香港公司做帳基本會(huì)計(jì)科目

PAGE6會(huì)計(jì)科目中英文對(duì)照（附表四）代碼

名稱1資產(chǎn)assets11~12流動(dòng)資產(chǎn)currentassets111現(xiàn)金及約當(dāng)現(xiàn)金cashandcashequivalents1111庫(kù)存現(xiàn)金cashonhand1112零用金/周轉(zhuǎn)金pettycash/revolvingfunds112短期投資short-terminvestment1121短期投資-股票short-terminvestments-stock1122短期投資-短期票券short-terminvestments-short-termnotesandbills1123短期投資-其它short-terminvestments-other1124備抵短期投資跌價(jià)損失allowanceforreductionofshort-terminvestmenttomarket113應(yīng)收票據(jù)notesreceivable1131應(yīng)收票據(jù)notesreceivable1132應(yīng)收票據(jù)貼現(xiàn)discountednotesreceivable1133應(yīng)收票據(jù)-關(guān)系人notesreceivable-relatedparties1134其它應(yīng)收票據(jù)othernotesreceivable114應(yīng)收賬款accountsreceivable1141應(yīng)收賬款accountsreceivable1142應(yīng)收賬款-關(guān)系人accountsreceivable-relatedparties1143其它應(yīng)收款otherreceivables121~122存貨inventories1211商品存貨merchandiseinventory1212寄銷商品consignedgoods1221原料rawmaterials1227物料supplies125預(yù)付費(fèi)用prepaidexpenses1251預(yù)付薪資prepaidpayroll1252預(yù)付租金prepaidrents126預(yù)付款項(xiàng)prepayments1261預(yù)付貨款prepaymentforpurchases1262其它預(yù)付款項(xiàng)otherprepayments128~129其它流動(dòng)資產(chǎn)othercurrentassets1281進(jìn)項(xiàng)稅額VATpaid(orinputtax)1291業(yè)主(股東)往來(lái)owners(stockholders)currentaccount1292同業(yè)往來(lái)currentaccountwithothers1293其它流動(dòng)資產(chǎn)-其它othercurrentassets-other13基金及長(zhǎng)期投資fundsandlong-terminvestments131基金funds1311償債基金redemptionfund(orsinkingfund)1312改良及擴(kuò)充基金fundforimprovementandexpansion1313意外損失準(zhǔn)備基金contingencyfund1314退休基金pensionfund1315其它基金otherfunds132長(zhǎng)期投資long-terminvestments1321長(zhǎng)期股權(quán)投資long-termequityinvestments1322長(zhǎng)期債券投資long-termbondinvestments1323長(zhǎng)期不動(dòng)產(chǎn)投資long-termrealestatein-vestments1324其它長(zhǎng)期投資otherlong-terminvestments14~15固定資產(chǎn)property141土地land1411土地land142房屋及建物buildings1421房屋及建物buildings143機(jī)(器)具及設(shè)備machineryandequipment1431機(jī)(器)具machinery17無(wú)形資產(chǎn)intangibleassets18其它資產(chǎn)otherassets2負(fù)債liabilities21~22流動(dòng)負(fù)債currentliabilities211短期借款short-termborrowings(debt)2111銀行透支bankoverdraft

2112銀行借款bankloan

2113短期借款-關(guān)系人short-termborrowings-relatedparties

2114短期借款-其它

short-termborrowings-other

212應(yīng)付票據(jù)notespayable2121應(yīng)付票據(jù)notespayable

2122應(yīng)付票據(jù)-關(guān)系人notespayable-relatedparties

213應(yīng)付賬款accountspayable2131應(yīng)付賬款

accountspayable

2132應(yīng)付賬款-關(guān)系人accountspayable-relatedparties

2133其它應(yīng)付款otherpayables214預(yù)收款項(xiàng)

advancereceipts

2141預(yù)收貨款

salesrevenuereceivedinadvance

2142預(yù)收收入

revenuereceivedinadvance

2143其它預(yù)收款

otheradvancereceipts

23其它負(fù)債otherliabilities231遞延負(fù)債deferredliabilities232存入保證金depositsreceived2321存入保證金

guaranteedepositreceived

3業(yè)主權(quán)益ownersequity31資本capital311資本（或股本）

capital

32資本公積additionalpaid-incapital33保留盈余(或累積虧損)retainedearnings(accumulateddeficit)34權(quán)益調(diào)整equityadjustments4營(yíng)業(yè)收入operatingrevenue41銷貨收入salesrevenue411銷貨收入

salesrevenue

4111銷貨收入salesrevenue

4112分期付款銷貨收入installmentsalesrevenue

417銷貨退回

salesreturn4171銷貨退回salesreturn

419銷貨折讓

salesallowances4191

銷貨折讓salesdiscountsandallowances

46勞務(wù)收入servicerevenue461勞務(wù)收入servicerevenue

4611勞務(wù)收入

servicerevenue

47業(yè)務(wù)收入agencyrevenue471業(yè)務(wù)收入agencyrevenue

4711

業(yè)務(wù)收入

agencyrevenue

48其它營(yíng)業(yè)收入otheroperatingrevenue488其它營(yíng)業(yè)收入-其它

otheroperatingrevenue

4888其它營(yíng)業(yè)收入-其它otheroperatingrevenue-other5營(yíng)業(yè)成本operatingcosts51銷貨成本costofgoodssold511銷貨成本costofgoodssold

