香港会计科目大全(doc 17页)

1、香港会计科目大全（doc17页）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Cashonhand11011库存现金-港币庫存現金-港幣Cashonhand-HKD11012库存现金美兀庫存現金-美元Cashonhand-USD1102银彳丁存款銀彳丁存款Cashinbanks11021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-美兀匯豐銀行存款-美兀HSBC-USD11022中国银行存款中國銀行存款BO

2、C110221中国银行存款-港币中國銀行存款-港幣BOC-HKD110222中国银行存款-美兀中國銀行存款美兀BOC-USD1103定期存款定期存款Timedeposits11031汇丰银行定期存款-港币匯豐銀行定期存款-港幣TimedepositsofHSBC-HKD11032汇丰银行定期存款-美元匯豐銀行定期存款-美元TimedepositsofHSBC-USD1104零用金零用金Pettycash11041零用金-港币零用金-港幣Pettycash-HKD11042零用金美兀零用金美兀Pettycash-USD113短期投资短期投資Short-terminvestments1131有价证

3、券有價證券Marketablesecurities1132备抵有价证券跌价损失備抵有價證券跌價損失Allowanceformarketdeclinemarketablesecurities1141应收票据應收票據Notesreceivable11411应收票据-港币應收票據-港幣Notesreceivable-HKD11412应收票据-美元應收票據-美元Notesreceivable-USD1142贴现应收票据貼現應收票據Notesreceivablediscounted1143备抵坏帐-应收票据備抵壞帳-應收票據Allowanceforbaddebts-notesreceivable1144

4、应收帐款應收帳款Accountsreceivable11441应收帐款-港币應收帳款-港幣Accountsreceivable-HKD.r-i11442应收帐款-美元應收帳款-美元Accountsreceivable-USD1145备低坏帐-应收帐款備低壞帳-應收帳款Allowanceforbaddebts-accountsreceivable1148应收退税款應收退稅款Taxrefundsreceivable1149留抵税额留抵稅額Taxretained1150应收收益應收收益Accruedincome1159其他应收款其他應收款Otherreceivables11591其他应收款-港币其他

5、應收款-港幣Otherreceivables-HKD11592其他应收款-美元其他應收款-美元Otherreceivables-USD1160备抵坏帐一其他应收款備抵壞帳一其他應收款Allowanceforbaddebts-otherreceivable1201商品存货商品存貨Merchandiseinventory12011商品存货（永续盘存）商品存貨（永續盤存）Merchandiseinventory12012商品存货（定期盘存）商品存貨（定期盤存）Merchandiseinventory(StockClosing)1202制成品製成品Finishedgoods1203在制品在製品Good

6、sinprocess1204原料原料Rawmaterials1205物料物料Supplies1206在途材料在途材料Material&suppliesintransit1207回收料回收料Reproducedmaterials1208借出原料借出原料Lendmaterials1209瑕疵品瑕疵品Defectivework1215备抵存货跌价损失備抵存貨跌價損失Allowanceformarketdecline-inventory124预付款项預付款項Prepayments1241预付货款預付貨款Advancepaymentstosuppliers1242用品盘存用品盤存Officesu

7、ppliesonhand1243预付费用預付費用Prepaidexpenses1244预付税款預付稅款Prepaidtaxes1245其他预付款其他預付款Otherprepayments1250应收关系企业款應收關係企業款Accountsreceivable-relationship126其他流动资产其他流動資產Othercurrentassets1261进项税额進項稅額Inputtax1262其他流动资产其他流動資產Othercurrentassets13长期投资長期投資Long-terminvestments1301长期投资長期投資Investmentsinstocks1302备抵长期投资

8、损失備抵長期投資損失Allowanceforlossonlong-terminvestments14固定资产固定資產FixedassetsorPlantassets140土地土地Land1401土地土地Land1402累计折旧一土地累計折舊一土地Accumulateddepreciation-Land141房屋及建筑房屋及建築Buildingsandstructures1411房屋及建筑房屋及建築Buildingsandstructures1412累计折旧一房屋及建筑累計折舊一房屋及建築Accumulateddepreciation-Buildingsandstructures142机器设备機

