香港会计科目

1、香港会计科目科目编码香港会计科目名名称(简体)香港会计科目名名称(繁体)香港会计科目名名称(英文)1资产資產Assets110现金現金Cash1101库存现金庫存現金Cash onn handd11011库存现金-港币币庫存現金-港幣幣Cash onn handd-HKD11012库存现金-美元元庫存現金-美元元Cash onn handd-USD1102银行存款銀行存款Cash inn bankks11021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-HKKD110212汇丰银行存款-美元匯豐銀行存款-美元HSBC-USSD11022中国银行存款

2、中國銀行存款BOC110221中国银行存款-港币中國銀行存款-港幣BOC-HKDD110222中国银行存款-美元中國銀行存款-美元BOC-USDD1103定期存款定期存款Time deepositts11031汇丰银行定期存存款-港币匯豐銀行定期存存款-港幣Time deepositts of HSBC-HKD11032汇丰银行定期存存款-美元匯豐銀行定期存存款-美元Time deepositts of HSBC-USD1104零用金零用金Petty ccash11041零用金-港币零用金-港幣Petty ccash-HHKD11042零用金-美元零用金-美元Petty ccash-UUSD1

3、13短期投资短期投資Short-tterm iinvesttmentss1131有价证券有價證券Marketaable ssecuriities1132备抵有价证券跌跌价损失備抵有價證券跌跌價損失Allowannce foor marrket ddeclinne marrketabble seecuritties1141应收票据應收票據Notes rreceivvable11411应收票据-港币币應收票據-港幣幣Notes rreceivvable-HKD11412应收票据-美元元應收票據-美元元Notes rreceivvable-USD1142贴现应收票据貼現應收票據Notes rrece

4、ivvable discoountedd1143备抵坏帐-应收收票据備抵壞帳-應收收票據Allowannce foor badd debtts-nottes reeceivaable1144应收帐款應收帳款Accountts recceivabble11441应收帐款-港币币應收帳款-港幣幣Accountts recceivabble-HKKD11442应收帐款-美元元應收帳款-美元元Accountts recceivabble-USSD1145备低坏帐-应收收帐款備低壞帳-應收收帳款Allowannce foor badd debtts-acccountss receeivablle1148

5、应收退税款應收退稅款Tax reffunds receiivablee1149留抵税额留抵稅額Tax rettainedd1150应收收益應收收益Accruedd incoome1159其他应收款其他應收款Other rreceivvabless11591其他应收款-港港币其他應收款-港港幣Other rreceivvabless-HKD11592其他应收款-美美元其他應收款-美美元Other rreceivvabless-USD1160备抵坏帐其他他应收款備抵壞帳其他他應收款Allowannce foor badd debtts-othher reeceivaable1201商品存货商品存貨

6、Merchanndise invenntory12011商品存货(永续续盘存)商品存貨(永續續盤存)Merchanndise invenntory12012商品存货(定期期盘存)商品存貨(定期期盤存)Merchanndise invenntory(Stockk Clossing)1202制成品製成品Finisheed gooods1203在制品在製品Goods iin proocess1204原料原料Raw matterialls1205物料物料Suppliees1206在途材料在途材料Materiaal & ssuppliies inn trannsit1207回收料回收料Reproduuc

7、ed mmateriials1208借出原料借出原料Lend maateriaals1209瑕疵品瑕疵品Defectiive woork1215备抵存货跌价损损失備抵存貨跌價損損失Allowannce foor marrket ddeclinne-invventorry124预付款项預付款項Prepaymments1241预付货款預付貨款Advancee paymments to suupplieers1242用品盘存用品盤存Office suppllies oon hannd1243预付费用預付費用Prepaidd expeenses1244预付税款預付稅款Prepaidd taxees12

8、45其他预付款其他預付款Other pprepayymentss1250应收关系企业款款應收關係企業款款Accountts recceivabble-reelatioonshipp126其他流动资产其他流動資產Other ccurrennt asssets1261进项税额進項稅額Input ttax1262其他流动资产其他流動資產Other ccurrennt asssets13长期投资長期投資Long-teerm innvestmments1301长期投资長期投資Investmments in sttocks1302备抵长期投资损损失備抵長期投資損損失Allowannce foor loss

