香港会计科目

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-terminvestments1131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-notesreceivable1144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Otherreceivables11591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Advancepaymentstosuppliers1242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－土地累計折舊－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－房屋及建筑累計折舊－房屋及建築Accumulateddepreciation-Buildingsandstructures142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－水电设备累計折舊－水電設備Accumulateddepreciation-Powerequipment144交通设备交通設備Transportationfacilities1441交通设备交通設備Transportationfacilities1442累计折旧－交通设备累計折舊－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－生财器具累計折舊－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－工具设备累計折舊－工具設備Accumulateddepreciation-Tools&equipment148杂项设备雜項設備Miscellaneousequipment1481杂项设备雜項設備Miscellaneousequipment1482累计折旧－杂项设备累計折舊－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Constructionworkinprogressandadvancepayments1491未完工程未完工程Constructionworkinprogress1492预付工程及设备款預付工程及設備款Advancepaymentsonconstructionandequipment15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Accountsreceivableoverdue1532备抵坏帐－催收款项備抵壞帳－催收款項Allowanceforbaddebts1541闲置资产閒置資產Idleassets1542累计折旧－闲置资产累計折舊－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Otheraccountscollectedinadvance2255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App