2023年香港會(huì)計(jì)科目大全

香港會(huì)計(jì)科目

香港會(huì)計(jì)科目名稱香港會(huì)計(jì)科目名稱（繁

科目編碼香港會(huì)計(jì)科目名稱（英文）

（簡(jiǎn)體）體）

1資產(chǎn)Assets

110現(xiàn)金現(xiàn)金Cash

1101庫(kù)存現(xiàn)金存現(xiàn)金Cashonhand

11011庫(kù)存現(xiàn)金-港幣廛存現(xiàn)金-港第Cashonhand-HKD

11012庫(kù)存現(xiàn)金-美元廛存現(xiàn)金-美元Cashonhand-USD

1102銀行存款金艮行存款Cashinbanks

11021匯豐銀行存款I(lǐng)S瞿金艮行存款HSBC

110211匯豐銀行存款-港幣隆瞿金艮行存款-港第HSBC-HKD

110212匯豐銀行存款-美元隆粵金艮行存款-美元HSBC-USD

11022中國(guó)銀行存款中H金艮行存款BOC

110221中國(guó)銀行存款-港幣中H金艮行存款-港酹BOC-HKD

110222中國(guó)銀行存款-美元中H金艮行存款-美元BOC-USD

1103定期存款定期存款Timedeposits

匯豐銀行定期存款-隆粵金艮行定期存款-港

11031TimedepositsofHSBC-HKD

港幣

匯豐銀行定期存款-呼矍艮行定期存款-美

11032TimedepositsofHSBC-USD

美元元

1104零用金零用金Pettycash

11041零用金-港幣零用金-港第Pettycash-HKD

11042零用金-美元零用金-美元Pettycash-USD

113短期投資短期投資Short-terminvestments

1131有價(jià)證券有慎瞪券Marketablesecurities

備抵有價(jià)證券跌價(jià)損Allowanceformarketdecline

1132借抵有瞪券跌^損失

失marketablesecurities

1141應(yīng)收票據(jù)愿收票擄Notesreceivable

11411應(yīng)收票據(jù)-港幣愿收票撼-港第Notesreceivable-HKD

11412應(yīng)收票據(jù)-美元愿收票撼-美元Notesreceivable-USD

1142貼現(xiàn)應(yīng)收票據(jù)貼現(xiàn)鷹收票擄Notesreceivablediscounted

Allowanceforbaddebts-notes

1143備抵壞帳-應(yīng)收票據(jù)倩抵壤幔-鷹收票撼

receivable

1144應(yīng)收帳款愿收”展款A(yù)ccountsreceivable

11441應(yīng)收帳款-港幣愿收?？?港酹Accountsreceivable-HKD

11442應(yīng)收帳款-美元愿收?？?美元Accountsreceivable-USD

Allowanceforbad

1145備低壞帳-應(yīng)收帳款借低壤巾良-鷹收巾良款

debts-accountsreceivable

1148應(yīng)收退稅款愿收退稅款Taxrefundsreceivable

1149留抵稅額留抵稅額Taxretained

1150應(yīng)收收益愿收收益Accruedincome

1159其他應(yīng)收款其他愿收款Otherreceivables

11591其他應(yīng)收款-港幣其他愿收款-港第Otherreceivables-HKD

11592其他應(yīng)收款-美元其他鷹收款-美元Otherreceivables-USD

備抵壞帳一其他應(yīng)收Allowanceforbaddebts-other

1160借抵璨幔一其他鷹收款

款receivable

1201商品存貨商品存貨Merchandiseinventory

12011商品存貨（永續(xù)盤(pán)存）商品存貨（永^^存）Merchandiseinventory

Merchandiseinventory(Stock

12012商品存貨（定期盤(pán)存）商品存貨（定期然存）

Closing)

