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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BO
2、C-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 sec
3、urities1132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
4、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-
5、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 goods1
6、203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 supp
7、liers1242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 investments130
8、1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Accu
9、mulated 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
10、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
11、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 payment
12、s1491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
13、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O
