程未完工程Construction work in progress HKD 借资产1492 预付工程及设备款預付工程及設備款Advance payments on construction and equipment HKD 借资产15 其他资产其他資產Other assets HKD 借资产151 递延费用遞延費用Deferred charges HKD 借资产1511 开办费開辦費Organization costs HKD 借资产1512 递延权利金遞延權利金Deferred royalties HKD 借资产1521 存出保证金存出保證金Guarantee deposits paid HKD 借资产1531 催收款项催收款項Accounts receivable overdue HKD 借资产1532 备抵坏帐－催收款项備抵壞帳－催收款項Allowance for bad debts HKD 贷资产1541 闲置资产閒置資產Idle assets HKD 借资产1542 累计折旧－闲置资产累計折舊－閒置資產Accumulated depreciation-idle assets HKD 贷资产1601 应收保证票据應收保證票據Guarantee notes HKD 借资产1602 存出保证票据存出保證票據Certified notes HKD 借资产2 负债負債Liabilities HKD 贷负债210 短期借款短期借款Short-term loans HKD 贷负债2101 银行透支銀行透支Bank overdrafts HKD 贷负债2102 银行借款銀行借款Bank loans HKD 贷负债2103 购料贷款購料貸款Purchases loans HKD 贷负债2109 其他短期借款其他短期借款Other short-term loans HKD 贷负债2110 应付商业本票應付商業本票Commercial papers payable HKD 贷负债2111 应付商业本票折价應付商業本票折價Discount on commercial papers payable HKD 借负债2141 应付票据應付票據Notes payable HKD 贷负债2142 其他应付票据其他應付票據Other notes payable HKD 贷负债2143 应付帐款應付帳款Accounts payable HKD 贷负债21431 应付帐款-港币應付帳款-港幣Accounts payable-HKD HKD 贷负债21432 应付帐款-美元應付帳款-美元Accounts payable-USD USD 贷负债2146 应付费用應付費用Accrued expenses HKD 贷负债2147 应付股利應付股利Dividends payable HKD 贷负债2148 应付税捐應付稅捐Other taxes payable HKD 贷负债2151 销项税额銷項稅額Other notes payable HKD 贷负债2159 其他应付款其他應付款Other payables HKD 贷负债2160 应付所得税應付所得稅Income taxes payable HKD 贷负债225 预收款项預收款項Accounts collected in advance HKD 贷负债2251 预收货款預收貨款Advances from customers HKD 贷负债2254 其他预收款其他預收款Other accounts collected in advance HKD 贷负债2255 代收款代收款Collection for others HKD 贷负债2270 其他流动负债其他流動負債Other current liabilities HKD 贷负债24 长期负债長期負債Long-term liabilities HKD 贷负债240 长期债务長期債務Long-term loans payable HKD 贷负债2401 长期借款長期借款Long-term loans payable HKD 贷负债2402 长期应付款長期應付款Long-term payables HKD 贷负债2405 其他长期负债其他長期負債Other long-term liabilities HKD 贷负债25 其他负责其他負責Other liabilities HKD 贷负债2501 存入保证金存入保證金Guarantee deposits received HKD 贷负债26 信托代理及保证负债信託代理及保證負債Trust collection and guarantee liabilities HKD 贷负债2601 存入保证票据存入保證票據Guarantee notes received HKD 贷负债2602 应付保证票据應付保證票據Commitments on guarantee notes HKD 贷负债3 股东权益股東權益Stockholders' equity HKD 贷权益31 投入资本投入資本Paid-in capital HKD 贷权益3101 股本股本Capital stock HKD 贷权益3109 预收股本預收股本Capital received in advance HKD 贷权益3201 增资准备增資準備Additional capital surplus HKD 贷权益3301 资本公积資本公積Capital surplus HKD 贷权益34 保留盈馀保留盈餘Retained earnings HKD 贷权益340 已指拨保留盈馀已指撥保留盈餘Appropriated retained earnings HKD 贷权益3401 法定公积法定公積Legal surplus HKD 贷权益341 未指拨保留盈馀未指撥保留盈餘Unappropriated retained earnings HKD 贷权益3411 保留盈馀（累积亏损）保留盈餘（累積虧損）Retained earnings or Accumulated loss HKD 贷权益3412 本期损益本期損益Profit or loss-current periods HKD 贷权益4 营业收入營業收入Operating revenues HKD 贷损益41 营业收入營業收入Operating revenues HKD 贷损益410 销货收入銷貨收入Sales revenues HKD 贷损益4101 销货收入銷貨收入Sales HKD 贷损益4102 销货退回銷貨退回Sales returns HKD 借损益4104 销货折让銷貨折讓Sales allowances HKD 借损益420 劳务收入勞務收入Service revenues HKD 贷损益4201 加工收入加工收入Revenue form reprocessing HKD 贷损益4209 其他营业收入其他營業收入Other operating revenues HKD 贷损益5 营业成本營業成本Operating costs HKD 借损益510 销货成本銷貨成本Cost of goods sold HKD 借损益5101 销货成本銷貨成本Cost