香港会计科目大全.docx

1、香港会计科目大全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（英义）1所Assets110现金垣金Cash1101库存现金廛存琪金Cash on hand11011库存现金-港币存琪金-港酹Cash on hand-HKD11012库存现金-美兀廛存琪金-美兀Cash on hand-USD1102银行存款金艮行存款 JCash in banks11021汇丰银行存款HIM艮行存款HSBC110211汇丰银行存款-港币HIM艮行存款-港酹HSBC-HKD110212汇丰银行存款-美兀18!金艮行存款-美元 HSBC-USD11022中国银行存款中阈金艮

2、行存款 BOC110221中国银行存款-港币中阈金艮行存款-港酹 BOC-HKD110222中国银行存款-美元中阈金艮行存款-美元BOC-USD1103定期存款定期存款Time deposits11031汇丰银行定期存款- 港币艮行定期存款-港Time deposits of HSBC-HKD11032汇丰银行定期存款- 美元雁H金艮行定期存款-美 元Time deposits of HSBC-USD1104零用金零用金Petty cash11041零用金-港币零用金-港酹Petty cash-HKD11042零用金-美元零用金-美元Petty cash-USD113短期投资短期投资Short

3、-term investments1131有价证券有券Marketable securities1132备抵有价证券跌价损 失借抵有券跌失Allowance for market decline marketable securities1141应收票据j1收票atNotes receivable11411应收票据-港币j1收票at -港酹Notes receivable-HKD11412应收票据-美元j收票at -美元Notes receivable-USD1142贴现应收票据贴？os收票atNotes receivable discounted1143备抵坏帐-应收票据借抵壤幔-鹰收票at

4、Allowance for bad debts-notes receivable1144应收帐款j#收幔款Accounts receivable11441应收帐款-港币鹰收款-港酹Accounts receivable-HKD11442应收帐款-美元鹰收款-美元 _|Accounts receivable-USD1145备低坏帐-应收帐款借低壤幔-鹰收款Allowance for bad debts-accounts receivable1148应收退税款鹰收退税款Tax refunds receivable1149留抵税额留抵税（Tax retained1150应收收益J8收收益Accrue

5、d income1159其他应收款其他鹰收款Other receivables11591其他应收款-港币其他鹰收款-港酹Other receivables-HKD11592其他应收款-美元其他鹰收款-美元Other receivables-USD1160备抵坏帐-其他应收 款借抵壤其他鹰收款Allowance for bad debts-other receivable1201商品存货冏品存KMerchandise inventory12011商品存货（永续盘存）商品存货（永Sifl存）Merchandise inventory12012商品存货（定期盘存）商品存it （定期黑存）Mercha

6、ndise inventory(Stock Closing)1202制成品裂成品Finished goods1203在制品在裂品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备抵存货跌价损失借抵存it跌!揖失Allowance for market decline-inventory12

7、4预付款项55付款Prepayments1241预付货款55付It款Advance payments to suppliers1242用品盘存用品篮存Office supplies on hand1243预付费用55付费用Prepaid expenses1244预付税款55付税款Prepaid taxes1245其他预付款其他58付款Other prepayments1250应收关系企业款鹰收信割系企棠款Accountsreceivable-relationship126其他流动资产其他流勤行Other current assets1261进项税额Input tax1262其他流动资产其他流勤

8、行Other current assets13长期投资房期投资Long-term investments1301长期投资房期投资Investments in stocks1302备抵长期投资损失借抵晨期投资揖失Allowance for loss on long-term investments14固定资产固定爸座Fixed assets or Plant assets140Land1401Land1402累计折旧一土地累言十折管土地Accumulated depreciation-Land141房屋及建筑房屋及建篥Buildings and structures1411房屋及建筑房屋及建篥B

9、uildings and structures1412累计折旧一房屋及建 筑累言十折管房屋及建篥Accumulated depreciation-Buildings and structures142机器设备械器段借Machinery & equipment1421机器设备Machinery & equipment1422累计折旧机器设备累言十折管械器段借Accumulated depreciation-Machinery & equipment143水电设备水甯幽SPower equipment1431水电设备水甯幽SPower equipment1432累计折旧一水电设备累言十折售水雷需殳

