香港会计科目.docx

1、香港会计科目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BOC11

2、0221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 investm

3、ents1131有价证券有價證券Marketable securities1132备抵有价证券跌价缺失備抵有價證券跌價損失Allowance for market decline marketable securities1141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

4、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 receivable1148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

5、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 inventory12020商品存货(定期盘存)商品存貨(定期盤存)Merchandise inventory(Stock Clo

6、sing)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备抵存货跌价缺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

7、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其他流淌资产其他流動資產Other current assets1261进项税额進項稅額Input tax1262其他流淌资产其他流動資產Other current assets13长期

8、投资長期投資Long-term investments1301长期投资長期投資Investments in stocks1302备抵长期投资缺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 struct

9、ures1412累计折旧房屋及建筑累計折舊房屋及建築Accumulated depreciation-Buildings and structures142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 & equipment143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 depreciat

10、ion-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 facilitie145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

11、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 equipment149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 i

12、n progress and advance 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递延权益金遞延權利金Deferred royalties1521存出保证金存出保證金Guarantee deposits paid1531催收款项催收款項Acco

13、unts 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 loans2

14、103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应对商业本票應付商業本票Commercial papers payable2111应对商业本票折价應付商業本票折價Discount on commercial papers payable2141应对票据應付票據Notes payable2142其他应对票据其他應付票據Other notes payable2143应对帐款應付帳款Accounts payable21431应对帐款-港币應付帳款-港幣Accounts payable-HKD21432应对帐款-美

15、元應付帳款-美元Accounts payable-USD2146应对费用應付費用Accrued expenses2147应对股利應付股利Dividends payable2148应对税捐應付稅捐Other taxes payable2151销项税额銷項稅額Other notes payable2159其他应对款其他應付款Other payables2160应对所得税應付所得稅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Ot

16、her accounts collected in advance2255代收款代收款Collection for others2270其他流淌负债其他流動負債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长期应对款長期應付款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 liab

17、ilities2501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 liabilities2601存入保证票据存入保證票據Guarantee notes received2602应对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 i

18、n advance3201增资预备增資準備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 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Profi

19、t 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 co

20、sts510销货成本銷貨成本Cost of goods sold5101销货成本銷貨成本Cost of goods sold5401直截了当人工直截了当人工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Wate

21、r6102电费電費ELECTRICITY6103 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修理保养费維修保養費GENERAL REPAIR & MAINTENANCE6108交通费交通費TRAVELLING6109保险费保險費INSURANCE6110广告费廣告費ADVERTISING6111治理费治理費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

22、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 Expenses6203机器设备折旧费機器設備折舊費Machinery & equipment Depreciation Expense

23、s6204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 Expen

24、ses7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 g

25、ains7107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财产交易缺失財產交易損失Loss on disposal of assets7203灾难缺失災害損失Loss on calamity7204存货跌价缺失存貨跌價損失Loss on marke

26、t decline of inventory7205盘存缺失盤存損失Loss on physical inventory7206兑换缺失兌換損失Exchange losses7208投资缺失投資損失Loss on investments7209其他营业外支出及缺失其他營業外支出及損失Other non-operating expenses & losses8专门损益及会计原则变更累积阻碍数专门損益及會計原則變更累積影響數Extraordinary items and cumulative effect81专门损益专门損益Extraordinary items8101专门损益专门損益Extraordinary items8202会计原则变更累积阻碍数會計原則變更累積影響數Cumulative effect of changes in accounting princip9所得税所得稅Income taxes91所得税所得稅Income taxes910所得税所得稅Income taxes9101估量所得税預計所得稅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