9、s on long-term invesstmentts14固定资产固定資產Fixed aassetss or PPlant assetts140土地土地Land1401土地土地Land1402累计折旧土地地累計折舊土地地Accumullated depreeciatiion-Laand141房屋及建筑房屋及建築Buildinngs annd strructurres1411房屋及建筑房屋及建築Buildinngs annd strructurres1412累计折旧房屋屋及建筑累計折舊房屋屋及建築Accumullated depreeciatiion-Buuildinngs annd strr

10、ucturres142机器设备機器設備Machineery & equippment1421机器设备機器設備Machineery & equippment1422累计折旧机器器设备累計折舊機器器設備Accumullated depreeciatiion-Maachineery & equippment143水电设备水電設備Power eequipmment1431水电设备水電設備Power eequipmment1432累计折旧水电电设备累計折舊水電電設備Accumullated depreeciatiion-Poower eequipmment144交通设备交通設備Transpoortati

11、ion faacilitties1441交通设备交通設備Transpoortatiion faacilitties1442累计折旧交通通设备累計折舊交通通設備Accumullated depreeciatiions-TTranspportattion ffaciliitie145生财器具生財器具Furnituure annd fixxturess1451生财器具生財器具Furnituure annd fixxturess1452累计折旧生财财器具累計折舊生財財器具Accumullated depreeciatiion-fuurnituure annd fixxturess146工具设备工具設備

12、Tools & equiipmentt1461工具设备工具設備Tools & equiipmentt1462累计折旧工具具设备累計折舊工具具設備Accumullated depreeciatiion-Toools & equiipmentt148杂项设备雜項設備Miscelllaneouus equuipmennt1481杂项设备雜項設備Miscelllaneouus equuipmennt1482累计折旧杂项项设备累計折舊雜項項設備Accumullated depreeciatiion-Miiscelllaneouus equuipmennt149未完工程及预付付工程及设备备款未完工程及預付

13、付工程及設備備款Construuctionn workk in pprogreess annd advvance paymeents1491未完工程未完工程Construuctionn workk in pprogreess1492预付工程及设备备款預付工程及設備備款Advancee paymments on coonstruuctionn and equippment15其他资产其他資產Other aassetss151递延费用遞延費用Deferreed chaarges1511开办费開辦費Organizzationn costts1512递延权利金遞延權利金Deferreed royyal

14、tiees1521存出保证金存出保證金Guaranttee deepositts paiid1531催收款项催收款項Accountts recceivabble ovverduee1532备抵坏帐催收收款项備抵壞帳催收收款項Allowannce foor badd debtts1541闲置资产閒置資產Idle asssets1542累计折旧闲置置资产累計折舊閒置置資產Accumullated depreeciatiion-iddle asssets1601应收保证票据應收保證票據Guaranttee nootes1602存出保证票据存出保證票據Certifiied nootes2负债負債Lia

15、biliities210短期借款短期借款Short-tterm lloans2101银行透支銀行透支Bank ovverdraafts2102银行借款銀行借款Bank looans2103购料贷款購料貸款Purchasses looans2109其他短期借款其他短期借款Other sshort-term loanss2110应付商业本票應付商業本票Commerccial ppaperss payaable2111应付商业本票折折价應付商業本票折折價Discounnt on commeerciall papeers paayablee2141应付票据應付票據Notes ppayablle2142

16、其他应付票据其他應付票據Other nnotes payabble2143应付帐款應付帳款Accountts payyable21431应付帐款-港币币應付帳款-港幣幣Accountts payyable-HKD21432应付帐款-美元元應付帳款-美元元Accountts payyable-USD2146应付费用應付費用Accruedd expeenses2147应付股利應付股利Dividennds paayablee2148应付税捐應付稅捐Other ttaxes payabble2151销项税额銷項稅額Other nnotes payabble2159其他应付款其他應付款Other ppa