10、借Accumulateddepreciation-Power equipment144交通设备交通段借Transportation facilities1441交通设备交通段借Transportation facilities1442累计折旧交通设备累言十折管交通段借Accumulateddepreciations-Transportation facilitie145生财器具生财器具Furniture and fixtures1451生财器具生财器具Furniture and fixtures1452累计折旧一生财器具累言十折管生财器具Accumulated depreciation-fur

11、niture and fixtures146工具设备工具画精Tools & equipment1461工具设备工具画精Tools & equipment1462累计折旧一工具设备累言十折管工具段借Accumulated depreciation-Tools & equipment148杂项设备Miscellaneous equipment1481杂项设备Miscellaneous equipment1482累计折旧一杂项设备累言十折管SKSigHSAccumulateddepreciation-Miscellaneous equipment149未完工程及预付工程 及设备款未完工程及55付工程

12、及 段借款Construction work in progress and advance payments1491未完工程未完工程Construction work in progress1492预付工程及设备款58付工程及段借款Advance payments on construction and equipment15其他资产其他出Other assets151递延费用遮延费用Deferred charges1511开办费Organization costs1512递延权利金遮延榷利金Deferred royalties1521存出保证金存出保瞪金Guarantee deposits

13、 paid1531催收款项催收款Accounts receivable overdue1532备抵坏帐-催收款项借抵壤催收款Allowance for bad debts1541闲置资产置世Idle assets1542累计折旧一闲置资产累言十折管置瓷筐Accumulated depreciation-idle assets1601应收保证票据鹰收保it票atGuarantee notes1602存出保证票据存出保it票atCertified notes2负债Liabilities210短期借款短期借款Short-term loans2101银行透支金艮行透支Bank overdrafts21

14、02银行借款金艮行借款Bank loans2103购料贷款瞒料贷款Purchases loans2109其他短期借款其他短期借款Other short-term loans2110应付商业本票鹰付商亲本票Commercial papers payable2111应付商业本票折价鹰付商崇本票折Discount on commercial papers payable2141应付票据j付票atNotes payable2142其他应付票据其他鹰付票atOther notes payable2143应付帐款鹰付幔款Accounts payable21431应付帐款-港币鹰付款-港酹Accounts

15、payable-HKD21432应付帐款-美元鹰付WI款-美元Accounts payable-USD2146应付费用阙寸费用Accrued expenses2147应付股利鹰付股利Dividends payable2148应付税捐鹰付税捐Other taxes payable2151销项税额金肖税（Other notes payable2159其他应付款其他鹰付款Other payables2160应付所得税鹰付所得税Income taxes payable225预收款项5S收款Accounts collected in advance2251预收货款55收It款Advances from

16、customers2254其他预收款其他58收款Other accounts collected in advance2255代收款代收款Collection for others2270其他流动负债其他流sMt债 :Other current liabilities24长期负债房期H债Long-term liabilities240长期债务房期Long-term loans payable2401长期借款房期借款Long-term loans payable2402长期应付款房期鹰付款 ;Long-term payables2405其他长期负债其他房期H债Other long-term li

17、abilities25其他负责其他meOther liabilities2501存入保证金存入保it金Guarantee deposits received26信托代理及保证负债信it代理及保债Trust collection and guarantee liabilities2601存入保证票据存入保it票atGuarantee notes received2602应付保证票据鹰付保it票atCommitments on guarantee notes3股东权益股柬榷益Stockholders equity31投入资本投入资本Paid-in capital3101股本股本Capital st

18、ock3109预收股本55收股本Capital received in advance3201增资准备增资型借Additional capital surplus3301资本公积资本公稹Capital surplus34保留盈馀保留盈绘Retained earnings340已指拨保留盈馀已指接保留盈绘Appropriated retained earnings3401法定公积法定公稹Legal surplus341未指拨保留盈馀未指接保留盈绘Unappropriated retained earnings3411保留盈馀（累积亏损）保留盈绘（累稹黯揖）Retained earnings or

