会计科目---HK.doc

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 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 debts-notes receivable1144应收帐款應收帳款Accounts receivable1441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 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 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 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 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 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 advance2255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 liabilities2601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 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 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 & MAINTENANCE6108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 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 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 inventory71