of goods sold HKD 借损益5401 直接人工直接人工Direct labor HKD 借损益5500 制造费用製造費用Manufacturing overhead HKD 借损益56 劳务成本勞務成本Service costs HKD 借损益560 劳务成本勞務成本Service costs HKD 借损益5601 劳务成本勞務成本Service costs HKD 借损益5901 其他营业成本其他營業成本Other operating costs HKD 借损益6 营业费用營業費用Operating expenses HKD 借损益61 营业费用營業費用Operating expenses HKD 借损益6101 水费水費Water HKD 借损益6102 电费電費ELECTRICITY HKD 借损益6103 电话费電話費TELEPHONE HKD 借损益6104 文具及印刷文具及印刷STATIONERY HKD 借损益6105 租金租金RENT HKD 借损益6106 娱乐交际费娛樂交際費ENTERTAINMENT & GIFT HKD 借损益6107 维修保养费維修保養費GENERAL REPAIR & MAINTENANCE HKD 借损益6108 交通费交通費TRAVELLING HKD 借损益6109 保险费保險費INSURANCE HKD 借损益6110 广告费廣告費ADVERTISING HKD 借损益6111 管理费管理費MANAGEMENT FEES HKD 借损益6112 邮费郵費POSTAGE HKD 借损益6113 出口运费出口運費CARRIAGE OUTWARDS HKD 借损益6118 入口运费入口運費CARRIAGE INWARDS HKD 借损益6119 核数费核數費AUDIT FEES HKD 借损益6120 佣金支出佣金支出COMMISSION HKD 借损益6121 专业法律费專業法律費PROFESSIONAL & LEGAL CHARGES HKD 借损益6122 杂费雜費SUNDRY HKD 借损益62 折旧费折舊費Depreciation Expenses HKD 借损益6201 土地折旧费土地折舊費Land Depreciation Expenses HKD 借损益6202 房屋及建筑折旧费房屋及建築折舊費Buildings and structures Depreciation Expenses HKD 借损益6203 机器设备折旧费機器設備折舊費Machinery & equipment Depreciation Expenses HKD 借损益6204 水电设备折旧费水電設備折舊費Power equipment Depreciation Expenses HKD 借损益6205 交通设备折旧费交通設備折舊費Transportation facilities Depreciation Expenses HKD 借损益6206 生财器具折旧费生財器具折舊費Furniture and fixtures Depreciation Expenses HKD 借损益6207 工具设备折旧费工具設備折舊費Tools & equipment Depreciation Expenses HKD 借损益6208 杂项设备折旧费雜項設備折舊費Miscellaneous equipment Depreciation Expenses HKD 借损益7 营业外收入及支出營業外收入及支出Non-operating income and expenses HKD 贷损益71 营业外收入營業外收入Non-operating income HKD 贷损益710 营业外收入營業外收入Non-operating income HKD 贷损益7101 利息收入利息收入Interest income HKD 贷损益7102 财产交易增益財產交易增益Gain on disposal of assets HKD 贷损益7103 租赁收入租賃收入Rent income HKD 贷损益7104 佣金收入佣金收入Commission income HKD 贷损益7105 商品盘盈商品盤盈Gains on physical inventory HKD 贷损益7106 兑换收入兌換收入Exchange gains HKD 贷损益7107 退税收入退稅收入Tax refunds income HKD 贷损益7108 投资收入投資收入Gain on investments HKD 贷损益7109 其他收入其他收入Other non-operating income HKD 贷损益72 营业外支出營業外支出Non-operating expenses HKD 借损益720 营业外支出營業外支出Non-operating expenses HKD 借损益7201 利息支出利息支出Interest expenses HKD 借损益7202 财产交易损失財產交易損失Loss on disposal of assets HKD 借损益7203 灾害损失災害損失Loss on calamity HKD 借损益7204 存货跌价损失存貨跌價損失Loss on market decline of inventory HKD 借损益7205 盘存损失盤存損失Loss on physical inventory HKD 借损益7206 兑换损失兌換損失Exchange losses HKD 借损益7208 投资损失投資損失Loss on investments HKD 借损益7209 其他营业外支出及损失其他營業外支出及損失Other non-operating expenses & losses HKD 借损益8 非常损益及会计原则变更累积影响数非常損益及會計原則變更累積影響數Extraordinary items and cumulative effect HKD 借损益81 非常损益非常損益Extraordinary items HKD 借损益8101 非常损益非常損益Extraordinary items HKD 借损益8202 会计原则变更累积影响数會計原則變更累積影響數Cumulative effect of changes in accounting princip HKD 借损益9 所得税所得稅Income taxes HKD 借损益91 所得税所得稅Income taxes HKD 借损益910 所得税所得稅Income taxes HKD 借损益9101 预计所得税預計所得稅Income taxes HKD 借损益。
香港会计报表