17、yablles2160应付所得税應付所得稅Income taxess payaable225预收款项預收款項Accountts colllecteed in advannce2251预收货款預收貨款Advancees froom cusstomerrs2254其他预收款其他預收款Other aaccounnts coollectted inn advaance2255代收款代收款Collecttion ffor otthers2270其他流动负债其他流動負債Other ccurrennt liaabilitties24长期负债長期負債Long-teerm liiabiliities240长期债

18、务長期債務Long-teerm looans ppayablle2401长期借款長期借款Long-teerm looans ppayablle2402长期应付款長期應付款Long-teerm paayablees2405其他长期负债其他長期負債Other llong-tterm lliabillitiess25其他负责其他負責Other lliabillitiess2501存入保证金存入保證金Guaranttee deepositts recceivedd26信托代理及保证证负债信託代理及保證證負債Trust ccollecction and gguaranntee lliabillities

19、s2601存入保证票据存入保證票據Guaranttee nootes rreceivved2602应付保证票据應付保證票據Commitmments on guuaranttee nootes3股东权益股東權益Stockhoolderss equuity31投入资本投入資本Paid-inn capiital3101股本股本Capitall stocck3109预收股本預收股本Capitall receeived in addvancee3201增资准备增資準備Additioonal ccapitaal surrplus3301资本公积資本公積Capitall surpplus34保留盈馀保留盈餘

20、Retaineed earrningss340已指拨保留盈馀馀已指撥保留盈餘餘Approprriatedd retaained earniings3401法定公积法定公積Legal ssurpluus341未指拨保留盈馀馀未指撥保留盈餘餘Unapproopriatted reetaineed earrningss3411保留盈馀（累积积亏损）保留盈餘（累積積虧損）Retaineed earrningss or AAccumuulatedd losss3412本期损益本期損益Profit or looss-cuurrentt periiods4营业收入營業收入Operatiing reevenu

21、ees41营业收入營業收入Operatiing reevenuees410销货收入銷貨收入Sales rrevenuues4101销货收入銷貨收入Sales4102销货退回銷貨退回Sales rreturnns4104销货折让銷貨折讓Sales aallowaances420劳务收入勞務收入Servicee reveenues4201加工收入加工收入Revenuee formm reprrocesssing4209其他营业收入其他營業收入Other ooperatting rrevenuues5营业成本營業成本Operatiing coosts510销货成本銷貨成本Cost off goodd

22、s solld5101销货成本銷貨成本Cost off goodds solld5401直接人工直接人工Direct laborr5500制造费用製造費用Manufaccturinng oveerheadd56劳务成本勞務成本Servicee costts560劳务成本勞務成本Servicee costts5601劳务成本勞務成本Servicee costts5901其他营业成本其他營業成本Other ooperatting ccosts6营业费用營業費用Operatiing exxpensees61营业费用營業費用Operatiing exxpensees6101水费水費Water6102电

23、费電費ELECTRIICITY6103电话费電話費TELEPHOONE6104文具及印刷文具及印刷STATIONNERY6105租金租金RENT6106娱乐交际费娛樂交際費ENTERTAAINMENNT & GGIFT6107维修保养费維修保養費GENERALL REPAAIR & MAINTTENANCCE6108交通费交通費TRAVELLLING6109保险费保險費INSURANNCE6110广告费廣告費ADVERTIISING6111管理费管理費MANAGEMMENT FFEES6112邮费郵費POSTAGEE6113出口运费出口運費CARRIAGGE OUTTWARDSS6118入口运

24、费入口運費CARRIAGGE INWWARDS6119核数费核數費AUDIT FFEES6120佣金支出佣金支出COMMISSSION6121专业法律费專業法律費PROFESSSIONALL & LEEGAL CCHARGEES6122杂费雜費SUNDRY62折旧费折舊費Depreciiationn Expeenses6201土地折旧费土地折舊費Land Deepreciiationn Expeenses6202房屋及建筑折旧旧费房屋及建築折舊舊費Buildinngs annd strructurres Deepreciiationn Expeenses6203机器设备折旧费费機器設備折舊費費