9、器設備Machinery&equipment1421机器设备機器設備Machinery&equipment1422累计折旧一机器设备累計折舊一機器設備Accumulateddepreciation-Machinery&equipment143水电设备水電設備Powerequipment1431水电设备水電設備Powerequipment1432累计折旧一水电设备累計折舊一水電設備Accumulateddepreciation-Powerequipment144交通设备交通設備Transportationfacilities1441交通设备交通設備Transportati

10、onfacilities1442累计折旧一交通设备累計折舊一交通設備Accumulateddepreciations-Transportationfacilitie145生财器具生財器具Furnitureandfixtures1451生财器具生財器具Furnitureandfixtures1452累计折旧一生财器具累計折舊一生財器具Accumulateddepreciation-furnitureandfixtures146工具设备工具設備Tools&equipment1461工具设备工具設備Tools&equipment1462累计折旧一工具设备累計折舊一工具設備Accumu

11、lateddepreciation-Tools&equipment148杂项设备雜項設備Miscellaneousequipment1481杂项设备雜項設備Miscellaneousequipment1482累计折旧一杂项设备累計折舊一雜項設備Accumulateddepreciation-Miscellaneousequipment149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Construetionworkinprogressandadvancepayments1491未完工程未完工程Construetionworkinprogress1492预付工程及设备款預付工程及

12、設備款Advancepaymentsoneonstruetionandequipment15其他资产其他資產Otherassets151递延费用遞延費用Deferredcharges1511开办费開辦費Organizationcosts1512递延权利金遞延權利金Deferredroyalties1521存出保证金存出保證金Guaranteedepositspaid1531催收款项催收款項Aceountsreceivableoverdue1532备抵坏帐一催收款项備抵壞帳一催收款項Allowanceforbaddebts1541闲置资产閒置資產Idleassets1542累计折旧一闲置资产累計

13、折舊一閒置資產Accumulateddepreciation-idleassets1601应收保证票据應收保證票據Guaranteenotes1602存出保证票据存出保證票據Certifiednotes2负债負債Liabilities210短期借款短期借款Short-termloans2101银行透支銀行透支Bankoverdrafts2102银行借款銀行借款Bankloans2103购料贷款購料貸款Purchasesloans2109其他短期借款其他短期借款Othershort-termloans2110应付商业本票應付商業本票Commercialpaperspayable2111应付商业本

14、票折价應付商業本票折價Discountoncommercialpaperspayable2141应付票据應付票據Notespayable2142其他应付票据其他應付票據Othernotespayable2143应付帐款應付帳款Accountspayable21431应付帐款-港币應付帳款-港幣Accountspayable-HKD21432应付帐款-美元應付帳款-美元Accountspayable-USD2146应付费用應付費用Accruedexpenses2147应付股利應付股利Dividendspayable2148应付税捐應付稅捐Othertaxespayable2151销项税额銷項稅額

15、Othernotespayable2159其他应付款其他應付款Otherpayables2160应付所得税應付所得稅Incometaxespayable225预收款项預收款項Accountscollectedinadvance2251预收货款預收貨款Advancesfromcustomers2254其他预收款其他預收款0theraccountscollectedinadvance2255代收款代收款Collectionforothers2270其他流动负债其他流動負債Othercurrentliabilities24长期负债長期負債Long-termliabilities240长期债务長期債務

16、Long-termloanspayable2401长期借款長期借款Long-termloanspayable2402长期应付款長期應付款Long-termpayables2405其他长期负债其他長期負債Otherlong-termliabilities25其他负责其他負責Otherliabilities2501存入保证金存入保證金Guaranteedepositsreceived26信托代理及保证负债信託代理及保證負債Trustcollectionandguaranteeliabilities2601存入保证票据存入保證票據Guaranteenotesreceived2602应付保证票据應付保

17、證票據Commitmentsonguaranteenotes3股东权益股東權益Stockholders'equity31投入资本投入資本Paid-incapital3101股本股本Capitalstock3109预收股本預收股本Capitalreceivedinadvance3201增资准备增資準備Additionalcapitalsurplus3301资本公积資本公積Capitalsurplus34保留盈馀保留盈餘Retainedearnings340已指拨保留盈馀已指撥保留盈餘Appropriatedretainedearnings3401法定公积法定公積Legalsurplus3

