2023年香港会计科目大全

香港会计科目

香港会计科目名称香港会计科目名称（繁

科目编码香港会计科目名称（英文）

（简体）体）

1资产Assets

110现金现金Cash

1101库存现金存现金Cashonhand

11011库存现金-港币廛存现金-港第Cashonhand-HKD

11012库存现金-美元廛存现金-美元Cashonhand-USD

1102银行存款金艮行存款Cashinbanks

11021汇丰银行存款IS瞿金艮行存款HSBC

110211汇丰银行存款-港币隆瞿金艮行存款-港第HSBC-HKD

110212汇丰银行存款-美元隆粤金艮行存款-美元HSBC-USD

11022中国银行存款中H金艮行存款BOC

110221中国银行存款-港币中H金艮行存款-港酹BOC-HKD

110222中国银行存款-美元中H金艮行存款-美元BOC-USD

1103定期存款定期存款Timedeposits

汇丰银行定期存款-隆粤金艮行定期存款-港

11031TimedepositsofHSBC-HKD

港币

汇丰银行定期存款-呼矍艮行定期存款-美

11032TimedepositsofHSBC-USD

美元元

1104零用金零用金Pettycash

11041零用金-港币零用金-港第Pettycash-HKD

11042零用金-美元零用金-美元Pettycash-USD

113短期投资短期投资Short-terminvestments

1131有价证券有慎瞪券Marketablesecurities

备抵有价证券跌价损Allowanceformarketdecline

1132借抵有瞪券跌^损失

失marketablesecurities

1141应收票据愿收票掳Notesreceivable

11411应收票据-港币愿收票撼-港第Notesreceivable-HKD

11412应收票据-美元愿收票撼-美元Notesreceivable-USD

1142贴现应收票据贴现鹰收票掳Notesreceivablediscounted

Allowanceforbaddebts-notes

1143备抵坏帐-应收票据倩抵壤幔-鹰收票撼

receivable

1144应收帐款愿收”展款Accountsreceivable

11441应收帐款-港币愿收幔款-港酹Accountsreceivable-HKD

11442应收帐款-美元愿收幔款-美元Accountsreceivable-USD

Allowanceforbad

1145备低坏帐-应收帐款借低壤巾良-鹰收巾良款

debts-accountsreceivable

1148应收退税款愿收退税款Taxrefundsreceivable

1149留抵税额留抵税额Taxretained

1150应收收益愿收收益Accruedincome

1159其他应收款其他愿收款Otherreceivables

11591其他应收款-港币其他愿收款-港第Otherreceivables-HKD

11592其他应收款-美元其他鹰收款-美元Otherreceivables-USD

备抵坏帐一其他应收Allowanceforbaddebts-other

1160借抵璨幔一其他鹰收款

款receivable

1201商品存货商品存货Merchandiseinventory

12011商品存货（永续盘存）商品存货（永^^存）Merchandiseinventory

Merchandiseinventory(Stock

12012商品存货（定期盘存）商品存货（定期然存）

Closing)