25、Machineery & equippment Depreeciatiion Exxpensees6204水电设备折旧费费水電設備折舊費費Power eequipmment DDeprecciatioon Exppensess6205交通设备折旧费费交通設備折舊費費Transpoortatiion faacilitties DDeprecciatioon Exppensess6206生财器具折旧费费生財器具折舊費費Furnituure annd fixxturess Deprreciattion EExpensses6207工具设备折旧费费工具設備折舊費費Tools & equiipmentt

26、 Deprreciattion EExpensses6208杂项设备折旧费费雜項設備折舊費費Miscelllaneouus equuipmennt Deppreciaation Expennses7营业外收入及支支出營業外收入及支支出Non-opeeratinng inccome aand exxpensees71营业外收入營業外收入Non-opeeratinng inccome710营业外收入營業外收入Non-opeeratinng inccome7101利息收入利息收入Interesst inccome7102财产交易增益財產交易增益Gain onn dispposal of assset

27、s7103租赁收入租賃收入Rent inncome7104佣金收入佣金收入Commisssion iincomee7105商品盘盈商品盤盈Gains oon phyysicall inveentoryy7106兑换收入兌換收入Exchangge gaiins7107退税收入退稅收入Tax reffunds incomme7108投资收入投資收入Gain onn inveestmennts7109其他收入其他收入Other nnon-opperatiing inncome72营业外支出營業外支出Non-opeeratinng exppensess720营业外支出營業外支出Non-opeerati

28、nng exppensess7201利息支出利息支出Interesst exppensess7202财产交易损失財產交易損失Loss onn dispposal of asssets7203灾害损失災害損失Loss onn calaamity7204存货跌价损失存貨跌價損失Loss onn markket deeclinee of iinventtory7205盘存损失盤存損失Loss onn physsical invenntory7206兑换损失兌換損失Exchangge lossses7208投资损失投資損失Loss onn inveestmennts7209其他营业外支出出及损失其他營

29、業外支出出及損失Other nnon-opperatiing exxpensees & llossess8非常损益及会计计原则变更累累积影响数非常損益及會計計原則變更累累積影響數Extraorrdinarry iteems annd cummulatiive efffect81非常损益非常損益Extraorrdinarry iteems8101非常损益非常損益Extraorrdinarry iteems8202会计原则变更累累积影响数會計原則變更累累積影響數Cumulattive eeffectt of cchangees in accouuntingg prinncip9所得税所得稅Inco

30、me taxess91所得税所得稅Income taxess910所得税所得稅Income taxess9101预计所得税預計所得稅Income taxess科目编码澳门会计科目名名称(简体)澳门会计科目名名称(繁体)澳门会计科目名名称(英文)101现金現金Cash1011现金-港币現金-港幣Cash-HKKD1012现金-葡币現金-葡幣Cash-MOOP102银行存款銀行存款Bank deepositts1021汇丰银行存款匯豐銀行存款Hsbc10211汇丰银行港币匯豐銀行港幣Hsbc-HKKD10212汇丰银行葡币匯豐銀行葡幣Hsbc-MOOP1023中国银行存款中國銀行存款Boc1023

31、1中国银行港币中國銀行港幣Boc-HKDD10232中国银行葡币中國銀行葡幣Boc-MOPP1027定期存款定期存款Time deepositts10271汇丰银行定期存存款-HKDD匯丰銀行定期存存款-HKDDTime deepositts of hsbc-HKD10272汇丰银行定期存存款-MOPP匯丰銀行定期存存款-MOPPTime deepositts of hsbc-MOP110短期投资短期投資Short-tterm iinvesttmentss1101短期投资-股票票短期投資-股票票Short-tterm iinvesttmentss - Sttocks1102短期投资-债券券短期

32、投資-債券券Short-tterm iinvesttmentss - boonds1103短期投资-投资资基金短期投資-投資資基金Short-tterm iinvesttmentss - Innvestmment FFund1104短期投资-其他他短期投資-其他他Short-tterm iinvesttmentss-Otheers119短期投资跌价准准备短期投資跌價准准備Allowannce foor marrket ddeclinne marrketabble seecuritties120应收票据應收票據Notes rreceivvable1201应收票据-HKKD應收票據-HKKDNot

