香港财会科目大全.doc

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1、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-美元庫存現金-美元Cashonhand-USD1102银行存款銀行存款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-美元匯豐銀行存款-美元HSBC-USD11022中国银行存款中國銀行存款BOC110221

2、中国银行存款-港币中國銀行存款-港幣BOC-HKD110222中国银行存款-美元中國銀行存款-美元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-美元零用金-美元Pettycash-USD113短期投资短期投資Short-terminvestments1

3、131有价证券有價證券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-not

4、esreceivable1144应收帐款應收帳款Accountsreceivable11441应收帐款-港币應收帳款-港幣Accountsreceivable-HKD11442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Otherrece

5、ivables11591其他应收款-港币其他應收款-港幣Otherreceivables-HKD11592其他应收款-美元其他應收款-美元Otherreceivables-USD1160备抵坏帐－其他应收款備抵壞帳－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

6、成品製成品Finishedgoods1203在制品在製品Goodsinprocess1204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Advancep

7、aymentstosuppliers1242用品盘存用品盤存Officesuppliesonhand1243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Othercurren