香港会计报表香港会计报表2011-04-04 14:41:02| 分类：会计知识 | 标签： |字号大中小订阅香港会计报表1.Balance Sheets 1.资产负债表英文中文Non-Current Assets 非流动资产Property, plant and物业, 厂房及设备equipmentInvestment properties 投资物业Intangible assets 无形资产Property held for待发展物业developmentInvestment in subsidiaries 投资子公司Interests in jointly投资合营公司controlled entitiesInterests in associate 投资联营公司Investment in securities证券投资(non current assets)Deferred taxation 递延税项资产Sub-total 小計Current Assets 非流动资产Inventories of properties 物业存货Other inventories 其它存货Debtors, deposits and应收贸易及其它应收款prepaymentsAmount due from holding应收控股公司companyAmount due from fellow应收联属公司subsidiaryAmounts due from应收子公司subsidiariesAmounts due from JCE /应收合营公司 / 联营公司associatesAmounts due from related应收关连公司companiesAmounts due from minority应收少股东shareholdersAmount due from shareholders 應收股東款Investments in securities证券投资(current assets)Prepaid tax 预付税款Bank deposits, pledged 银行存款 (抵押)Bank balances, deposits and银行结余及现金cashSub-total 流动资产小計Current Liabilities 流动负债Trade and other payables 应付贸易及其它应收款Sales deposits received 销售定金Amounts due to subsidiaries 应付子公司Amounts due to immediate应付控股公司holdingAmounts due to fellow应付联属公司subsidiariesAmount due to JCE/associates 应付合营公司 / 联营公司Amounts due to related应付关连公司companiesAmount due to shareholders 应付股东款Amount due to minority应付少股东shareholdersBank borrowings, due within银行借款 (一年内)one yearOther borrowings, due within其它借款 (一年内)one yearIncome tax payable 应付所得税Sub-total 小計Capital and Reserves 资本及储备Paid-up capital 资本Retained earnings b/f 年初未分配利润This year's profit 本年度纯利Dividend 股息Reserve appropriation 利润分配-提取储备基金Statutory reserve 法定储备Capital reserves 资本公积-股权投资准备Property revaluation reserve 投资物业重估储备Sub-total 所有者权益小計Minority interests 少股东权益Non-Current Liabilities 非流动负债Bank borrowings, due after银行借款 (一年以上)one yearOther borrowings, due after其它借款 (一年以上)one yearLong term payables 长期应付款Deferred taxation 递延税款Sub-total 小計2.INCOME STATEMENT 2.损益表英文中文Turnover 营业收入Business Tax 主营业务税金及附加Cost of sales 营业成本经营毛利Gross MarginOther operating income 其它业务收入Interest Income 利息收入Gain from investment in投资收益securitesChange in fair value of投资物业公平价值之溢利investment propertiesOther operating expenses 其它业务支出Selling expenses 营业费用Administrative expenses 管理费用Provision on investment in持有作买卖之投资公平价值之溢利securitiesFinance costs 财务费用Share of results of jointly应占合营公司业绩controlled entitiesTaxation 税项Minority interests 少股东损益This year's (profit) loss 本年度利纯3.CASH-FLOWSTATEMENT 3.现金流量表英文中文Operating activities: 经营活动Profit before tax 稅前經營溢利Adjustment:- 調整:-Share of result of jointly应占共同控制公司业绩controlled entitiesDepreciation 折舊Allowance for doubtful debts （补贴拨回），呆坏帐补贴Change in fair value of投资物业公平价值之溢利investment propertiesChange in fair value of持有作买卖之投资之公平价值溢利investments held for tradinginterest received 利息收入Finance costs 财务费用Impairment loss on goodwill共同控制公司之商誉减值损失of JCEImpairment loss on goodwill增持予附属公司之权益导致商誉减值损失arising on acquisition ofadditional interest in出售物业、厂房及设备之亏损（收益）subsidiariesLoss on disposal of PPE 持有作买卖之投资之亏损（收益）Gain on disposal of jointly出售一间共同控制公司之收益controlled entitiesWrite-back of trade payables 应付贸易账款拨回未計流動資金變動前之經營業務及現金流量Increase in inventories of物业存货之减少（增加）propertiesIncrease in other其它存货之减少（增加）inventoriesIncrease in trade and other应收贸易及其它款项之增加receivablesIncrease in investments held持有作买卖之投资的减少（增加）for tradingIncrease