18、41未指拨保留盈馀未指撥保留盈餘Unappropriatedretainedearnings3411保留盈馀（累积亏损）保留盈餘（累積虧損）RetainedearningsorAccumulatedloss3412本期损益本期損益Profitorloss-currentperiods4营业收入營業收入Operatingrevenues41营业收入營業收入Operatingrevenues410销货收入銷貨收入Salesrevenues4101销货收入銷貨收入Sales4102销货退回銷貨退回Salesreturns4104销货折让銷貨折讓Salesallowances420劳务收入勞務收入Se

19、rvicerevenues4201加工收入加工收入Revenueformreprocessing4209其他营业收入其他營業收入0theroperatingrevenues5营业成本營業成本Operatingcosts510销货成本銷貨成本Costofgoodssold5101销货成本銷貨成本Costofgoodssold5401直接人工直接人工Directlabor5500制造费用製造費用Manufacturingoverhead56劳务成本勞務成本Servicecosts560劳务成本勞務成本Servicecosts5601劳务成本勞務成本Servicecosts5901其他营业成本其他營

20、業成本Otheroperatingcosts6营业费用營業費用Operatingexpenses61营业费用營業費用Operatingexpenses6101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GENERALREPAIR&MAINTENANCE6108交通费交通費TRAVELLING6109保险费保險費INSURANCE6110广告费廣告費ADVERTISIN

21、G6111管理费管理費MANAGEMENTFEES6112邮费郵費POSTAGE6113出口运费出口運費CARRIAGEOUTWARDS6118入口运费入口運費CARRIAGEINWARDS6119核数费核數費AUDITFEES6120佣金支出佣金支出COMMISSION6121专业法律费專業法律費PROFESSIONAL&LEGALCHARGES6122杂费雜費SUNDRY62折旧费折舊費DepreciationExpenses6201土地折旧费土地折舊費LandDepreciationExpenses6202房屋及建筑折旧费房屋及建築折舊費Buildingsandstructure

22、sDepreciationExpenses6203机器设备折旧费機器設備折舊費Machinery&equipmentDepreciationExpenses6204水电设备折旧费水電設備折舊費PowerequipmentDepreciationExpenses6205交通设备折旧费交通設備折舊費TransportationfacilitiesDepreciationExpenses6206生财器具折旧费生財器具折舊費FurnitureandfixturesDepreciationExpenses6207工具设备折旧费工具設備折舊費Tools&equipmentDepreciat

23、ionExpenses6208杂项设备折旧费雜項設備折舊費MiscellaneousequipmentDepreciationExpenses7营业外收入及支出營業外收入及支出Non-operatingincomeandexpenses71营业外收入營業外收入Non-operatingincome710营业外收入營業外收入Non-operatingincome7101利息收入利息收入Interestincome7102财产交易增益財產交易增益Gainondisposalofassets7103租赁收入租賃收入Rentincome7104佣金收入佣金收入Commissionincome7105商

24、品盘盈商品盤盈Gainsonphysicalinventory7106兑换收入兌換收入Exchangegains7107退税收入退稅收入Taxrefundsincome7108投资收入投資收入Gainoninvestments7109其他收入其他收入0thernon-operatingincome72营业外支出營業外支出Non-operatingexpenses720营业外支出營業外支出Non-operatingexpenses7201利息支出利息支出Interestexpenses7202财产交易损失財產交易損失Lossondisposalofassets7203灾害损失災害損失Losson

25、calamity7204存货跌价损失存貨跌價損失Lossonmarketdeclineofinventory7205盘存损失盤存損失Lossonphysicalinventory7206兑换损失兌換損失Exchangelosses7208投资损失投資損失Lossoninvestments7209其他营业外支出及损失其他營業外支出及損失Othernon-operatingexpenses&losses8非常损益及会计原则变更累积影响数非常損益及會計原則變更累積影響數Extraordinaryitemsandcumulativeeffect81非常损益非常損益Extraordinaryit