33、es rreceivvable-HKD1202应收票据-MOOP應收票據-MOOPNotes rreceivvable-MOP121应收股利應收股利Dividennd recceivabble122应收帐款應收帳款Accountts recceivabble1221应收帐款-HKKD應收帳款-HKKDAccountts recceivabble-HKKD1222应收帐款-MOOP應收帳款-MOOPAccountts recceivabble-MOOP1223应收帐款-USSD應收帳款-USSDAccountts recceivabble-USSD123股东或联号(借借方)股東或聯號(借借方)S

34、harehoolderss or aassociiated compaany1231股东往来股東往來Sharehoolderss1232联号往来聯號往來Associaated ccompanny124其他应收款其他應收款Other rreceivvabless1241其他应收帐款-HKD其他應收帳款-HKDOther rreceivvabless-HKD1242其他应收帐款-MOP其他應收帳款-MOPOther rreceivvabless-MOP125其他借出贷款其他借出貸款Other lloans1251员工借款員工借款Staff lloans12511员工借款-HKKD員工借款-HKKD

35、Staff lloans-HKD12512员工借款-MOOP員工借款-MOOPStaff lloans-MOP1252其他借款其他借款Other bborrowwings12521其他借款-HKKD其他借款-HKKDOther bborrowwings-HKD12522其他借款-MOOP其他借款-MOOPOther bborrowwings-MOP1253银行短期贷款銀行短期貸款Short-tterm bbank lloans12531银行短期贷款-HKD銀行短期貸款-HKDShort-tterm bbank lloans-HKD12532银行短期贷款-MOP銀行短期貸款-MOPShort-t

36、term bbank lloans-MOP1254股东短期贷款股東短期貸款Sharehoolderss of sshort-term loanss12541股东短期贷款-HKD股東短期貸款-HKDSharehoolderss of sshort-term loanss-HKD12542股东短期贷款-MOP股東短期貸款-MOPSharehoolderss of sshort-term loanss-MOP129呆坏账准备呆壞賬准備Bad debbts prrepareed130商品商品Commodiities1301货品存货(永续续盘存)貨品存貨(永續續盤存)Inventoories of go

37、oods (sustaainablle invventorry)1302货品盘存(定期期盘存)-MMOP貨品盤存(定期期盤存)-MMOPGoods iinventtory (regullar innventoory) - MOP1303货品盘存(定期期盘存)-HHKD貨品盤存(定期期盤存)-HHKDGoods iinventtory (regullar innventoory) - HKD131制成品及半制成成品制成品及半制成成品Manufaccturess and semi-manuffacturres132副产品,废料及及剩余物料副產品,廢料及及剩餘物料By-prodducts, wast

38、te andd the remaiining materrial133在制品在制品Goods iin proocess134原料,辅助及消消耗物料原料,輔助及消消耗物料Raw matterialls, auuxiliaary maateriaals annd connsumpttion13401原料原料Raw matterialls13402辅助物料輔助物料Supplemmentarry matterialls13403其他物料其他物料Other mmatterrs13404消耗包装消耗包裝Consumpption of paackagiing139存货跌价准备存貨跌價准備Allowannce

39、 foor marrket ddeclinne-invventorry140递延及预付费用用遞延及預付費用用Prepaidd expeenses150长期股权投资長期股權投資Long-teerm innvestmments in sttocks151长期债券投资長期債券投資Long-teerm boond innvestmments159长期投资减值准准备長期投資減值准准備Allowannce foor losss on long-term invesstmentts160有形资产有形資產Fixed aassetss or pplant assetts16001土地土地Land16002楼宇及

40、其他建筑筑樓宇及其他建築築Buildinngs annd strructurres16003机器及设备機器及設備Machineery & equippment16004运输设备運輸設備Transpoortatiion faacilitties16005工具及用具工具及用具Tools & equiipmentt16006办公室设备辦公室設備Office equippment16007各类家俱各類傢俱Furnituure & fixtuure161在建工程在建工程In the workss16101建筑工程建築工程Construuctionn16102安装工程安裝工程Installlationn