in trade and other应付贸易及其它账款之增加（减少）payablesIncrease in sales deposits销售定金之增加（减少）receivedCash generated from經營業務產生之現金operationDividend received 已收股息Tax paid- income tax 已付所得稅Tax paid- land value added已付土地增值稅taxRefund of tax 所得稅退回Net cash inflow generated from operation經營業務之現金流量淨額 投资业务Interest received 利息收入Purchase of property, plant and equipment购置物业，厂房及设备 Proceeds from disposal ofproperty, plant and equipment出售物业，厂房及设备之收入附属公司收购[size=+0]Acquisition of additional interest in sub增持予附属公司之权益 Net cash from disposal of a subsidiary 出售一间附属公司之净现金收入[size=+0]Cash received on disposal of a JCE出售一间共同控制公司之实收现金 Dividend received from a JCE 收到一间共同控制公司的股息Repayment from related companies来自关联公司的（预付款）还款 Advances to JCE 向共同控制公司支付的预付款Capital contributions to JCE 向共同控制公司出资Net cash from investing activities源自投资之现金净值Financing activities 融資業務Capital contribution from minority shareholders小股东投入资本 Decrease in amounts due to related companies应付关联公司款额之减少 Increase in amounts due to shareholders应付股东款项之增加 Increase in amounts due to JCE应付共同控制公司款项之增加（减少） New bank loans raised 新筹集银行贷款Repayment of bank loans 偿还银行贷款Repayment of other borrowings偿还其它借款 Interest paid 已付股息Dividend paid 已付利息Net cash from financingactivities融資業務小计Net increase/ (decrease) incash & cash equivalent現金及等同現金項目之變動Net increase/ (decrease) incash & cash equivalents現金及等同現金項目之變動Cash & cash equivalent at 1January現金及等同現金項目承上年度Cash & cash equivalent at 30November結轉現金及等同現金項目Analysis of the balance ofcash and cash equivalents現金及等同現金項目的分析Bank balances and cash 銀行結存及現金会计科目中英对照表1001 现金Cash on hand1002 银行存款Cash in bank1009 其他货币资金Other monetary fund100901 外埠存款Deposit in other cities 100902 银行本票Cashier's cheque100903 银行汇票Bank draft100904 信用卡Credit card100905 信用保证金Deposit to creditor100906 存出投资款Cash in investing account 1101 短期投资Short-term investments 110101 股票Short-term stock investments 110102 债券Short-term bond investments 110203 基金Short-term fund investments 110110 其他Other short-term investments1102 短期投资跌价准备Provision for loss on decline in value of short-term investments1111 应收票据Notes receivable 1121 应收股利Dividends receivable 1131 应收账款Accounts receivable 1133 其他应收款Other receivable1141 坏账准备Provision for bad debts1151 预付账款Advance to suppliers1161 应收补贴款Subsidy receivable1201 物资采购Materials purchased1211 原材料Raw materials1221 包装物Containers1231 低值易耗品Low cost and short lived articles1232 材料成本差异Cost variances of material1241 自制半成品Semi-finished products 1243 库存商品Merchandise inventory1244 商品进销差价Margin between selling and purchasing price onmerchandise1251 委托加工物资Material on consignment for further processing1261 委托代销商品Goods on consignment- out1271 受托代销商品Goods on consignment-in1281 存货跌价准备Provision for impairment of inventories1291 分期收款发出商品Goods on installment sales1301 待摊费用Prepaid expense1401 长期股权投资Long-term equity investments140101 股票投资Long-term stock investments140102 其他股权投资Other long-term equity investments1402 长期债权投资Long-term debt investments140201 债券投资Long-term bond investments140202 其他债权投资Other long-term debt investments1421 长期投资减值准备Provision for impairment of long-term