26、ems8101非常损益非常損益Extraordinaryitems8202会计原则变更累积影响数會計原則變更累積影響數Cumulativeeffectofchangesinaccountingprincip(HH-oqsH虫聚躺丰工II20IoqsH絆躺辛工1201sq.TSodapuug201dOW-qsuo5UB-W3101輝-牝虫累-爭碓1101qs阳WEW101（兀菲）灘牙目惟¥甲口谶（劇簿）灘牙目憾夬寻口谟（劇製）灘牙目憾夬寻口谟M瞬目摊saxeq.auioou；1016saxuq.amoouj016saxuq.amoouj16saxuq.amooujWM610212汇丰银

27、行葡币匯豐銀行葡幣Hsbc-MOP1023中国银行存款中國銀行存款Boc10231中国银行港币中國銀行港幣Boc-HKD10232中国银行葡币中國銀行葡幣Boc-MOP1027定期存款定期存款Timedeposits10271汇丰银行定期存款-HKD匯丰銀行定期存款-HKDTimedepositsofhsbc-HKD10272汇丰银行定期存款-M0P匯丰銀行定期存款-MOPTimedepositsofhsbc-MOP110短期投资短期投資Short-terminvestments1101短期投资-股票短期投資-股票Short-terminvestments-Stocks1102短期投资-债券短

28、期投資-債券Short-terminvestments-bonds1103短期投资-投资基金短期投資-投資基金Short-terminvestments-InvestmentFund1104短期投资-其他短期投資-其他Short-terminvestments-Others119短期投资跌价准备短期投資跌價准備Allowanceformarketdeclinemarketablesecurities120应收票据應收票據Notesreceivable1201应收票据-HKD應收票據-HKDNotesreceivable-HKD1202应收票据-MOP應收票據-MOPNotesreceivabl

29、e-MOP121应收股利應收股利Dividendreceivable122应收帐款應收帳款Accountsreceivable1221应收帐款-HKD應收帳款-HKDAccountsreceivable-HKD1222应收帐款-MOP應收帳款-MOPAccountsreceivable-MOP1223应收帐款-USD應收帳款-USDAccountsreceivable-USD123股东或联号（借方）股東或聯號（借方）Shareholdersorassociatedcompany1231股东往来股東往來Shareholders1232联号往来聯號往來Associatedcompany124其他应

30、收款其他應收款Otherreceivables1241其他应收帐款-HKD其他應收帳款-HKDOtherreceivables-HKD1242其他应收帐款-MOP其他應收帳款-MOPOtherreceivables-MOP125其他借出贷款其他借出貸款Otherloans1251员工借款員工借款Staffloans12511员工借款-HKD員工借款-HKDStaffloans-HKD12512员工借款-MOP員工借款-MOPStaffloans-MOP1252其他借款其他借款Otherborrowings12521其他借款-HKD其他借款-HKDOtherborrowings-HKD12522

31、其他借款-MOP其他借款-MOPOtherborrowings-MOP1253银行短期贷款銀行短期貸款Short-termbankloans12531银行短期贷款-HKD銀行短期貸款-HKDShort-termbankloans-HKD12532银行短期贷款-MOP銀行短期貸款-MOPShort-termbankloans-MOP1254股东短期贷款股東短期貸款Shareholdersofshort-termloans12541股东短期贷款-HKD股東短期貸款-HKDShareholdersofshort-termloans-HKD12542股东短期贷款-MOP股東短期貸款-MOPShareh

32、oldersofshort-termloans-MOP129呆坏账准备呆壞賬准備Baddebtsprepared130商品商品Commodities1301货品存货（永续盘存）貨品存貨（永續盤存）Inventoriesofgoods(sustainableinventory)1302货品盘存（定期盘存）-MOP貨品盤存（定期盤存）-MOPGoodsinventory(regularinventory)-MOP1303货品盘存（定期盘存）-HKD貨品盤存（定期盤存）-HKDGoodsinventory(regularinventory)-HKD131制成品及半制成品制成品及半制成品Manufac

