香港会计科目

《香港会计科目》由会员分享，可在线阅读，更多相关《香港会计科目（9页珍藏版）》请在装配图网上搜索。

1、香港会计科目Prepared on 24 November 2020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Assets110现金Cash1101库存现金库存现金Cash on hand11011库存现金-港币库存现金-港币Cash on han d-HKD11012库存现金美兀库存现金美兀Cash on han d-USD1102银行存款银行存款Cash in banks11021汇丰银彳丁存款汇丰银彳丁存款HSBC110211汇丰银行存款-港币汇丰银行存款-港币HSBC-HKD110212汇丰银行存款-美兀汇丰银行存款-美兀HSBC-USD1

2、1022中国银行存款中国银行存款BOC110221中国银行存款-港币中国银行存款-港币BOC-HKD110222中国银行存款美兀中国银行存款美兀BOC-USD1103定期存款定期存款Time deposits11031汇丰银行定期存款-港币汇丰银行定期存款-港币Time deposits of HSBC-HKD11032汇辜银行定期存款美兀汇丰银彳丁定期存款美兀Time deposits of HSBC-USD1104零用金零用金Petty cash11041寒用金港币竽用金-港币Petty cash-HKD11042冬用金美兀与用金美兀Petty cash-USD113短期投资短期投资Sho

3、rt-term in vestme nts1131有价证券有价证券Marketable securities1132备抵有价证券跌价损失备抵有价证券跌价损失Allowa nee for market decli ne marketable securities1141应收票据应收票据Noles receivable11411应收票据-港币应收票据港币Notes receivable-HKD11412应收票据美元应收票据美元Notes receivable-USD1142贴现应收票据贴现应收票据Notes receivable disco un ted1143备抵坏帐-应收票据备抵坏帐-应收票据

4、Allowa nee for bad debts-no tes receivable1144应收帐款应收帐款Acco unts receivable11441$收帐款港币应收帐款-港币Acco unts receivable-HKD11442应收帐款美元应收帐款美元lAccou nts receivable-USD1145备低坏帐慝收帐款备低坏帐应收帐款Allowa nee for bad debts-acco unis receivable1148应收退税款应收退税款Tax ref unds receivable1149留抵税额留抵税额Tax reta ined1150应收收益应收收益Acc

5、rued in come1159其他应收款其他应收款Other receivables11591其他应收款-港币其他应收款-港币Other receivables-HKD11592其他应收款-美元其他应收款-美元Other receivables-USD1160备抵坏帐-其他应收款备抵坏帐-其他应收款Allowa nee for bad debts-other receivable1201商品存货商品存货Merchandise inventory12011商品石货（永续盘石）商品存货（永续盘石）Mercha ndise inven tory12012商品存货（定期盘存）商品存货（定期盘存）Me

6、rchandise invent。ry(Stock Closing)1202制成品制成品Fini shed goods1203在制品在制品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 tra nsit1207回收料回收料Reproduced materials1208借出原料借出原料Lend materials1209暇疵品瑕疵品Defective work1215备抵存货跌价损失备抵存货跌价损失Allowa nee for market decli ne-i nv

7、e ntory124预付款项硕付款项Prepayme nts1241预付货款预付货款Adva nee payme nts to suppliers1242用品盘存用品盘存Office supplies on hand1243预付费用预付费用Prepaid expe nses1244预付税款预付 mPrepaid taxes1245其他预付款其他预付款Other prepayme nts1250应收关系企业款应收关系企业款Acco unts receivable-relati on ship126其他流动资产其他流动资产Other curre nt assets1261进项税额进项税额nput

8、tax1262其他流动资产其他流动资产Other curre nt assets13长期投资长期投资Lon g-term in vestme nts1301长期投资长期投资n vestme nts in stocks1302备抵长期投资损失备抵长期投资损失Allowa nee for loss on long term in vestme nts14固定资产固定资产Fixed assets or Pla nt assets140土地土地La nd1401 土地土地Land1402累计折旧-土地累计折旧-土地Accumulated depreciati on-La nd141房屋及建筑房屋及建筑

9、Build ings and structures1411房屋及建筑房屋及建筑Buildi ngs and structures1412累计折旧-房屋及建筑累计折旧-房屋及建筑Accumulated depreciati on-Build ings and structures142机器设备翊设备Mach in ery & equipme nt1421机器设备机器设备Mach in ery & equipme nt1422累计折旧-机器设备累计折旧-机器设备Accumulated depreciati on-Mach in ery & equipme nt143水电设备水电设备Power eq