1202制成品裂成品Finishedgoods

1203在制品在裂品Goodsinprocess

1204原料原料Rawmaterials

1205物料物料Supplies

1206在途材料在途材料Material&suppliesintransit

1207回收料回收料Reproducedmaterials

1208借出原料借出原料Lendmaterials

1209瑕疵品瑕疵品Defectivework

Allowanceformarket

1215备抵存货跌价损失借抵存货跌^损失

decline-inventory

124预付款项JR付款项Prepayments

1241预付货款于期寸货款Advancepaymentstosuppliers

1242用品盘存用品然存Officesuppliesonhand

1243预付费用付费用Prepaidexpenses

1244预付税款付税款Prepaidtaxes

1245其他预付款其他颈付款Otherprepayments

Accounts

1250应收关系企业款鹰收fi彳系企棠款

receivable-relationship

126其他流动资产其他流勤资羟Othercurrentassets

1261进项税额mmInputtax

1262其他流动资产其他流勤资Othercurrentassets

13长期投资晨期投资Long-terminvestments

1301长期投资晨期投资Investmentsinstocks

Allowanceforlosson

1302备抵长期投资损失借抵晨期投资损失

long-terminvestments

14固定资产固定资羟FixedassetsorPlantassets

140土地土地Land

1401土地土地Land

Accumulated

1402累计折旧一土地累言十折营一土地

depreciation-Land

141房屋及建筑房屋及建篥Buildingsandstructures

1411房屋及建筑房屋及建篥Buildingsandstructures

Accumulated

累计折旧一房屋及建

1412累言十折营一房屋及建篥depreciation-BuiIdingsand

巩

structures

142机器设备Machinery&equipment

1421机器设备檄器^^Machinery&equipment

Accumulated

1422累计折旧一机器设备累言十折U一檄器depreciation-Machinery&

equipment

143水电设备水Powerequipment

1431水电设备水Powerequipment

Accumulated

1432累计折旧一水电设备累言十折营一水甯言殳借

depreciation-Powerequipment

144交通设备交通Transportationfacilities

1441交通设备交通Transportationfacilities

Accumulated

1442累计折旧一交通设备累言十折营一交通^^depreciations-Transportation

facilitie

145生财器具生财器具Furnitureandfixtures

1451生财器具生财器具Furnitureandfixtures

Accumulated

1452累计折旧一生财器具累言十折蕾一生时器具depreciation-furnitureand

fixtures

146工具设备工具/tTools&equipment

1461工具设备工具言殳借Tools&equipment

Accumulated

1462累计折旧一工具设备累言十折n一工具^^depreciation-Tools&

equipment

148杂项设备Miscellaneousequipment

1481杂项设备Miscellaneousequipment

Accumulated

1482累计折旧一杂项设备累言十折U—奈隹^depreciation-Miscellaneous

equipment

未完工程及预付工程未完工程及予翻寸工程及Constructionworkinprogress

149

及设备款andadvancepayments

1491未完工程未完工程Constructionworkinprogress

Advancepaymentson

1492预付工程及设备款付工程及言殳借款

constructionandequipment

15其他资产其他资Otherassets

151递延费用遮延费用Deferredcharges

1511开办费Organizationcosts

1512递延权利金遮延^利金Deferredroyalties

1521存出保证金存出保金Guaranteedepositspaid

1531催收款项催收款项Accountsreceivableoverdue

1532备抵坏帐一催收款项借抵十裹幔一催收款项Allowanceforbaddebts

1541闲置资产Idleassets

Accumulated

1542累计折旧一闲置资产累言十折蕾一置资羟

Hfldepreciation-idleassets

1601应收保证票据鹰收保票撼Guaranteenotes

1602存出保证票据存出保瞪票撼Certifiednotes

2负债aftLiabilities

210短期借款短期借款Short-termloans

2101银行透支金艮行透支Bankoverdrafts

2102银行借款金艮行借款Bankloans

2103购料贷款瞒料贷款Purchasesloans

2109其他短期借款其他短期借款Othershort-termloans

2110应付商业本票鹰付商棠本票Commercialpaperspayable

Discountoncommercialpapers

2111应付商业本票折价鹰付商蕖本票折僵

payable

2141应付票据愿付票力或Notespayable

2142其他应付票据其他鹰付票撮Othernotespayable

2143应付帐款愿付。辰款Accountspayable

21431应付帐款-港币愿付0展款-港第Accountspayable-HKD

21432应付帐款-美元愿付11展款-美元Accountspayable-USD

2146应付费用愿付费用Accruedexpenses

2147应付股利鹰付股利Dividendspayable

2148应付税捐愿付税捐Othertaxespayable

2151销项税额金肖项税额Othernotespayable

2159其他应付款其他鹰付款Otherpayables

2160应付所得税鹰付所得税Incometaxespayable

225预收款项子划攵款项Accountscollectedinadvance