41、workks168有形资产折旧累累积有形資產折舊累累積Accumullated depreeciatiion16801土地折旧累积土地折舊累積Accumullated depreeciatiion-Laand16802楼宇及其他建筑筑折旧累积樓宇及其他建築築折舊累積Accumullated depreeciatiion-Buuildinngs annd strructurres16803机器及设备折旧旧累积機器及設備折舊舊累積Accumullated depreeciatiion-Maachineery & equippment16804运输设备折旧累累积運輸設備折舊累累積Accumullat

42、ed depreeciatiions-TTranspportattion ffaciliities16805工具及用具折旧旧累积工具及用具折舊舊累積Accumullated depreeciatiion-Toools & equiipmentt16806办公室设备折旧旧累积辦公室設備折舊舊累積Accumullated depreeciatiion-Offfice Equippment16807各类家俱折旧累累积各類傢俱折舊累累積Accumullated depreeciatiion-FUURNITUURE & FIXTUURE169累计资产减值累計資產減值Total aassetss impa

43、airmennt16901土地减值土地減值Impairmment oof lannd170无形资产無形資產Intangiible aassetss17001研究及开发研究及開發Researcch andd deveelopmeent17002专利权專利權Franchiise17003其他权利其他權利Other rrightss17004顶手费頂手費Changedd feess17005经营权經營權The rigght too operrate17006开办费及扩充费费開辦費及擴充費費Start-uup andd expaansionn costts17007电脑软件電腦軟件Computeer

44、sofftwaree178无形资产摊销累累积無形資產攤銷累累積Accumullated amorttizatiion off intaangiblle asssets17801研究及开发摊销销累积研究及開發攤銷銷累積Amortizzationn of aaccumuulatedd reseearch and ddeveloopmentt17802专利权摊销累积积專利權攤銷累積積Accumullated amorttizatiion off the francchise17803其他权利摊销累累积其他權利攤銷累累積Accumullated amorttizatiion off otheer ri

45、gghts17804顶手费摊销累积积頂手費攤銷累積積Hand acccumullated amorttizatiion chhargess17805经营权摊销累积积經營權攤銷累積積The rigght too operrate aaccumuulatedd amorrtizattion17806开办费及扩充费费摊销累积開辦費及擴充費費攤銷累積Start-uup cossts annd exppansioon of accummulateed amoortizaation17807电脑软件摊销累累积電腦軟件攤銷累累積Accumullated amorttizatiion off comppute

46、r softwware179累计无形资产减减值累計無形資產減減值Total iimpairrment of inntangiible aassetss180长期待摊费用長期待攤費用Long-teerm prrepaidd expeenses210短期借款短期借款Short-tterm bborrowwing2101银行借款銀行借款Bank boorrowiings2102其他金融机构借借款其他金融機構借借款Other ffinanccial iinstittutionns borrrowinng220应付票据應付票據Notes ppayablle2201应付票据-MOOP應付票據-MOOPNo

47、tes ppayablle - MMOP2202应付票据-HKKD應付票據-HKKDNotes ppayablle - HHKD221应付帐款應付帳款Trade ccredittors2211应付帐款-MOOP應付帳款-MOOPCreditoors-MOOP2212应付帐款-HKKD應付帳款-HKKDCreditoors-HKKD2213应付帐款-USSD應付帳款-USSDCreditoors-USSD222所得税备用金所得稅備用金Income tax iimpresst223股东或联号(贷贷方)股東或聯號(貸貸方)Inter ccompannys2231股东往来股東往來Inter ccomp

48、annys223101A公司A公司A compaany223102B公司A公司B compaany2232联号往来聯號往來Inter ccompannys22321联号往来-MOOP聯號往來-MOOPOf the exchaanges - MOPP22322联号往来-HKKD聯號往來-HKKDOf the exchaanges - HKDD224其他应付款其他應付款Sundry crediitors22401应付工资應付工資To meett wagee22402应付利润應付利潤To meett proffit225其他风险或准备备其他風險或准備備Other rrisks or prrepare

