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| 科目編碼 |
香港會計科目名稱(簡體) |
香港會計科目名稱(繁體) |
香港會計科目名稱(英文) |
| 1 |
资产 |
資產 |
Assets |
| 110 |
现金 |
現金 |
Cash |
| 1101 |
库存现金 |
庫存現金 |
Cash on hand |
| 11011 |
库存现金-港币 |
庫存現金-港幣 |
Cash on hand-HKD |
| 11012 |
库存现金-美元 |
庫存現金-美元 |
Cash on hand-USD |
| 1102 |
银行存款 |
銀行存款 |
Cash in banks |
| 11021 |
汇丰银行存款 |
匯豐銀行存款 |
HSBC |
| 110211 |
汇丰银行存款-港币 |
匯豐銀行存款-港幣 |
HSBC-HKD |
| 110212 |
汇丰银行存款-美元 |
匯豐銀行存款-美元 |
HSBC-USD |
| 11022 |
中国银行存款 |
中國銀行存款 |
BOC |
| 110221 |
中国银行存款-港币 |
中國銀行存款-港幣 |
BOC-HKD |
| 110222 |
中国银行存款-美元 |
中國銀行存款-美元 |
BOC-USD |
| 1103 |
定期存款 |
定期存款 |
Time deposits |
| 11031 |
汇丰银行定期存款-港币 |
匯豐銀行定期存款-港幣 |
Time deposits of HSBC-HKD |
| 11032 |
汇丰银行定期存款-美元 |
匯豐銀行定期存款-美元 |
Time deposits of HSBC-USD |
| 1104 |
零用金 |
零用金 |
Petty cash |
| 11041 |
零用金-港币 |
零用金-港幣 |
Petty cash-HKD |
| 11042 |
零用金-美元 |
零用金-美元 |
Petty cash-USD |
| 113 |
短期投资 |
短期投資 |
Short-term investments |
| 1131 |
有价证券 |
有價證券 |
Marketable securities |
| 1132 |
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 securities |
| 1141 |
应收票据 |
應收票據 |
Notes receivable |
| 11411 |
应收票据-港币 |
應收票據-港幣 |
Notes receivable-HKD |
| 11412 |
应收票据-美元 |
應收票據-美元 |
Notes receivable-USD |
| 1142 |
贴现应收票据 |
貼現應收票據 |
Notes receivable discounted |
| 1143 |
备抵坏帐-应收票据 |
備抵壞帳-應收票據 |
Allowance for bad debts-notes receivable |
| 1144 |
应收帐款 |
應收帳款 |
Accounts receivable |
| 11441 |
应收帐款-港币 |
應收帳款-港幣 |
Accounts receivable-HKD |
| 11442 |
应收帐款-美元 |
應收帳款-美元 |
Accounts receivable-USD |
| 1145 |
备低坏帐-应收帐款 |
備低壞帳-應收帳款 |
Allowance for bad debts-accounts receivable |
| 1148 |
应收退税款 |
應收退稅款 |
Tax refunds receivable |
| 1149 |
留抵税额 |
留抵稅額 |
Tax retained |
| 1150 |
应收收益 |
應收收益 |
Accrued income |
| 1159 |
其他应收款 |
其他應收款 |
Other receivables |
| 11591 |
其他应收款-港币 |
其他應收款-港幣 |
Other receivables-HKD |
| 11592 |
其他应收款-美元 |
其他應收款-美元 |
Other receivables-USD |
| 1160 |
备抵坏帐－其他应收款 |
備抵壞帳－其他應收款 |
Allowance for bad debts-other receivable |
| 1201 |
商品存货 |
商品存貨 |
Merchandise inventory |
| 12011 |
商品存货(永续盘存) |
商品存貨(永續盤存) |
Merchandise inventory |
| 12012 |
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 goods |
| 1203 |
在制品 |
在製品 |
Goods in process |
| 1204 |
原料 |
原料 |
Raw materials |
| 1205 |
物料 |
物料 |
Supplies |
| 1206 |
在途材料 |
在途材料 |
Material & supplies in transit |
| 1207 |
回收料 |
回收料 |
Reproduced materials |
| 1208 |
借出原料 |
借出原料 |
Lend materials |
| 1209 |
瑕疵品 |
瑕疵品 |
Defective work |
| 1215 |
备抵存货跌价损失 |
備抵存貨跌價損失 |
Allowance for market decline-inventory |
| 124 |
预付款项 |
預付款項 |
Prepayments |
| 1241 |
预付货款 |
預付貨款 |
Advance payments to suppliers |
| 1242 |
用品盘存 |
用品盤存 |
Office supplies on hand |
| 1243 |
预付费用 |
預付費用 |
Prepaid expenses |
| 1244 |
预付税款 |
預付稅款 |
Prepaid taxes |
| 1245 |
其他预付款 |
其他預付款 |
Other prepayments |
| 1250 |
应收关系企业款 |
應收關係企業款 |
Accounts receivable-relationship |