10、uipme nt1431水电设备水电设备Power equipme nt1432累计折旧-水电设备累计折旧-水电设备Accumulated depreciati on-Power equipme nt144交通设备交通设备Tran sportati on facilities1441交通设备交通设备Tran sportati on facilities1442累计折旧-交通设备累计折旧交通设备Accumulated depreciati on s-Tra nsportati on facilitie145生财器具生财器具Fur niture and fixtures1451生财器具生财器具Fu

11、rniture and fixtures1452累计折也-生财器具累计扌斤旧生财器具Accumulated depreciati on fumiture and fixtures146工具设备工具设备Tools & equipme nt1461工具设备工具设备Tools & equipme nt1462累计折旧-工具设备累计折旧-工具设备Accumulated depreciati on-Tools & equipme nt148杂项设备杂项设备Miscella neous equipme nt1481杂项设备杂项设备Miscella neous equipme nt1482累计折旧-杂项设备

12、累计折旧-杂项设备Accumulated depreciati on-Miscella n eous equipme nt149未完工程及预付工程及设备款未完工程及预付工程及设备款Con structi on work in progress and adva nee payme nt1491乗完工程来完工程Con structi on work in progress1492预付工程及设备款预付工程及设备款Adva nee payme nts on con structi on and equipme nt15其他资产其他资产Other assets151递延费用递延费用Deferred c

13、harges1511开办费开办费Orga ni zati on costs1512递延权利金递延权利金Deferred royalties1521存出保证金存出保证金Guara ntee deposits paid1531催收款项催收款项Acco unts receivable overdue1532备抵坏帐-催收款项备抵坏帐-催收款项Allowa nee for bad debts1541闲普资产闲普资产Idle assets1542累计命旧-闲置资产累计折旧-闲置资产Accumulated depreciati on-idle assets1601应收保证票据应收保证票据Guara nte

14、e no tes1602存出保证票据存出保证票据Certified no tes2负债负债Liabilities210短期借款短期借款Short-term loa ns2101银行透支银行透支Bank overdrafts2102银行借款银行借款Bank loa ns2103购料贷款购料贷款Purchases loa ns2109其他短期借款其他短期借款Other short-term loa ns2110应付商业本票应付商业本票Commercial papers payable2111应付商业本票折价应付商业本票折价Disco unt on commercial papers payable

15、2141应付票据应付票据Notes payable2142其他E付票据其他应付票据Other no tes payable2143应付帐款应付帐款Acco unts payable21431应付帐款-港币应付帐款港币Acco unts payable-HKD21432应付帐款美兀应付帐款美元Acco unts payable-USD2146应付费用应付费用Accrued expe nses2147应付股利应付股利Divide nds payable2148应付税捐应付税捐Other taxes payable2151销项税额销项税额Other no tes payable2159其他应付款其他

16、应付款Other payables2160应付应付所得税n come taxes payable225菽收款项预收款项Acco unts collected in adva nee2251预收货款预收货款Adva nces from customers2254其他预收款其他预收款Other acco unts collected in adva nee2255代收款代收款Collection for others2270其他流动负债衣他流动负债Other current liabilities24长期负债长期负债Lon g-term liabilities240长期债务长期债务Long-ter

17、m loans payable2401长期借款长期借款Lon g-term loa ns payable2402长期应付款长期应付款Lon g-term payables2405其他长期负债其他长期负债Other lon g-term liabilities2501存入保证金存入保证金Guara ntee deposits received26信托代理及保证负债信托代理及保证负债Trust collection and guarantee liabilities2601存入保证票据存入保证票据Guara ntee no tes received2602应付保证票据应付保证票据Commitme

18、nts on guara ntee no tes3股东权益股东权益Stockholders* equity31投入资本菽入资本Paid-i n capital3101股本股本Capital stock3109预收股本预收股本Capital received in adva nee3201增资准备增资准备Additi onal capital surplus3301资本公积资本公积Capital surplus34保留盈馀保留盈余Retai ned ear nings340已指拨保留盈馀m指拨保留盈余Appropriated reta ined ear nings3401法定公积法定公积Lega