49、ed22501退休金准备退休金准備Pensionn preppared22502客户保证金准备备客戶保證金准備備Customeers maargin prepaared22503预提租金預提租金Withhollding rent22504保险费保險費Premiumm230递延收益遞延收益Deferreed inccome240长期借款長期借款Long teerm looan24001长期贷款-大西西洋银行長期貸款-大西西洋銀行Ltin-BNNU-MOPP24002长期贷款-大西西洋银行長期貸款-大西西洋銀行Ltin-BNNU-MOPP24003长期贷款-汇丰丰银行長期貸款-匯豐豐銀行Ltin-

50、HSSBC24004长期贷款-A長期貸款-ALtin-A250长期应付款長期應付款Accruedd exp.-TAX310资本資本Share ccapitaal320补充给付補充給付Supplemmentarry payymentss330法定及其他公积积法定及其他公積積Statutoory annd othher suurpluss33001法定公积法定公積Statutoory reeservee33002其他公积其他公積Other ssurpluus340损益滚存損益滾存Profit/loss approopriattion aa/c34001历年损益滚存歷年損益滾存Profit/ los

51、ss apprropriaation a/c340021999年损益益滚存1999年損益益滾存1999=acccumullated profiit andd losss350本年度损益本年度損益Profit and lloss410生产成本生產成本Producttion ccosts510货物及产品销售售貨物及產品銷售售Goods aand prroductt salees5101货品销售貨品銷售Goods ssales5102产品销货產品銷貨Productt salees520劳务提供勞務提供Contracct inccome5201佣金收益佣金收益Commisssion iincomee5

52、30投资及其他财务务收益投資及其他財務務收益Investmment aand otther ffinanccial iincomee53001利息收益利息收益Interesst inccome53002投资收益投資收益Investmment iincomee53003贷出款利息貸出款利息Of the lendiing innteresst53004证券利息證券利息Securitties iintereest540其他营业收益其他營業收益Other ooperatting iincomee5401次要收益次要收益Minor ggains54011租金收入租金收入Rental incomme540

53、12设备租金設備租金Rental of eqquipmeent54013技术协助技術協助Techniccal asssistaance5402其他收益其他收益Other iincomee54021租金收益租金收益Rent inncome54022其他收益其他收益Other iincomee54023加工费收入加工費收入Processsing cchargees inccome5403营业补贴營業補貼Businesss subbsidiees54031政府补贴政府補貼Governmment ssubsiddies54032其他补贴其他補貼Other ssubsiddies550其他收益其他收益O

54、ther rrevenuue5501合约补偿合約補償Contracct commpensaation610购货及耗用存货货成本購貨及耗用存貨貨成本Purchasses6101货品购货貨品購貨Purchasses6109销货成本銷貨成本Cost off salees620人事费用人事費用Staff ccosts62001雇员薪酬僱員薪酬Salariees62002社会保障基金社會保障基金Social securrity ccosts62003保险费保險費Testingg62004福利费福利費Employeees ttrainiing exxpensees62005退休金退休金Employeees

55、 mmeal62006公积金公積金Sanitarry62007招聘费招聘費Health insurrance62008培训费培訓費Severannce62009医疗费醫療費Uniformm62010其他人事费用其他人事費用Other sstaff costss630其他经营费用其他經營費用Factoryy overrhead6301第三者供应第三者供應Supplieers byy thirrd parrties630101水费水費Water630102宿舍水费宿舍水費Water-DDORM630103电费電費Electriicity630104宿舍电费宿舍電費Electriicity-DORM

56、630105燃料费燃料費Fuel630106电话费電話費Telephoone630107消耗物料消耗物料Consumaable sstoress630108消耗工具消耗工具Consumaable ttools630109文具及印刷文具及印刷Stationnery630111修模物料修模物料Mould mmateriial630112修模人工修模人工Mould llabourr6302第三者劳务1第三者勞務1Servicees by thirdd parttners(1)630201租金租金Rent630202娱乐交际费娛樂交際費Entertaainmennt & ggift630203维修保养费維修保養費Generall repaair & mainttenancce630204交通费交通費Travellling630205保险费保險費Insurannce630206广告费廣告費Advertiising630207管理费管理費Managemment ffees630208邮费郵費Postagee630209汽车费用汽車費用Car exppensess6303第三者劳务2第三者勞務2Ser