5111銷貨成本costofgoodssold

5112分期付款銷貨成本installmentcostofgoodssold

512進(jìn)貨purchases5121進(jìn)貨

purchases

5122進(jìn)貨費(fèi)用purchaseexpenses

5123

進(jìn)貨退出

purchasereturns

5124進(jìn)貨折讓chargesonpurchasedmerchandise

513

進(jìn)料

materialspurchased

5131進(jìn)料materialpurchased

5132進(jìn)料費(fèi)用chargesonpurchasedmaterial

5133進(jìn)料退出materialpurchasereturns

5134進(jìn)料折讓materialpurchaseallowances

514直接人工

directlabor

5141直接人工directlabor

515~518制造費(fèi)用

manufacturingoverhead

5151間接人工indirectlabor

5152租金支出

rentexpense.rent

5153文具用品

officesupplies(expense)

5154

旅費(fèi)

5155運(yùn)費(fèi)shippingexpenses.freight

5156郵電費(fèi)

postage(expenses)

5157修繕費(fèi)

repair(s)andmaintenance(expense)5158

包裝費(fèi)packingexpenses

5161水電瓦斯費(fèi)utilities(expense)

5162保險(xiǎn)費(fèi)insurance(expense)

5163加工費(fèi)

manufacturingoverhead-outsourced

5166稅捐taxes

5168

折舊

depreciationexpense

5169

各項(xiàng)耗竭及攤提

variousamortization

5172伙食費(fèi)meal(expenses)

5173

職工福利

employeebenefits/welfare

5176訓(xùn)練費(fèi)training(expense)

5177間接材料

indirectmaterials

5188其它制造費(fèi)用

othermanufacturingexpenses

56勞務(wù)成本制servicecosts561勞務(wù)成本servicecosts

5611勞務(wù)成本servicecosts

57業(yè)務(wù)成本agencycosts571業(yè)務(wù)成本agencycosts

5711業(yè)務(wù)成本

agencycosts

58其它營(yíng)業(yè)成本otheroperatingcosts588其它營(yíng)業(yè)成本-其它

otheroperatingcosts-other

5888

其它營(yíng)業(yè)成本-其它otheroperatingcosts-other6營(yíng)業(yè)費(fèi)用operatingexpenses61推銷費(fèi)用sellingexpenses615~618推銷費(fèi)用

sellingexpenses

6151薪資支出

payrollexpense

6152租金支出rentexpense,rent

6153文具用品

officesupplies(expense)

6154旅費(fèi)travelingexpense,travel

6155運(yùn)費(fèi)shippingexpenses,freight

6156郵電費(fèi)postage(expenses)

6157修繕費(fèi)

repair(s)andmaintenance(expense)

6159廣告費(fèi)advertisementexpense,advertisement

,6161

水電瓦斯費(fèi)

utilities(expense)

6162保險(xiǎn)費(fèi)

insurance(expense)

6164交際費(fèi)entertainment(expense)

6165捐贈(zèng)

donation(expense)

6166稅捐taxes

6167呆帳損失lossonuncollectibleaccounts

6168

折舊

depreciationexpense

6169各項(xiàng)耗竭及攤提

variousamortization

6172伙食費(fèi)

meal(expenses)

6173職工福利

employeebenefits/welfare

6175

傭金支出commission(expense)

6176訓(xùn)練費(fèi)

training(expense)

6188其它推銷費(fèi)用othersellingexpenses

62管理及總務(wù)費(fèi)用general&administrativeexpenses625~628管理及總務(wù)費(fèi)用general&administrativeexpenses

6251薪資支出

payrollexpense

6252租金支出

rentexpense,rent

6253文具用品

officesupplies

6254旅費(fèi)

travelingexpense,travel

6255運(yùn)費(fèi)shippingexpenses,freight

6256郵電費(fèi)postage(expenses)

6257修繕費(fèi)repair(s)andmaintenance(expense)

6259廣告費(fèi)

advertisementexpense,advertisement

6261水電瓦斯費(fèi)

utilities(expense)

6262保險(xiǎn)費(fèi)

insurance(expense)

6264交際費(fèi)entertainment(expense)

6265捐贈(zèng)

donation(expense)

6266稅捐

taxes

6267呆帳損失lossonuncollectibleaccounts

6268折舊

depreciationexpense

a6269各項(xiàng)耗竭及攤提

variousamortization

6271外銷損失

lossonexportsales

6272

伙食費(fèi)

meal(expenses)

6273職工福利employeebenefits/welfare

6274研究發(fā)展費(fèi)用researchanddevelopmentexpense

6275傭金支出

commission(expense)

6276訓(xùn)練費(fèi)

training(expense)

6278勞務(wù)費(fèi)professionalservicefees

6288其它管理及總務(wù)費(fèi)用othergeneralandadministrativeexpenses

63研究發(fā)展費(fèi)用researchanddevelopmentexpenses635~638研究發(fā)展費(fèi)用

researchanddevelopmentexpenses

6351薪資支出

payrollexpense

6352租金支出

rentexpense,rent

6353

文具用品officesupplies

6354旅費(fèi)tratravelingexpense,travel

6355運(yùn)費(fèi)

shippingexpenses,freight

6356郵電費(fèi)postage(expenses)

6357修繕費(fèi)repair(s)andmaintenance(expense)

6361

水電瓦斯費(fèi)utilities(expense)

6362

保險(xiǎn)費(fèi)insurance(expense)

6364交際費(fèi)

（招待費(fèi)）entertainment(expense)

6366稅捐

taxes

6368折舊depreciationexpense

6369各項(xiàng)耗竭及攤提variousa