investments1431 委托贷款Entrusted loan143101 本金Principal of entrusted loan143102 利息Interest of entrusted loan143103 减值准备Provision for impairment of entrusted loan 1501 固定资产Fixed assets-cost1502 累计折旧 Accumulated depreciation1505 固定资产减值准备Provision for impairment of fixed assets 1601 工程物资 Construction material160101 专用材料 Specific purpose materials160102 专用设备 Specific purpose equipments160103 预付大型设备款Prepayments for major equipments 160104 为生产准备的工具及器具Tools and instruments prepared for production1603 在建工程 Construction in process1605 在建工程减值准备 Provision for impairment of construction in process1701 固定资产清理Disposal of fixed assets 1801 无形资产 Intangible assets1815 未确认融资费用Unrecognized financing charges 1901 长期待摊费用Long-term deferred expenses 1911 待处理财产损溢Profit & loss of assets pending disposal 191101 待处理流动资产损溢Profit & loss of current-assets pending disposal 191102 待处理固定资产损溢Profit & loss of fixed assets pending disposal 2101 短期借款 Short-term loans2111 应付票据 Notes payable2121 应付账款 Accounts payable2131 预收账款 Advance from customers2141 代销商品款 Accounts of consigned goods2151 应付工资 Wages payable2153 应付福利费 Welfare payable2161 应付股利 Dividends payable2171 应交税金 Taxes payable217101 应交增值税 Value added tax payable21710101 进项税额 Input VAT21710102 已交税金 Payment of VAT21710103 转出未交增值税Outgoing of unpaid VAT21710104 减免税款 VAT relief21710105 销项税额 Output VAT21710106 出口退税 Refund of VAT for export21710107 进项税额转出Outgoing of input VAT 21710108 出口抵减内销产品应纳税额Merchandise VAT from expert to domestic sale21710109 转出多交增值税Outgoing of over-paid VAT 217102 未交增值税 Unpaid VAT217103 应交营业税 Business tax payable217104 应交消费税 Consumer tax payable217105 应交资源税 Tax on natural resources payable217106 应交所得税 Income tax payable217107 应交土地增值税Land appreciation tax payable 217108 应交城市维护建设税Urban maintenance and construction tax payable 217109 应交房产税 Real estate tax payable217110 应交土地使用税Land use tax payable 217111 应交车船使用税Vehicle and vessel usage tax payable 217112 应交个人所得税Personal income tax payable 2176 其他应交款 Other fund payable2181 其他应付款 Other payables2191 预提费用 Accrued expenses2201 待转资产价值Pending transfer value of assets 2211 预计负债 Estimable liabilities2301 长期借款 Long-term loans2311 应付债券 Bonds payable231101 债券面值 Par value of bond231102 债券溢价 Bond premium231103 债券折价 Bond discount231104 应计利息 Accrued bond interest2321 长期应付款 Long-term payable2331 专项应付款 Specific account payable2341 递延税款 Deferred tax3101 实收资本(或股本）Paid-in capital（or share capital)3103 已归还投资Retired capital 3111 资本公积Capital reserve311101 资本（或股本）溢价Capital (or share capital) premium311102 接受捐赠非现金资产准备Restricted capital reserve of non-cash assetsdonation received311103 接受现金捐赠Reserve of cash donation received311104 股权投资准备Restricted capital reserve of equity investments311105 拨款转入Government grants received311106 外币资本折算差额Foreign currency capital conversion difference311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserve312101 法定盈余公积Statutory surplus reserve312102 任意盈余公积Discretionary earning surplus312103 法定公益金Statutory public welfare fund 312104 储备基金Reserve fund312105 企业发展基金Enterprise development fund312106 利润归还投资Profit