19、 Accumulated loss3412本期损益本期揖益Profit or loss-current periods4营业收入管制攵入Operating revenues41营业收入管制攵入Operating revenues410销货收入金憧收入Sales revenues4101销货收入金憧收入Sales4102销货退回金肖it退回Sales returns4104销货折让金憧折HSales allowances420劳务收入5m收入Service revenues4201加工收入加工收入Revenue form reprocessing4209其他营业收入其他管ft收入Other op

20、erating revenues5营业成本Operating costs510销货成本金肖it成本Cost of goods sold5101销货成本金肖货成本Cost of goods sold5401直接人工直接人工Direct labor5500制造费用裂造费用Manufacturing overhead56方务成本劳矜成本Service costs560劳务成本劳矜成本Service costs5601劳务成本劳矜成本Service costs5901其他营业成本其他管it成本 Other operating costs6营业费用出费用 Operating expenses61营业费用

21、管ft费用Operating expenses6101水费水费Water6102电费ELECTRICITY6103电话费而襁TELEPHONE6104文具及印刷文具及印刷STATIONERY6105租金租金RENT6106娱乐交际费娱架交除费ENTERTAINMENT & GIFT6107维修保养费雉修保志费GENERAL REPAIR & MAINTENA6108交通费交通费TRAVELLING6109保险费保陂费INSURANCE6110广告费照MADVERTISING6111管理费管理费MANAGEMENT FEES6112邮费垂吼POSTAGE6113出口运费出口建费CARRIAGE

22、OUTWARDS6118入口入口逋费CARRIAGE INWARDS6119核数费核数费AUDIT FEES6120佣金支出佣金支出COMMISSION6121|专业法律费惠渠法律费PROFESSIONAL & LEGAL CHARGES6122杂费SUNDRY62折旧费折售费Depreciation Expenses6201土地折旧费土地折售费Land Depreciation Expenses6202房屋及建筑折旧费房屋及建篥折售费Buildings and structures Depreciation Expenses6203机器设备折旧费械器段借折售费Machinery & equi

23、pment Depreciation Expenses6204水电设备折旧费水后如折白SPower equipment Depreciation Expenses6205交通设备折旧费交通段借折售费Transportation facilities Depreciation Expenses6206生财器具折旧费生财器具折售费Furniture and fixturesDepreciation Expenses6207工具设备折旧费工具段借折售费Tools & equipment Depreciation Expenses6208杂项设备折旧费Miscellaneous equipmentDe

24、preciation Expenses7营业外收入及支出管ft外收入及支出Non-operating income and expenses71营业外收入管ft外收入Non-operating income710营业外收入管ft外收入Non-operating income7101利息收入利息收入Interest income7102财产交易增益同筐交易增益Gain on disposal of assets7103租赁收入租I1收入Rent income7104佣金收入佣金收入Commission income7105商品盘盈商品篮盈Gains on physical inventory71

25、06兑换收入兑换收入Exchange gains7107退税收入退税收入Tax refunds income7108投资收入投资收入Gain on investments7109其他收入其他收入Other non-operating income72营业外支出管课i外支出Non-operating expenses720营业外支出管课i外支出Non-operating expenses7201利息支出利息支出Interest expenses7202财产交易损失同筐交易损失Loss on disposal of assets7203灾害损失炎害损失Loss on calamity7204存货跌

26、价损失存it跌揖失 ,)Loss on market decline ofinventory7205盘存损失黑存揖失Loss on physical inventory7206兑换损失兑换揖失Exchange losses7208投资损失投饵1失Loss on investments7209其他营业外支出及损 失其他管渠外支出及揖失Other non-operating expenses & losses8非常损益及会计原则 变更累积影响数非常揖益及曾言十原刖建 更累稹影簪数Extraordinary items and cumulative effect81非常损益非常揖益Extraordinary items8101非常损益非常揖益Extraordinary items8202会计原则变更累积影 响数曾言十原刖建更累稹影簪 数Cumulative effect of changes in accounting princip9所得税所得税Income taxes91所得税所得税Income taxes910所得税所得税Income taxes9101预计所得税58言十所得税Income taxes