| 126 |
其他流动资产 |
其他流動資產 |
Other current assets |
| 1261 |
进项税额 |
進項稅額 |
Input tax |
| 1262 |
其他流动资产 |
其他流動資產 |
Other current assets |
| 13 |
长期投资 |
長期投資 |
Long-term investments |
| 1301 |
长期投资 |
長期投資 |
Investments in stocks |
| 1302 |
备抵长期投资损失 |
備抵長期投資損失 |
Allowance for loss on long-term investments |
| 14 |
固定资产 |
固定資產 |
Fixed assets or Plant assets |
| 140 |
土地 |
土地 |
Land |
| 1401 |
土地 |
土地 |
Land |
| 1402 |
累计折旧－土地 |
累計折舊－土地 |
Accumulated depreciation-Land |
| 141 |
房屋及建筑 |
房屋及建築 |
Buildings and structures |
| 1411 |
房屋及建筑 |
房屋及建築 |
Buildings and structures |
| 1412 |
累计折旧－房屋及建筑 |
累計折舊－房屋及建築 |
Accumulated depreciation-Buildings and structures |
| 142 |
机器设备 |
機器設備 |
Machinery & equipment |
| 1421 |
机器设备 |
機器設備 |
Machinery & equipment |
| 1422 |
累计折旧－机器设备 |
累計折舊－機器設備 |
Accumulated depreciation-Machinery & equipment |
| 143 |
水电设备 |
水電設備 |
Power equipment |
| 1431 |
水电设备 |
水電設備 |
Power equipment |
| 1432 |
累计折旧－水电设备 |
累計折舊－水電設備 |
Accumulated depreciation-Power equipment |
| 144 |
交通设备 |
交通設備 |
Transportation facilities |
| 1441 |
交通设备 |
交通設備 |
Transportation facilities |
| 1442 |
累计折旧－交通设备 |
累計折舊－交通設備 |
Accumulated depreciations-Transportation facilitie |
| 145 |
生财器具 |
生財器具 |
Furniture and fixtures |
| 1451 |
生财器具 |
生財器具 |
Furniture and fixtures |
| 1452 |
累计折旧－生财器具 |
累計折舊－生財器具 |
Accumulated depreciation-furniture and fixtures |
| 146 |
工具设备 |
工具設備 |
Tools & equipment |
| 1461 |
工具设备 |
工具設備 |
Tools & equipment |
| 1462 |
累计折旧－工具设备 |
累計折舊－工具設備 |
Accumulated depreciation-Tools & equipment |
| 148 |
杂项设备 |
雜項設備 |
Miscellaneous equipment |
| 1481 |
杂项设备 |
雜項設備 |
Miscellaneous equipment |
| 1482 |
累计折旧－杂项设备 |
累計折舊－雜項設備 |
Accumulated depreciation-Miscellaneous equipment |
| 149 |
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 payments |
| 1491 |
未完工程 |
未完工程 |
Construction work in progress |
| 1492 |
预付工程及设备款 |
預付工程及設備款 |
Advance payments on construction and equipment |
| 15 |
其他资产 |
其他資產 |
Other assets |
| 151 |
递延费用 |
遞延費用 |
Deferred charges |
| 1511 |
开办费 |
開辦費 |
Organization costs |
| 1512 |
递延权利金 |
遞延權利金 |
Deferred royalties |
| 1521 |
存出保证金 |
存出保證金 |
Guarantee deposits paid |
| 1531 |
催收款项 |
催收款項 |
Accounts receivable overdue |
| 1532 |
备抵坏帐－催收款项 |
備抵壞帳－催收款項 |
Allowance for bad debts |
| 1541 |
闲置资产 |
閒置資產 |
Idle assets |
| 1542 |
累计折旧－闲置资产 |
累計折舊－閒置資產 |
Accumulated depreciation-idle assets |
| 1601 |
应收保证票据 |
應收保證票據 |
Guarantee notes |
| 1602 |
存出保证票据 |
存出保證票據 |
Certified notes |
| 2 |
负债 |
負債 |
Liabilities |
| 210 |
短期借款 |
短期借款 |
Short-term loans |
| 2101 |
银行透支 |
銀行透支 |
Bank overdrafts |
| 2102 |
银行借款 |
銀行借款 |
Bank loans |
| 2103 |
购料贷款 |
購料貸款 |
Purchases loans |
| 2109 |
其他短期借款 |
其他短期借款 |
Other short-term loans |
| 2110 |
应付商业本票 |
應付商業本票 |
Commercial papers payable |
| 2111 |
应付商业本票折价 |
應付商業本票折價 |
