香港会计科目大全.doc

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HSBC汇丰银行存款-港币匯豐銀行存款-港幣HSBC-HKD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BOC中国银行存款-港币中國銀行存款-港幣BOC-HKD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 receivable11441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。