2251预收货款收货款Advancesfromcustomers

Otheraccountscollectedin

2254其他预收款其他收款

51advance

2255代收款代收款Collectionforothers

2270其他流动负债其他流勤负僮Othercurrentliabilities

24长期负债房期负僮Long-termliabilities

240长期债务房期僮不务Long-termloanspayable

2401长期借款房期借款Long-termloanspayable

2402长期应付款晨期愿付款Long-termpayables

2405其他长期负债其他房期负债Otherlong-termliabilities

25其他负责其他负责Otherliabilities

2501存入保证金存入保金Guaranteedepositsreceived

Trustcollectionand

26信托代理及保证负债信代理及保负债

reguaranteeliabilities

2601存入保证票据存入保瞪票掳Guaranteenotesreceived

Commitmentsonguarantee

2602应付保证票据鹰付保瞪票撮

notes

3股东权益股束槿益Stockholders，equity

31投入资本投入资本Paid-incapital

3101股本股本Capitalstock

3109预收股本51收股本Capitalreceivedinadvance

3201增资准备增资举借Additionalcapitalsurplus

3301资本公积资本公稹Capitalsurplus

34保留盈馀保留盈绘Retainedearnings

Appropriatedretained

340已指拨保留盈馀已指接保留盈绘

earnings

3401法定公积法定公稹Legalsurplus

Unappropriatedretained

341未指拨保留盈馀未指接保留盈绘

earnings

Retainedearningsor

3411保留盈馀（累积亏损）保留盈绘（累稹虐亏损）

Accumulatedloss

Profitorloss-current

3412本期损益本期损益

periods

4营业收入管棠收入Operatingrevenues

41营业收入管棠收入Operatingrevenues

410销货收入金肖货收入Salesrevenues

4101销货收入金肖货收入Sales

4102销货退回金肖货退回Salesreturns

4104销货折让金肖货折^Salesallowances

420劳务收入劳矜收入Servicerevenues

4201加工收入加工收入Revenueformreprocessing

4209其他营业收入其他管K收入Otheroperatingrevenues

5营业成本管蕖成本Operatingcosts

510销货成本金肖货成本Costofgoodssold

5101销货成本金肖货成本Costofgoodssold

5401直接人工直接人工Directlabor

5500制造费用裂造费用Manufacturingoverhead

56劳务成本劳矜成本Servicecosts

560劳务成本劳矜成本Servicecosts

5601劳务成本劳矜成本Servicecosts

5901其他营业成本其他管渠成本Otheroperatingcosts

6营业费用管渠费用Operatingexpenses

61营业费用管渠费用Operatingexpenses

6101水费水费Water

6102电费ELECTRICITY

6103电话费mswTELEPHONE

6104文具及印刷文具及印刷STATIONERY

6105租金租金RENT

6106娱乐交际费娱槃交除费ENTERTAINMENT&GIFT

6107维修保养费雉修保餐费GENERALREPAIR&MAINTENANCE

6108交通费交通费TRAVELLING

6109保险费保^^INSURANCE

6110广告费廉告费ADVERTISING

6111管理费管理费MANAGEMENTFEES

6112邮费POSTAGE

6113出口运费出口il费CARRIAGEOUTWARDS

6118入口运费入口建费CARRIAGEINWARDS

6119核数费核数费AUDITFEES

6120佣金支出佣金支出COMMISSION

6121专业法律费惠棠法律费PROFESSIONAL&LEGALCHARGES

6122杂费SUNDRY

62折旧费折蕾费DepreciationExpenses

6201土地折旧费土地折H费LandDepreciationExpenses

Buildingsandstructures

6202房屋及建筑折旧费房屋及建篥折营费

DepreciationExpenses

Machinery&equipment

6203机器设备折旧费檄器折营费

DepreciationExpenses

PowerequipmentDepreciation

6204水电设备折旧费水雷折营费

asifExpenses

Transportationfacilities

6205交通设备折旧费交通^^折蕾费

DepreciationExpenses

Furnitureandfixtures

6206生财器具折旧费生财器具折营费

DepreciationExpenses

Tools&equipment

6207工具设备折旧费工具^^折营费

DepreciationExpenses

Miscellaneousequipment

6208杂项设备折旧费

DepreciationExpenses

Non-operatingincomeand

7营业外收入及支出管蕖外收入及支出

expenses

71营业外收入管棠外收入Non-operatingincome

710营业外收入管棠外收入Non-operatingincome

7101利息收入利息收入Interestincome

7102财产交易增益财羟交易增益Gainondisposalofassets

7103租赁收入租赁收入Rentincome

7104佣金收入佣金收入Commissionincome

7105商品盘盈商品然盈Gainsonphysicalinventory

7106兑换收入兑换收入Exchangegains

7107退税收入退税收入Taxrefundsincome

7108投资收入投资收入Gainoninvestments

7109其他收入其他收入Othernon-operatingincome

72营业外支出管渠外支出Non-operatingexpenses

720营业外支出管渠外支出Non-operatingexpenses