return for investment3131 本年利润Profit & loss summary 3141 利润分配Distribution profit 314101 其他转入Other adjustments314102 提取法定盈余公积金Extract for statutory surplus reserve314103 提取法定公益金Extract for statutory public welfare fund314104 提取储备基金Extract for reserve fund314105 提取企业发展基金Extract for enterprise development fund314106 提取职工奖励及福利基Extract for staff bonus and welfare fund金314107 利润归还投资Profit return of capital invested314108 应付优先股股利Preference share dividend payable314109 提取任意盈余公积Extract for discretionary earning surplus314110 应付普通股股利Ordinary share dividend payable314111 转作资本（或股本）的普通股股利Ordinary share dividend transfer to capital (orshare)314115 未分配利润Undistributed profit 4101 生产成本Cost of production410101 基本生产成本Basic production cost410102 辅助生产成本Auxiliary production cost4105 制造费用Manufacturing overheads 4107 劳务成本Labor cost5101 主营业务收入Sales revenue5102 其他业务收入Revenues from other operations5201 投资收益Investment income 5203 补贴收入Subsidy income5301 营业外收入Non-operating profit5401 主营业务成本Cost of sales5402 主营业务税金及附加Sales tax5405 其他业务支出Cost of other operations5501 营业费用Operating expenses5502 管理费用General and administrative expenses 5503 财务费用Financial expenses5601 营业外支出Non-operating expenses5701 所得税Income tax5801 以前年度损益调整Prior period profit & loss adjustment。
香港会计报表(中英文对照)
Amounts due to related companies
应付关连公司
Amount due to shareholders
应付股东款
Amount due to minority shareholders
应付少股东
Bank borrowings, due within one year
Proceeds from disposal of property, plant and equipment
出售物业，厂房及设备之收入
附属公司收购
Acquisition of additionalinterest in sub
增持予附属公司之权益
Net cash from disposal of a subsidiary
营业费用
Administrative expenses
管理费用
Provision on investment in securities
持有作买卖之投资公平价值之溢利
Finance costs
财务费用
Share of results of jointly controlled entities
应占合营公司业绩
融資業務小计
Net increase/ (decrease) in cash & cash equivalent
現金及等同現金項目之變動
Net increase/ (decrease) in cash & cash equivalents
現金及等同現金項目之變動
Cash & cash equivalent at 1 January
Increase in trade and other receivables
香港会计报表(中英文对照)
Prepaid tax
预付税款
Bank deposits, pledged
银行存款(抵押)
Bank balances, deposits and cash
银行结余及现金
Sub-total
流动资产小計
Current Liabilities
流动负债
Trade and other payables
其它业务收入
Interest Income
利息收入
Gain from investment in securites
投资收益
Change in fair value of investment properties
投资物业公平价值之溢利
Other operating expenses
其它业务支出
Selling expenses
1101
短期投资
Short-term investments
110101
股票
Short-term stock investments
現金及等同現金項目之變動
Cash & cash equivalent at 1 January
現金及等同現金項目承上年度
Cash & cash equivalent at 30 November
結轉現金及等同現金項目
Analysis of the balance of cash and cash equivalents
持有作买卖之投资之亏损（收益）
Gain on disposal of jointly controlled entities
出售一间共同控制公司之收益
Write-back of trade payables
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備抵有價證券跌價損失
Allowance for market decline marketable securities
1141
应收票据
應收票據
Notes receivable
11411
应收票据-港币
應收票據-港幣
Notes receivable-HKD
11412
应收票据-美元
應收票據-美元
Allowance for bad debts
1541
闲置资产
閒置資產
Idle assets
1542
累计折旧－闲置资产
累計折舊－閒置資產
Accumulated depreciation-idle assets
1601
应收保证票据
應收保證票據
Guarantee notes
1602
存出保证票据
存出保證票據
1104
零用金
零用金