33、turesandsemi-manufactures132副产品，废料及剩余物料副產品,廢料及剩餘物料By-products,wasteandtheremainingmaterial133在制品在制品Goodsinprocess134原料，辅助及消耗物料原料，輔助及消耗物料Rawmaterials,auxiliarymaterialsandconsumption13401原料原料Rawmaterials13402辅助物料輔助物料Supplementarymaterials13403其他物料其他物料Othermatters13404消耗包装消耗包裝Consumptionofpackaging139

34、存货跌价准备存貨跌價准備Allowanceformarketdecline-inventory140递延及预付费用遞延及預付費用Prepaidexpenses150长期股权投资長期股權投資Long-terminvestmentsinstocks151长期债券投资長期債券投資Long-termbondinvestments159长期投资减值准备長期投資減值准備Allowanceforlossonlong-terminvestments160有形资产有形資產Fixedassetsorplantassets16001土地土地Land16002楼宇及其他建筑樓宇及其他建築Buildingsandstr

35、uetures16003机器及设备機器及設備Machinery&equipment16004运输设备運輸設備Transportationfaeilities16005工具及用具工具及用具Tools&equipment16006办公室设备辦公室設備Officeequipment16007各类家俱各類傢俱Furniture&fixture161在建工程在建工程Intheworks16101建筑工程建築工程Construction16102安装工程安裝工程Installationworks168有形资产折旧累积有形資產折舊累積Accumulateddepreciation16

36、801土地折旧累积土地折舊累積Accumulateddepreciation-Land16802楼宇及其他建筑折旧累积樓宇及其他建築折舊累積Accumulateddepreciation-Buildingsandstructures16803机器及设备折旧累积機器及設備折舊累積Accumulateddepreciation-Machinery&equipment16804运输设备折旧累积運輸設備折舊累積Accumulateddepreciations-Transportationfacilities16805工具及用具折旧累积工具及用具折舊累積Accumulateddepreciati

37、on-Tools&equipment16806办公室设备折旧累积辦公室設備折舊累積Accumulateddepreciation-OfficeEquipment16807各类家俱折旧累积各類傢俱折舊累積Accumulateddepreciation-FURNITURE&FIXTURE169累计资产减值累計資產減值Totalassetsimpairment16901土地减值土地減值Impairmentofland170无形资产無形資產Intangibleassets17001研究及开发研究及開發Researchanddevelopment17002专利权專利權Franchise1

38、7003其他权利其他權利Otherrights17004顶手费頂手費Changedfees17005经营权經營權Therighttooperate17006开办费及扩充费開辦費及擴充費Start-upandexpansioncosts17007电脑软件電腦軟件Computersoftware178无形资产摊销累积無形資產攤銷累積Accumulatedamortizationofintangibleassets17801研究及开发摊销累积研究及開發攤銷累積Amortizationofaccumulatedresearchanddevelopment17802专利权摊销累积專利權攤銷累積Accum

39、ulatedamortizationofthefranchise17803其他权利摊销累积其他權利攤銷累積Accumulatedamortizationofotherrights17804顶手费摊销累积頂手費攤銷累積Handaccumulatedamortizationcharges17805经营权摊销累积經營權攤銷累積Therighttooperateaccumulatedamortization17806开办费及扩充费摊销累积開辦費及擴充費攤銷累積Start-upcostsandexpansionofaccumulatedamortization17807电脑软件摊销累积電腦軟件攤銷累積A

40、ccumulatedamortizationofcomputersoftware179累计无形资产减值累計無形資產減值Totalimpairmentofintangibleassets180长期待摊费用長期待攤費用Long-termprepaidexpenses210短期借款短期借款Short-termborrowing2101银行借款銀行借款Bankborrowings2102其他金融机构借款其他金融機構借款Otherfinancialinstitutionsborrowing220应付票据應付票據Notespayable2201应付票据-M0P應付票據-MOPNotespayable-MO