1202制成品裂成品Finishedgoods

1203在制品在裂品Goodsinprocess

1204原料原料Rawmaterials

1205物料物料Supplies

1206在途材料在途材料Material&suppliesintransit

1207回收料回收料Reproducedmaterials

1208借出原料借出原料Lendmaterials

1209瑕疵品瑕疵品Defectivework

Allowanceformarket

1215備抵存貨跌價(jià)損失借抵存貨跌^損失

decline-inventory

124預(yù)付款項(xiàng)JR付款項(xiàng)Prepayments

1241預(yù)付貨款于期寸貨款A(yù)dvancepaymentstosuppliers

1242用品盤(pán)存用品然存Officesuppliesonhand

1243預(yù)付費(fèi)用付費(fèi)用Prepaidexpenses

1244預(yù)付稅款付稅款Prepaidtaxes

1245其他預(yù)付款其他頸付款Otherprepayments

Accounts

1250應(yīng)收關(guān)系企業(yè)款鷹收f(shuō)i彳系企棠款

receivable-relationship

126其他流動(dòng)資產(chǎn)其他流勤資羥Othercurrentassets

1261進(jìn)項(xiàng)稅額mmInputtax

1262其他流動(dòng)資產(chǎn)其他流勤資Othercurrentassets

13長(zhǎng)期投資晨期投資Long-terminvestments

1301長(zhǎng)期投資晨期投資Investmentsinstocks

Allowanceforlosson

1302備抵長(zhǎng)期投資損失借抵晨期投資損失

long-terminvestments

14固定資產(chǎn)固定資羥FixedassetsorPlantassets

140土地土地Land

1401土地土地Land

Accumulated

1402累計(jì)折舊一土地累言十折營(yíng)一土地

depreciation-Land

141房屋及建筑房屋及建篥Buildingsandstructures

1411房屋及建筑房屋及建篥Buildingsandstructures

Accumulated

累計(jì)折舊一房屋及建

1412累言十折營(yíng)一房屋及建篥depreciation-BuiIdingsand

鞏

structures

142機(jī)器設(shè)備Machinery&equipment

1421機(jī)器設(shè)備檄器^^Machinery&equipment

Accumulated

1422累計(jì)折舊一機(jī)器設(shè)備累言十折U一檄器depreciation-Machinery&

equipment

143水電設(shè)備水Powerequipment

1431水電設(shè)備水Powerequipment

Accumulated

1432累計(jì)折舊一水電設(shè)備累言十折營(yíng)一水甯言殳借

depreciation-Powerequipment

144交通設(shè)備交通Transportationfacilities

1441交通設(shè)備交通Transportationfacilities

Accumulated

1442累計(jì)折舊一交通設(shè)備累言十折營(yíng)一交通^^depreciations-Transportation

facilitie

145生財(cái)器具生財(cái)器具Furnitureandfixtures

1451生財(cái)器具生財(cái)器具Furnitureandfixtures

Accumulated

1452累計(jì)折舊一生財(cái)器具累言十折蕾一生時(shí)器具depreciation-furnitureand

fixtures

146工具設(shè)備工具/tTools&equipment

1461工具設(shè)備工具言殳借Tools&equipment

Accumulated

1462累計(jì)折舊一工具設(shè)備累言十折n一工具^(guò)^depreciation-Tools&

equipment

148雜項(xiàng)設(shè)備Miscellaneousequipment

1481雜項(xiàng)設(shè)備Miscellaneousequipment

Accumulated

1482累計(jì)折舊一雜項(xiàng)設(shè)備累言十折U—奈隹^depreciation-Miscellaneous

equipment

未完工程及預(yù)付工程未完工程及予翻寸工程及Constructionworkinprogress

149

及設(shè)備款andadvancepayments

1491未完工程未完工程Constructionworkinprogress

Advancepaymentson

1492預(yù)付工程及設(shè)備款付工程及言殳借款

constructionandequipment

15其他資產(chǎn)其他資Otherassets

151遞延費(fèi)用遮延費(fèi)用Deferredcharges

1511開(kāi)辦費(fèi)Organizationcosts

1512遞延權(quán)利金遮延^利金Deferredroyalties

1521存出保證金存出保金Guaranteedepositspaid

1531催收款項(xiàng)催收款項(xiàng)Accountsreceivableoverdue

1532備抵壞帳一催收款項(xiàng)借抵十裹幔一催收款項(xiàng)Allowanceforbaddebts

1541閑置資產(chǎn)Idleassets

Accumulated

1542累計(jì)折舊一閑置資產(chǎn)累言十折蕾一置資羥

Hfldepreciation-idleassets

1601應(yīng)收保證票據(jù)鷹收保票撼Guaranteenotes

1602存出保證票據(jù)存出保瞪票撼Certifiednotes

2負(fù)債aftLiabilities

210短期借款短期借款Short-termloans

2101銀行透支金艮行透支Bankoverdrafts

2102銀行借款金艮行借款Bankloans

2103購(gòu)料貸款瞞料貸款Purchasesloans

2109其他短期借款其他短期借款Othershort-termloans