Discount on commercial papers payable |
| 2141 |
应付票据 |
應付票據 |
Notes payable |
| 2142 |
其他应付票据 |
其他應付票據 |
Other notes payable |
| 2143 |
应付帐款 |
應付帳款 |
Accounts payable |
| 21431 |
应付帐款-港币 |
應付帳款-港幣 |
Accounts payable-HKD |
| 21432 |
应付帐款-美元 |
應付帳款-美元 |
Accounts payable-USD |
| 2146 |
应付费用 |
應付費用 |
Accrued expenses |
| 2147 |
应付股利 |
應付股利 |
Dividends payable |
| 2148 |
应付税捐 |
應付稅捐 |
Other taxes payable |
| 2151 |
销项税额 |
銷項稅額 |
Other notes payable |
| 2159 |
其他应付款 |
其他應付款 |
Other payables |
| 2160 |
应付所得税 |
應付所得稅 |
Income taxes payable |
| 225 |
预收款项 |
預收款項 |
Accounts collected in advance |
| 2251 |
预收货款 |
預收貨款 |
Advances from customers |
| 2254 |
其他预收款 |
其他預收款 |
Other accounts collected in advance |
| 2255 |
代收款 |
代收款 |
Collection for others |
| 2270 |
其他流动负债 |
其他流動負債 |
Other current liabilities |
| 24 |
长期负债 |
長期負債 |
Long-term liabilities |
| 240 |
长期债务 |
長期債務 |
Long-term loans payable |
| 2401 |
长期借款 |
長期借款 |
Long-term loans payable |
| 2402 |
长期应付款 |
長期應付款 |
Long-term payables |
| 2405 |
其他长期负债 |
其他長期負債 |
Other long-term liabilities |
| 25 |
其他负责 |
其他負責 |
Other liabilities |
| 2501 |
存入保证金 |
存入保證金 |
Guarantee deposits received |
| 26 |
信托代理及保证负债 |
信託代理及保證負債 |
Trust collection and guarantee liabilities |
| 2601 |
存入保证票据 |
存入保證票據 |
Guarantee notes received |
| 2602 |
应付保证票据 |
應付保證票據 |
Commitments on guarantee notes |
| 3 |
股东权益 |
股東權益 |
Stockholders' equity |
| 31 |
投入资本 |
投入資本 |
Paid-in capital |
| 3101 |
股本 |
股本 |
Capital stock |
| 3109 |
预收股本 |
預收股本 |
Capital received in advance |
| 3201 |
增资准备 |
增資準備 |
Additional capital surplus |
| 3301 |
资本公积 |
資本公積 |
Capital surplus |
| 34 |
保留盈馀 |
保留盈餘 |
Retained earnings |
| 340 |
已指拨保留盈馀 |
已指撥保留盈餘 |
Appropriated retained earnings |
| 3401 |
法定公积 |
法定公積 |
Legal surplus |
| 341 |
未指拨保留盈馀 |
未指撥保留盈餘 |
Unappropriated retained earnings |
| 3411 |
保留盈馀（累积亏损） |
保留盈餘（累積虧損） |
Retained earnings or Accumulated loss |
| 3412 |
本期损益 |
本期損益 |
Profit or loss-current periods |
| 4 |
营业收入 |
營業收入 |
Operating revenues |
| 41 |
营业收入 |
營業收入 |
Operating revenues |
| 410 |
销货收入 |
銷貨收入 |
Sales revenues |
| 4101 |
销货收入 |
銷貨收入 |
Sales |
| 4102 |
销货退回 |
銷貨退回 |
Sales returns |
| 4104 |
销货折让 |
銷貨折讓 |
Sales allowances |
| 420 |
劳务收入 |
勞務收入 |
Service revenues |
| 4201 |
加工收入 |
加工收入 |
Revenue form reprocessing |
| 4209 |
其他营业收入 |
其他營業收入 |
Other operating revenues |
| 5 |
营业成本 |
營業成本 |
Operating costs |
| 510 |
销货成本 |
銷貨成本 |
Cost of goods sold |
| 5101 |
销货成本 |
銷貨成本 |
Cost of goods sold |
| 5401 |
直接人工 |
直接人工 |
Direct labor |
| 5500 |
制造费用 |
製造費用 |
Manufacturing overhead |
| 56 |
劳务成本 |
勞務成本 |
Service costs |
| 560 |
劳务成本 |
勞務成本 |
Service costs |
| 5601 |
劳务成本 |
勞務成本 |
Service costs |
| 5901 |
其他营业成本 |
其他營業成本 |
Other operating costs |
| 6 |
营业费用 |
營業費用 |
Operating expenses |
| 61 |
营业费用 |
營業費用 |
Operating expenses |
| 6101 |