41、P2202应付票据-HKD應付票據-HKDNotespayable-HKD221应付帐款應付帳款Tradecreditors2211应付帐款-MOP應付帳款-MOPCreditors-MOP2212应付帐款-HKD應付帳款-HKDCreditors-HKD2213应付帐款-USD應付帳款-USDCreditors-USD222所得税备用金所得稅備用金Incometaximprest223股东或联号（贷方）股東或聯號（貸方）Intercompanys2231股东往来股東往來Intercompanys223101A公司A公司Acompany223102B公司A公司Bcompany2232联号往来聯

42、號往來Intercompanys22321联号往来-MOP聯號往來-MOPOftheexchanges-MOP22322联号往来-HKD聯號往來-HKDOftheexchanges-HKD224其他应付款其他應付款Sundrycreditors22401应付工资應付工資Tomeetwage22402应付利润應付利潤Tomeetprofit225其他风险或准备其他風險或准備Otherrisksorprepared22501退休金准备退休金准備Pensionprepared22502客户保证金准备客戶保證金准備Customersmarginprepared22503预提租金預提租金Withhold

43、ingrent22504保险费保險費Premium230递延收益遞延收益Deferredincome240长期借款長期借款Longtermloan24001长期贷款-大西洋银行長期貸款-大西洋銀行Ltin-BNU-MOP24002长期贷款-大西洋银行長期貸款-大西洋銀行Ltin-BNU-MOP24003长期贷款-汇丰银行長期貸款-匯豐銀行Ltin-HSBC24004长期贷款-A長期貸款-ALtin-A250长期应付款長期應付款Accruedexp.-TAX310资本資本Sharecapital320补充给付補充給付Supplementarypayments330法定及其他公积法定及其他公積St

44、atutoryandothersurplus33001法定公积法定公積Statutoryreserve33002其他公积其他公積Othersurplus340损益滚存損益滾存Profit/lossappropriationa/c34001历年损益滚存歷年損益滾存Profit/lossappropriationa/c340021999年损益滚存1999年損益滾存1999=accumulatedprofitandloss350本年度损益本年度損益Profitandloss410生产成本生產成本Productioncosts510货物及产品销售貨物及產品銷售Goodsandproductsales5

45、101货品销售貨品銷售Goodssales5102产品销货產品銷貨Productsales520劳务提供勞務提供Contractincome5201佣金收益佣金收益Commissionincome530投资及其他财务收益投資及其他財務收益Investmentandotherfinancialincome53001利息收益利息收益Interestincome53002投资收益投資收益Investmentincome53003贷出款利息貸出款利息Ofthelendinginterest53004证券利息證券利息Securitiesinterest540其他营业收益其他營業收益0theroperat

46、ingincome5401次要收益次要收益Minorgains54011租金收入租金收入Rentalincome54012设备租金設備租金Rentalofequipment54013技术协助技術協助Technicalassistance5402其他收益其他收益Otherincome54021租金收益租金收益Rentincome54022其他收益其他收益Otherincome54023加工费收入加工費收入Processingchargesincome5403营业补贴營業補貼Businesssubsidies54031政府补贴政府補貼Governmentsubsidies54032其他补贴其他補貼

47、Othersubsidies550其他收益其他收益Otherrevenue5501合约补偿合約補償Contractcompensation610购货及耗用存货成本購貨及耗用存貨成本Purchases6101货品购货貨品購貨Purchases6109销货成本銷貨成本Costofsales620人事费用人事費用Staffcosts62001雇员薪酬僱員薪酬Salaries62002社会保障基金社會保障基金Socialsecuritycosts62003保险费保險費Testing62004福利费福利費Employees'trainingexpenses62005退休金退休金Employees

48、'meal62006公积金公積金Sanitary62007招聘费招聘費Healthinsurance62008培训费培訓費Severance62009医疗费醫療費Uniform62010其他人事费用其他人事費用Otherstaffcosts630其他经营费用其他經營費用Factoryoverhead6301第三者供应第三者供應Suppliersbythirdparties630101水费水費Water630102宿舍水费宿舍水費Water-DORM630103电费電費Electricity630104宿舍电费宿舍電費Electricity-DORM630105燃料费燃料費Fuel630106电话费電話費Telephone630107消耗物料消耗物料Consumablestores630108消耗工具消耗工具Consumabletools630109文具及印刷文具及印刷Statio