7201利息支出利息支出Interestexpenses

7202财产交易损失财羟交易损失Lossondisposalofassets

7203灾害损失炎害损失Lossoncalamity

7204存货跌价损失存货跌僵损失Lossonmarketdeclineof

inventory

7205盘存损失然存损失Lossonphysicalinventory

7206兑换损失兑换损失Exchangelosses

7208投资损失投资损失Lossoninvestments

其他营业外支出及损Othernon-operatingexpenses

7209其他管渠外支出及损失

失&losses

非常损益及会计原则非常损益及畲言十原即建Extraordinaryitemsand

8

变更累积影响数更累稹影智数cumulativeeffect

81非常损益非常损益Extraordinaryitems

8101非常损益非常损益Extraordinaryitems

会计原则变更累积影畲言十原刖燮更累稽影辔Cumulativeeffectofchanges

8202

响数数inaccountingprincip

9所得税所得税Incometaxes

91所得税所得税Incometaxes

910所得税所得税Incometaxes

9101预计所得税言十所得税Incometaxes

科目编澳门会计科目名称（简澳门会计科目名称（繁

澳门会计科目名称（英文）

码体）体）

101现金现金Cash

1011现金-港币现金-港整Cash-HKD

1012现金-葡币现金-葡酹Cash-MOP

102银行存款金艮行存款Bankdeposits

1021汇丰银行存款H粤金艮行存款Hsbc

10211汇丰银行港币隆粤金艮行港潞Hsbc-HKD

10212汇丰银行葡币隆瞿金艮行葡酹Hsbc-MOP

1023中国银行存款中阈金艮行存款Boc

10231中国银行港币中阈金艮行港酹Boc-HKD

10232中国银行葡币中阈金艮行葡第Boc-MOP

1027定期存款定期存款Timedeposits

10271汇丰银行定期存款-HKD隆丰金艮行定期存款-HKDTimedepositsofhsbc-HKD

10272汇丰银行定期存款-MOPEE丰金艮行定期存款-MOPTimedepositsofhsbc-MOP

110短期投资短期投资Short-terminvestments

Short-terminvestments-

1101短期投资-股票短期投资-股票

Stocks

Short-terminvestments一

1102短期投资-债券短期投资-债券

bonds

Short-terminvestments一

1103短期投资-投资基金短期投资-投资基金

InvestmentFund

Short-term

1104短期投资-其他短期投资-其他

investments-Others

Allowanceformarketdecline

119短期投资跌价准备短期投资跌^准借

marketablesecurities

120应收票据鹰收票摞Notesreceivable

1201应收票据-HKD鹰收票掳-HKDNotesreceivable-HKD

1202应收票据-MOP鹰收票掳-MOPNotesreceivable-MOP

121应收股利鹰收股利Dividendreceivable

122应收帐款鹰收根款Accountsreceivable

1221应收帐款-HKD收幔款-HKDAccountsreceivable-HKD

1222应收帐款-MOP愿收。展款-MOPAccountsreceivable-MOP

1223应收帐款-USD愿收。展款-USDAccountsreceivable-USD

Shareholdersorassociated

123股东或联号（借方）股束或耳箫虢（借方）

company

1231股东往来股柬往来Shareholders

1232联号往来瑙筋虎往来Associatedcompany

124其他应收款其他愿收款Otherreceivables

1241其他应收帐款-HKD其他鹰收巾良款-HKDOtherreceivables-HKD

1242其他应收帐款-MOP其他鹰收巾良款-MOPOtherreceivables-MOP

125其他借出贷款其他借出贷款Otherloans

1251员工借款员工借款Staffloans

12511员工借款-HKD员工借款-HKDStaffloans-HKD

12512员工借款-MOP具工借款-MOPStaffloans-MOP

1252其他借款其他借款Otherborrowings

12521其他借款-HKD其他借款-HKDOtherborrowings-HKD

12522其他借款-MOP其他借款-MOPOtherborrowings-MOP

1253银行短期贷款金艮行短期贷款Short-termbankloans

12531银行短期贷款-HKD金艮行短期贷款-HKDShort-termbankloans-HKD

12532银行短期贷款-MOP金艮行短期贷款-MOPShort-termbankloans-MOP

Shareholdersofshort-term

1254股东短期贷款股束短期贷款

loans

Shareholdersofshort-term

12541股东短期贷款-HKD股束短期贷款-HKD

loans-HKD

Shareholdersofshort-term

12542股东短期贷款-MOP股束短期贷款-MOP

loans-MOP

129呆坏账准备呆壤时准借Baddebtsprepared

130商品商品Commodities

Inventoriesofgoods

1301货品存货（永续盘存）货品存货（永^然存）

(sustainableinventory)

货品盘存（定期盘货品然存（定期篮Goodsinventory(regular

1302

存）-MOP存）-MOPinventory)一MOP

货品盘存（定期盘货品篮存（定期篮Goodsinventory(regular

1303

存）-HKD存）-HKDinventory)-HKD

Manufacturesand

131制成品及半制成品制成品及半制成品

semi-manufactures

副产品,废料及剩余物副品，屡料及剩绘物By-products,wasteandthe

132

料料remainingmaterial

133在制品在制品Goodsinprocess

Rawmaterials,auxiliary

134原料，辅助及消耗物料原料,助及消耗物料

materialsandconsumption

13401原料原料Rawmaterials

13402辅助物料年书助物料Supplementarymate