香港会计科目介绍(doc17页).docx

香港会计科目科目编码香港会计科目名称( 简体 )1资产110现金1101库存现金11011库存现金 - 港币11012库存现金 - 美元1102银行存款11021汇丰银行存款110211汇丰银行存款 - 港币110212汇丰银行存款 - 美元11022中国银行存款110221中国银行存款 - 港币110222中国银行存款 - 美元1103定期存款11031汇丰银行定期存款 -港币11032汇丰银行定期存款 -美元1104零用金11041零用金 - 港币11042零用金 - 美元113短期投资1131有价证券1132备抵有价证券跌价损失1141应收票据11411应收票据 - 港币11412应收票据 - 美元1142贴现应收票据1143备抵坏帐 - 应收票据1144应收帐款11441应收帐款 - 港币11442应收帐款 - 美元香港会计科目名称 ( 繁体 )資產現金庫存現金庫存現金 - 港幣庫存現金 - 美元銀行存款匯豐銀行存款匯豐銀行存款 - 港幣匯豐銀行存款 - 美元中國銀行存款中國銀行存款 - 港幣中國銀行存款 - 美元定期存款匯豐銀行定期存款 - 港幣匯豐銀行定期存款 - 美元零用金零用金 - 港幣零用金 - 美元短期投資有價證券備抵有價證券跌價損失應收票據應收票據 - 港幣應收票據 - 美元貼現應收票據備抵壞帳 - 應收票據應收帳款應收帳款 - 港幣應收帳款 - 美元香港会计科目名称 ( 英文 )AssetsCashCash on handCash on hand-HKDCash on hand-USDCash in banksHSBCHSBC-HKDHSBC-USDBOCBOC-HKDBOC-USDTime depositsTime deposits of HSBC-HKDTime deposits of HSBC-USDPetty cashPetty cash-HKDPetty cash-USD Short-term investments Marketable securities Allowance for market decline marketable securities Notes receivableNotes receivable-HKD Notes receivable-USD Notes receivable discounted Allowance for bad debts-notes receivableAccounts receivable Accounts receivable-HKD Accounts receivable-USD1145备低坏帐 - 应收帐款備低壞帳 - 應收帳款Allowance for baddebts-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－其他应收備抵壞帳－其他應收款Allowance for bad debts-other款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(StockClosing)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 & suppliesin 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 marketdecline-inventory124预付款项預付款項Prepayments1241预付货款預付貨款Advance payments tosuppliers1242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Accountsreceivable-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 onlong-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Accumulateddepreciation-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 structures累计折旧－房屋及建Accumulated1412累計折舊－房屋及建築depreciation-Buildings and筑structures142机器设备機器設備Machinery & equipment1421机器设备機器設備Machinery & equipmentAccumulated1422累计折旧－机器设备累計折舊－機器設備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Accumulateddepreciation-Power equipment144交通设备交通設備Transportation facilities1441交通设备交通設備Transportation facilitiesAccumulated1442累计折旧－交通设备累計折舊－交通設備depreciations-Transportationfacilitie145生财器具生財器具Furniture and fixtures1451生财器具生財器具Furniture and fixturesAccumulated1452累计折旧－生财器具累計折舊－生財器具depreciation-furniture andfixtures146工具设备工具設備Tools & equipment1461工具设备工具設備Tools & equipmentAccumulated1462累计折旧－工具设备累計折舊－工具設備depreciation-Tools &equipment148杂项设备雜項設備Miscellaneous equipment1481杂项设备雜項設備Miscellaneous equipmentAccumulated1482累计折旧－杂项设备累計折舊－雜項設備depreciation-Miscellaneousequipment149未完工程及预付工程未完工程及預付工程及Construction work inprogress及设备款設備款and advance payments1491未完工程未完工程Construction work inprogress1492预付工程及设备款預付工程及設備款Advance payments onconstruction and equipment15其他资产其他資產Other assets151递延费用遞延費用Defer。