19、l surplus341未指拨保留盈馀未指拨保留盈余Un appropriated retai ned ear nings3411保留盈馀（累积亏损）保留盈余（累积亏损）Reta ined ear nings or Accumulated loss3412本期损益本期损益Profit or loss-curre nt periods4営业收入営业收入Operat ing reve nues41営业收入営业收入Operat ing reve nues410销货收入销货收入Sales reve nues4101销货收入销货收入Sales4102销货退回销货退回Sales retur ns4104销

20、货折让销货折让Sales allowa nces420劳务收入劳务收入Service reve nues4201加工收入加工收入Reve nue form reprocess ing4209其他営业收入其他営业收入Other operati ng reve nues5営业成本営业成本Operati ng costs510销货成本销货成本Cost of goods sold5101销货成本销货成本Cost of goods sold5401直接人工直接人工Direct labor5500制造费用制造费用Manu facturi ng overhead56劳务成本劳务成本Service costs

21、560劳务成本劳务成本Service costs其他负责其他负责Other liabilities255601劳务成本劳务成本Service costs5901其他営业成本其他営业成本61016102610361046105610661076108610961106111611261136118611961206121612262620162026203620462056206*207620871営业费用営业费用水费电费电话费文具及印刷租金娱乐交际费维修保养费交通费保险费广告费管理费邮费出口运费入口运费核数费佣金支出专业法律费杂费折旧费土地折旧费房厘及建筑折旧费机器设备折旧费水电设备折旧费交通

22、设备折旧费生财器具折旧费工具设备折旧费杂项设备折旧费営业外收入及支出営业外收入营业费用営业费用水费电费电话费支具及印刷但金娱乐交际费维修保养费交通费保险费广告费管理费邮费出口运费入口运费核数费佣金支出专业法律费杂费折旧费土地折旧费房屋及建筑折旧费机器设备折旧费水电设备折1日费交通设备折旧费生财器具折旧费工具设备折旧费杂项设备折旧费営业外收入及支出営业外收入Other operati ng costsOperat ing expe nsesOperat ing expe nsesWaterELECTRICITYTELEPHONESTATIONERYRENTENTERTAINMENT & GIFT

23、GENERAL REPAIR & MAINTENANCETRAVELLINGNSURANCEADVERTISINGMANAGEMENT FEESPOSTAGECARRIAGE OUTWARDSCARRIAGE INWARDSAUDIT FEESCOMMISSIONPROFESSIONAL & LEGAL CHARGESSUNDRYDepreciation ExpensesLand Depreciati on Expe nsesBuild ings and structures Depreciati on Expe nsesMachi nery & equipme nt Depreciati o

24、n Expe nsesPower equipme nt Depreciati on Expe nsesTra nsportati on facilities Depreciati on Expe nsesFurniture and fixtures Depreciation ExpensesTools & equipme nt Depreciati on Expe nsesMiscella neous equipme nt Depreciati on Expe nsesNon-operati ng in come and expe nsesNon operati ng in come7101利

25、息收入利息收入n terest i ncome7102财产交易增益财产父易增益Gain on disposal of assets7103租赁收入龜赁收入Ren t i ncome7104佣金收入佣金收入Commissi on in come7105商品盘盈商品盘盈:1Gains on physical inven tory7106兑换收入兑换收入Excha nge gains7107退税收入退税收入Tax ref unds in come7108投资收入投资收入Gai n on in vestme nts7109其他收入其他收入Other n on operati ng in come72営

26、业外支出営业外支出Non-operati ng expe nses720営业外支出営业外支出Non-operati ng expe nses7201利息支出利息支出n terest expe n ses7202财产父易损失财产父易损失Loss on disposal of assets7203灾害损失灾害损失Loss on calamity7204存货跌价损失存货跌价损失Loss on market decli ne of i nven tory7205盘存损失盘存损失Loss on physical inven tory7206兑换损失兑换损失Excha nge losses7208投资损失

27、投资损失Loss on in vestments7209其他営业外支出及损失其他営业外支出及损失Other non-operati ng expe nses & losses8非常损益及会计原则变更累积影响数非常损益及会计原则变更累积影响数Extraordinary items and cumulative effect81非常损益非常损益Extraordi nary items8101非常损益非常损益Extraordi nary items8202会计原则变更累积影响数会计原则变更累积影响数Cumulative effect of cha nges in acco unting pri ncip9所得税n come taxes91阿得税n come taxes910所得税n come taxes9101预计预计所得税1 n come taxes営业外收入营业外收入Non-operat ing in come710