香港会计科目中英文对照

1、Assets（资资产产）Administration expense（管理费用）salesincome （销售收入）cashandbankbalance（银行存款）Auditors remuneration （核数师酬金/审计费）purchase cost（采购成本）Amount duefromdirector （应收董事账款）Accountancy fee（会计费）service income （服务收入）Accounts Receivable （应收账款）Staffsalary&allowance （职工薪酬）service cost（服务成本）OtherReceivable （其

2、他应收款）Directors remuneration （董事工资）Commission income （佣金收入）Prepayments （预付账款）Business registration fee（商业登记费）Commission costInvestmentRentalexpenses （租赁费）Transportation fees（运输费）Property andEquipment （固定资产）Entertainment （业务招待费）Accumulated depreciation （累计折旧）Travelling expenses （差旅费）agency service inc

3、ome （代收代付用这个科目）Telephone &Internet （电话&网络费）long-term prepaid expenses （长期待摊费用）Secretarial service fee（秘书费）Printing& Stationeries （文具及印刷费）Liabilities（负负债债）Consulting （咨询费）Accual （应计费用/预提费用）Office supplies （办公用品）Office expense（办公用品）Accounts payable（应付账款）Postageandcourier （邮递费）Amount duetoa

4、director （应付董事账款）Electricity andwater（水电费）Customers deposit received （预收账款）Insurance （保险费）Taxespayable（应交税金）Property ManageFee（物业管理费）Provision fortaxation （预缴税金）Staffwelfare（职工福利费）Otherpayables （其他应付款）Advertising fee（广告费）Repair&Maintenance （维修费）Commission （佣金）股息：investment incomeCapital（所所有有者者权权

5、益益）Medical expenses （医药费用）Sharecapital （实收资本）定期存款：timedepositRetainedEarnings （未分配利润/留存收益）Financecost（财务费用）NetIncome（净利润）bankcharges （手续费）易办事：Sundry expensesbankinterest （利息支出）exchange loss（汇兑损失）Short-term loan短期贷款interest income （利息收入）Interest expense借款利息exchange gain（汇兑收益）Impairment lossonlisted i

6、nvestments （投资损失）Impairment gainonlisted investments （投资收益）Technology services fee(技术服务费)inventory 存货Legalservices (法律服务费)salary工资Consulting fee(咨询费）Investment income 投资收益vehicleexpense车辆费Service charge(服务费)Dividends payable应付股利Annual return 周年申报表费用Business development fee业务拓展费salesincome （销售收入）purc

7、hase cost（采购成本）Directors deposit 董事存款interest income 银行利息interesttax利息税Non-Op.Income退款：先付款，再退款：付款时：payment退款：return/refund （退款或者更正）先收款，再退款：收款时：received退款时：return/refundNon-Op.expense Long-term investment onstocks 长期投资Legalandprofessional fee专业费Property ManageFee物业管理费sundry income杂费inspection service

8、 incomeImpairment lossonlisted investment减值损失Listed investmentsdividend incomePartialpayment分期付款marketing expense销售费用logisticsITexpenses费用Vehicle expensessundry expensesrepairandmaintenance feesBeginning Balance期初余额Beginning Balancesalesincome 销售收益salesincome,USD:purchase cost进货成本purchase cost,USD:b

9、ankcharges 银行手续费bankcharges,USD:interest income 利息收益interest income,USD:本期Current PeriodChangedirectors c/a董事期初Beginning Balancebankinterest 银行利息directors c/a,USD:Payment ,CNY:salesincome,GBP:purchase cost,CNY:purchase cost,GBP:bankcharges,CNY:bankcharges,GBP:interest income,CNY:interest income,GBP:

10、salesincome,CNY:Current PeriodChangedirectors c/a,CNY:Beginning BalanceCurrent PeriodChangeBeginning Balancesalesincome,JPY:salesincome,AUD:purchase cost,JPY:purchase cost,AUD:bankcharges,JPY:bankcharges,AUD:interest income,JPY:interest income,AUD:Current PeriodChangebankinterest,USD: 银行利息Beginning

11、BalanceCurrent PeriodChangeBeginning Balance运输公司金额互转transportation income,USD:transfer fromHKDSAtoHKDCAtransportation fee,USD:transfer fromHKDCAtoHKDSAbankcharges,USD:interest income,USD:transfer fromUSDtoHKD,USD:transportation incometransfer fromHKDtoUSD,USD:transportation feetransfer fromEURtoHKD,

12、EUR:transportation income,AUD:transfer fromHKDtoEUR,EUR:transportation cost,AUD:transfer fromCNYtoHKD,CNY:transportation income,JPY:transfer fromHKDtoCNY,CNY:transportation fee,JPY:transfer fromEURtoUSD,USD:transportation income,EUR:transfer fromUSDtoEUR,USD:transportation fee,EUR:transfer fromCNYto

13、USD,USD:transportation income,CNY:transfer fromUSDtoCNY,CNY:transportation fee,CNY:transfer fromUSDtoCNY,USD:transfer fromUSDSAtoUSDCA,USD:transfer fromUSDCAtoUSDSA,USD:transfer fromGBPtoHKD,GBP:transfer fromHKDtoGBP,GBP:transfer fromGBPtoUSD,GBP:transfer fromUSDtoGBP,GBP:transfer fromUSDtoCAD,USD:t

14、ransfer fromUSDtoCAD,CAD:transfer fromUSDSAtoUSDTimedepositstransfer fromUSDtoJPYtransfer fromJPYtoUSDtransfer fromJPYtoHKD,JPY:各项费用transfer fromCMBtoHSBC,USD:不同银行之间的互转FiscalYearEndBalance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

15、: 佣金成本processing charges 加工费Commission income 佣金收入administrative fee管理费Costofsales销售成本design fee,USD:设计费sundry income,USD: 杂费other income 其他收入payfortaxexpenses 交得利税profit tax交利得税LOANPAYMENT,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salesreturn,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

16、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sampleexpense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

17、目使用“loan fromthird partyBeginning BalanceBeginning Balancesalesincome,EUR:salesincome,CAD:purchase cost,EUR:purchase cost,CAD:bankcharges,EUR:bankcharges,CAD:bankinterest,EUR:bankinterest,CAD:interest income,EUR:interest income,CAD:Current PeriodChangeCurrent PeriodChangeBeginning BalanceBeginning B

18、alancedirectors c/a,EUR:salesincome,HKD:salesincome,SGD:purchase cost,HKD:purchase cost,SGD:bankcharges,HKD:bankcharges,SGD:interest income,HKD:interest income,SGD:Current PeriodChangeCurrent PeriodChangeBeginning BalanceBeginning Balance服务公司收入/成本代收代付service income,GBP:temporary accountcostofservice,GBP:temporary account,USD:temporary account,GBP:service income fortemporary account,CNY:costofservice fortemporary account,EUR:service income,USD:costofservice,USD:service income,EUR:co