水费 |
水費 |
Water |
| 6102 |
电费 |
電費 |
ELECTRICITY |
| 6103 |
电话费 |
電話費 |
TELEPHONE |
| 6104 |
文具及印刷 |
文具及印刷 |
STATIONERY |
| 6105 |
租金 |
租金 |
RENT |
| 6106 |
娱乐交际费 |
娛樂交際費 |
ENTERTAINMENT & GIFT |
| 6107 |
维修保养费 |
維修保養費 |
GENERAL REPAIR & MAINTENANCE |
| 6108 |
交通费 |
交通費 |
TRAVELLING |
| 6109 |
保险费 |
保險費 |
INSURANCE |
| 6110 |
广告费 |
廣告費 |
ADVERTISING |
| 6111 |
管理费 |
管理費 |
MANAGEMENT FEES |
| 6112 |
邮费 |
郵費 |
POSTAGE |
| 6113 |
出口运费 |
出口運費 |
CARRIAGE OUTWARDS |
| 6118 |
入口运费 |
入口運費 |
CARRIAGE INWARDS |
| 6119 |
核数费 |
核數費 |
AUDIT FEES |
| 6120 |
佣金支出 |
佣金支出 |
COMMISSION |
| 6121 |
专业法律费 |
專業法律費 |
PROFESSIONAL & LEGAL CHARGES |
| 6122 |
杂费 |
雜費 |
SUNDRY |
| 62 |
折旧费 |
折舊費 |
Depreciation Expenses |
| 6201 |
土地折旧费 |
土地折舊費 |
Land Depreciation Expenses |
| 6202 |
房屋及建筑折旧费 |
房屋及建築折舊費 |
Buildings and structures Depreciation Expenses |
| 6203 |
机器设备折旧费 |
機器設備折舊費 |
Machinery & equipment Depreciation Expenses |
| 6204 |
水电设备折旧费 |
水電設備折舊費 |
Power equipment Depreciation Expenses |
| 6205 |
交通设备折旧费 |
交通設備折舊費 |
Transportation facilities Depreciation Expenses |
| 6206 |
生财器具折旧费 |
生財器具折舊費 |
Furniture and fixtures Depreciation Expenses |
| 6207 |
工具设备折旧费 |
工具設備折舊費 |
Tools & equipment Depreciation Expenses |
| 6208 |
杂项设备折旧费 |
雜項設備折舊費 |
Miscellaneous equipment Depreciation Expenses |
| 7 |
营业外收入及支出 |
營業外收入及支出 |
Non-operating income and expenses |
| 71 |
营业外收入 |
營業外收入 |
Non-operating income |
| 710 |
营业外收入 |
營業外收入 |
Non-operating income |
| 7101 |
利息收入 |
利息收入 |
Interest income |
| 7102 |
财产交易增益 |
財產交易增益 |
Gain on disposal of assets |
| 7103 |
租赁收入 |
租賃收入 |
Rent income |
| 7104 |
佣金收入 |
佣金收入 |
Commission income |
| 7105 |
商品盘盈 |
商品盤盈 |
Gains on physical inventory |
| 7106 |
兑换收入 |
兌換收入 |
Exchange gains |
| 7107 |
退税收入 |
退稅收入 |
Tax refunds income |
| 7108 |
投资收入 |
投資收入 |
Gain on investments |
| 7109 |
其他收入 |
其他收入 |
Other non-operating income |
| 72 |
营业外支出 |
營業外支出 |
Non-operating expenses |
| 720 |
营业外支出 |
營業外支出 |
Non-operating expenses |
| 7201 |
利息支出 |
利息支出 |
Interest expenses |
| 7202 |
财产交易损失 |
財產交易損失 |
Loss on disposal of assets |
| 7203 |
灾害损失 |
災害損失 |
Loss on calamity |
| 7204 |
存货跌价损失 |
存貨跌價損失 |
Loss on market decline of inventory |
| 7205 |
盘存损失 |
盤存損失 |
Loss on physical inventory |
| 7206 |
兑换损失 |
兌換損失 |
Exchange losses |
| 7208 |
投资损失 |
投資損失 |
Loss on investments |
| 7209 |
其他营业外支出及损失 |
其他營業外支出及損失 |
Other non-operating expenses & losses |
| 8 |
非常损益及会计原则变更累积影响数 |
非常損益及會計原則變更累積影響數 |
Extraordinary items and cumulative effect |
| 81 |
非常损益 |
非常損益 |
Extraordinary items |
| 8101 |
非常损益 |
非常損益 |
Extraordinary items |
| 8202 |
会计原则变更累积影响数 |
會計原則變更累積影響數 |
Cumulative effect of changes in accounting princip |
| 9 |
所得税 |
所得稅 |
Income taxes |
| 91 |
所得税 |
所得稅 |
Income taxes |
| 910 |
所得税 |
所得稅 |
Income taxes |
| 9101 |
预计所得税 |
預計所得稅 |
Income taxes |