香港会计科目（中英文对照）
编码科目名称(简体)科目名称(繁体)科目名称(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
香港会计报表（中英文对照）
1.Balance Sheets
1.资产负债表英文中文
Non-Current Assets非流动资产
Property, plant and equipment物业, 厂房及设备
Investment properties投资物业
Intangible assets无形资产
Property held for development待发展物业
Investment in subsidiaries投资子公司
Interests in jointly controlled entities投资合营公司
Interests in associate投资联营公司
Investment in securities (non current assets)证券投资
Deferred taxation递延税项资产
Sub-total小計
Current Assets非流动资产
Inventories of properties物业存货
Other inventories其它存货
Debtors, deposits and prepayments应收贸易及其它应收款
Amount due from holding company应收控股公司
Amount due from fellow subsidiary应收联属公司
Amounts due from subsidiaries应收子公司
Amounts due from JCE / associates应收合营公司 / 联营公司
Amounts due from related companies应收关连公司
Amounts due from minority shareholders应收少股东
Amount due from shareholders應收股東款
Investments in securities (current assets)证券投资
Prepaid tax预付税款
Bank deposits, pledged银行存款 (抵押)
Bank balances, deposits and cash银行结余及现金
Sub-total流动资产小計
Current Liabilities流动负债
Trade and other payables应付贸易及其它应收款
Sales deposits received销售定金
Amounts due to subsidiaries应付子公司
Amounts due to immediate holding应付控股公司
Amounts due to fellow subsidiaries应付联属公司
Amount due to JCE/associates应付合营公司 / 联营公司
Amounts due to related companies应付关连公司
Amount due to shareholders应付股东款
Amount due to minority shareholders应付少股东
Bank borrowings, due within one year银行借款 (一年内)
Other borrowings, due within one year其它借款 (一年内)
Income tax payable
应付所得税Sub-total小計
Capital and Reserves资本及储备
Paid-up capital资本
Retained earnings b/f年初未分配利润
This year's profit本年度纯利
Dividend股息
Reserve appropriation利润分配-提取储备基金
Statutory reserve法定储备
Capital reserves资本公积-股权投资准备
Property revaluation reserve投资物业重估储备
Sub-total所有者权益小計
Minority interests
少股东权益Non-Current Liabilities非流动负债
Bank borrowings, due after one year银行借款 (一年以上)
Other borrowings, due after one year其它借款 (一年以上)
Long term payables长期应付款
Deferred taxation递延税款
Sub-total小計
2.INCOME STATEMENT2.损益表
英文中文
Turnover营业收入
Business Tax主营业务税金及附加
Cost of sales营业成本
Gross Margin 经营毛利
Other operating income其它业务收入
Interest Income利息收入
Gain from investment in securites投资收益
Change in fair value of investment properties投资物业公平价值之溢利
Other operating expenses其它业务支出
Selling expenses营业费用
Administrative expenses管理费用
Provision on investment in securities持有作买卖之投资公平价值之溢利
Finance costs财务费用
Share of results of jointly controlled entities应占合营公司业绩
Taxation税项
Minority interests少股东损益
This year's (profit) loss本年度利纯
3.CASH-FLOWSTATEMENT
3.现金流量表英文中文
Operating activities:经营活动
Profit before tax稅前經營溢利
Adjustment:-調整:-
Share of result of jointly controlled entities应占共同控制公司业绩
Depreciation折舊
Allowance for doubtful debts（补贴拨回），呆坏帐补贴
Change in fair value of investment properties投资物业公平价值之溢利
Change in fair value of investments held for trading持有作买卖之投资之公平价值溢利
interest received利息收入
Finance costs财务费用
Impairment loss on goodwill of JCE共同控制公司之商誉减值损失
Impairment loss on goodwill arising on acquisition of增持予附属公司之权益导致商誉减值损失
additional interest in subsidiaries出售物业、厂房及设备之亏损（收益）
Loss on disposal of PPE持有作买卖之投资之亏损（收益）
Gain on disposal of jointly controlled entities出售一间共同控制公司之收益
Write-back of trade payables应付贸易账款拨回
未計流動資金變動前之經營業務及現金流量
Increase in inventories of properties物业存货之减少（增加）
Increase in other inventories其它存货之减少（增加）
Increase in trade and other receivables应收贸易及其它款项之增加
Increase in investments held for trading持有作买卖之投资的减少（增加）
Increase in trade and other payables应付贸易及其它账款之增加（减少）
Increase in sales deposits received销售定金之增加（减少）
Cash generated from operation經營業務產生之現金
Dividend received已收股息
Tax paid- income tax已付所得稅
Tax paid- land value added tax已付土地增值稅
Refund of tax所得稅退回
Net cash inflow generated from operation經營業務之現金流量淨額
投资业务
Interest received利息收入
Purchase of property, plant and equipment购置物业，厂房及设备
Proceeds from disposal of property, plant and equipment出售物业，厂房及设备之收入
附属公司收购
Acquisition of additional interest in sub增持予附属公司之权益
Net cash from disposal of a subsidiary出售一间附属公司之净现金收入
Cash received on disposal of a JCE出售一间共同控制公司之实收现金
Dividend received from a JCE收到一间共同控制公司的股息
Repayment from related companies来自关联公司的（预付款）还款
Advances to JCE向共同控制公司支付的预付款
Capital contributions to JCE向共同控制公司出资
Net cash from investing activities源自投资之现金净值
Financing activities融資業務
Capital contribution from minority shareholders小股东投入资本
Decrease in amounts due to related companies应付关联公司款额之减少
Increase in amounts due to shareholders应付股东款项之增加
Increase in amounts due to JCE应付共同控制公司款项之增加（减少）
New bank loans raised新筹集银行贷款
Repayment of bank loans偿还银行贷款
Repayment of other borrowings偿还其它借款
Interest paid已付股息
Dividend paid已付利息
Net cash from financing activities融資業務小计
Net increase/ (decrease) in cash & cash equivalent現金及等同現金項目之變動
Net increase/ (decrease) in cash & cash equivalents現金及等同現金項目之變動
Cash & cash equivalent at 1 January現金及等同現金項目承上年度
Cash & cash equivalent at 30 November結轉現金及等同現金項目
Analysis of the balance of cash and cash equivalents 現金及等同現金項目的分析
Bank balances and cash銀行結存及現金