Petty cash
11041
零用金-港币
零用金-港幣
Petty cash-HKD
11042
零用金-美元
零用金-美元
Petty cash-USD
113
短期投资
短期投資
Short-term investments
1131
有价证券
有價證券
Marketable securities
1132
1482
累计折旧－杂项设备
累計折舊－雜項設備
Accumulated depreciation-Miscellaneous equipment
149
未完工程及预付工程及设备款
未完工程及預付工程及設備款
Construction work in progress and advance payments
1491
1261
进项税额
進項稅額
Input tax
1262
其他流动资产
其他流動資產
Other current assets
13
长期投资
長期投資
Long-term investments
1301
长期投资
長期投資
Investments in stocks
1302
备抵长期投资损失
備抵長期投資損失
Allowance for loss on long-term investments
房屋及建築
Buildings and structures
1412
累计折旧－房屋及建筑
累計折舊－房屋及建築
Accumulated depreciation-Buildings and structures
142
机器设备
機器設備
Machinery & equipment
1421
机器设备
機器設備
Machinery & equipment
香港会计科目
科目编码
香港会计科目名称(简体)
香港会计科目名称(繁体)
香港会计科目名称(英文)
1
资产
資產
Assets
110
现金
現金
Cash
1101
库存现金
庫存現金
Cash on hand
11011
库存现金-港币
庫存現金-港幣
Cash on hand-HKD
11012
库存现金-美元
庫存現金-美元
Cash on hand-USD
Trust collection and guarantee liabilities
2601
存入保证票据
存入保證票據
Guarantee notes received
2602
应付保证票据
應付保證票據
Commitments on guarantee notes
11441
应收帐款-港币
應收帳款-港幣
Accounts receivable-HKD
11442
应收帐款-美元
應收帳款-美元
Accounts receivable-USD
1145
备低坏帐-应收帐款
備低壞帳-應收帳款
Allowance for bad debts-accounts receivable
1148
2270
其他流动负债
其他流動負債
Other current liabilities
24
长期负债
長期負債
Long-term liabilities
240
长期债务
長期債務
Long-term loans payable
2401
长期借款
長期借款
Long-term loans payable
2402
长期应付款
長期應付款
Long-term payables
2405
其他长期负债
其他長期負債
Other long-term liabilities
25
其他负责
其他負責
Other liabilities
2501
存入保证金
存入保證金
Guarantee deposits received
26
信托代理及保证负债
信託代理及保證負債
Raw materials
1205
物料
物料
Supplies
1206
在途材料
在途材料
Material & supplies in transit
1207
回收料
回收料
Reproduced materials
1208
借出原料
借出原料
Lend materials
1209
瑕疵品
瑕疵品
Defective work
1422
累计折旧－机器设备
累計折舊－機器設備
Accumulated depreciation-Machinery & equipment
143
水电设备
水電設備
Power equipment
1431
水电设备
水電設備
Power equipment
1432
累计折旧－水电设备
累計折舊－水電設備
Accumulated depreciation-Power equipment
BOC-HKD
110222
中国银行存款-美元
中國銀行存款-美元
BOC-USD
1103
定期存款
定期存款
Time deposits
11031
汇丰银行定期存款-港币
匯豐銀行定期存款-港幣
Time deposits of HSBC-HKD
11032
汇丰银行定期存款-美元
匯豐銀行定期存款-美元
Time deposits iture and fixtures
1451
生财器具
生財器具
Furniture and fixtures
1452
累计折旧－生财器具
累計折舊－生財器具
Accumulated depreciation-furniture and fixtures
146
工具设备
工具設備
Tools & equipment
应收退税款
應收退稅款
Tax refunds receivable
1149
留抵税额
留抵稅額
Tax retained
1150
应收收益
應收收益
Accrued income
1159
其他应收款
其他應收款
Other receivables
11591
其他应收款-港币
其他應收款-港幣
Other receivables-HKD
1215
备抵存货跌价损失
備抵存貨跌價損失
Allowance for market decline-inventory
124
预付款项
預付款項
Prepayments
1241
预付货款
預付貨款
Advance payments to suppliers
1242
用品盘存
用品盤存
Office supplies on hand
225
预收款项
預收款項
Accounts collected in advance
2251
预收货款
預收貨款
Advances from customers
2254
其他预收款
其他預收款
Other accounts collected in advance
2255
代收款
代收款
Collection for others
144
交通设备
交通設備
Transportation facilities
1441
交通设备
交通設備
Transportation facilities
1442
累计折旧－交通设备
累計折舊－交通設備
Accumulated depreciations-Transportation facilitie
145
生财器具
14
固定资产
固定資產
Fixed assets or Plant assets
140
土地
土地
Land
1401
土地
土地
Land
1402
累计折旧－土地
累計折舊－土地
Accumulated depreciation-Land