2110應(yīng)付商業(yè)本票鷹付商棠本票Commercialpaperspayable

Discountoncommercialpapers

2111應(yīng)付商業(yè)本票折價(jià)鷹付商蕖本票折僵

payable

2141應(yīng)付票據(jù)愿付票力或Notespayable

2142其他應(yīng)付票據(jù)其他鷹付票撮Othernotespayable

2143應(yīng)付帳款愿付。辰款A(yù)ccountspayable

21431應(yīng)付帳款-港幣愿付0展款-港第Accountspayable-HKD

21432應(yīng)付帳款-美元愿付11展款-美元Accountspayable-USD

2146應(yīng)付費(fèi)用愿付費(fèi)用Accruedexpenses

2147應(yīng)付股利鷹付股利Dividendspayable

2148應(yīng)付稅捐愿付稅捐Othertaxespayable

2151銷(xiāo)項(xiàng)稅額金肖項(xiàng)稅額Othernotespayable

2159其他應(yīng)付款其他鷹付款Otherpayables

2160應(yīng)付所得稅鷹付所得稅Incometaxespayable

225預(yù)收款項(xiàng)子劃攵款項(xiàng)Accountscollectedinadvance

2251預(yù)收貨款收貨款A(yù)dvancesfromcustomers

Otheraccountscollectedin

2254其他預(yù)收款其他收款

51advance

2255代收款代收款Collectionforothers

2270其他流動(dòng)負(fù)債其他流勤負(fù)僮Othercurrentliabilities

24長(zhǎng)期負(fù)債房期負(fù)僮Long-termliabilities

240長(zhǎng)期債務(wù)房期僮不務(wù)Long-termloanspayable

2401長(zhǎng)期借款房期借款Long-termloanspayable

2402長(zhǎng)期應(yīng)付款晨期愿付款Long-termpayables

2405其他長(zhǎng)期負(fù)債其他房期負(fù)債Otherlong-termliabilities

25其他負(fù)責(zé)其他負(fù)責(zé)Otherliabilities

2501存入保證金存入保金Guaranteedepositsreceived

Trustcollectionand

26信托代理及保證負(fù)債信代理及保負(fù)債

reguaranteeliabilities

2601存入保證票據(jù)存入保瞪票擄Guaranteenotesreceived

Commitmentsonguarantee

2602應(yīng)付保證票據(jù)鷹付保瞪票撮

notes

3股東權(quán)益股束槿益Stockholders，equity

31投入資本投入資本Paid-incapital

3101股本股本Capitalstock

3109預(yù)收股本51收股本Capitalreceivedinadvance

3201增資準(zhǔn)備增資舉借Additionalcapitalsurplus

3301資本公積資本公稹Capitalsurplus

34保留盈馀保留盈繪Retainedearnings

Appropriatedretained

340已指撥保留盈馀已指接保留盈繪

earnings

3401法定公積法定公稹Legalsurplus

Unappropriatedretained

341未指撥保留盈馀未指接保留盈繪

earnings

Retainedearningsor

3411保留盈馀（累積虧損）保留盈繪（累稹虐虧損）

Accumulatedloss

Profitorloss-current

3412本期損益本期損益

periods

4營(yíng)業(yè)收入管棠收入Operatingrevenues

41營(yíng)業(yè)收入管棠收入Operatingrevenues

410銷(xiāo)貨收入金肖貨收入Salesrevenues

4101銷(xiāo)貨收入金肖貨收入Sales

4102銷(xiāo)貨退回金肖貨退回Salesreturns

4104銷(xiāo)貨折讓金肖貨折^Salesallowances

420勞務(wù)收入勞矜收入Servicerevenues

4201加工收入加工收入Revenueformreprocessing

4209其他營(yíng)業(yè)收入其他管K收入Otheroperatingrevenues

5營(yíng)業(yè)成本管蕖成本Operatingcosts

510銷(xiāo)貨成本金肖貨成本Costofgoodssold

5101銷(xiāo)貨成本金肖貨成本Costofgoodssold

5401直接人工直接人工Directlabor

5500制造費(fèi)用裂造費(fèi)用Manufacturingoverhead

56勞務(wù)成本勞矜成本Servicecosts

560勞務(wù)成本勞矜成本Servicecosts

5601勞務(wù)成本勞矜成本Servicecosts

5901其他營(yíng)業(yè)成本其他管渠成本Otheroperatingcosts

6營(yíng)業(yè)費(fèi)用管渠費(fèi)用Operatingexpenses

61營(yíng)業(yè)費(fèi)用管渠費(fèi)用Operatingexpenses

6101水費(fèi)水費(fèi)Water

6102電費(fèi)ELECTRICITY

6103電話費(fèi)mswTELEPHONE

6104文具及印刷文具及印刷STATIONERY

6105租金租金RENT

6106娛樂(lè)交際費(fèi)娛槃交除費(fèi)ENTERTAINMENT&GIFT

6107維修保養(yǎng)費(fèi)雉修保餐費(fèi)GENERALREPAIR&MAINTENANCE

6108交通費(fèi)交通費(fèi)TRAVELLING

6109保險(xiǎn)費(fèi)保^^INSURANCE

6110廣告費(fèi)廉告費(fèi)ADVERTISING

6111管理費(fèi)管理費(fèi)MANAGEMENTFEES

6112郵費(fèi)POSTAGE

6113出口運(yùn)費(fèi)出口il費(fèi)CARRIAGEOUTWARDS

6118入口運(yùn)費(fèi)入口建費(fèi)CARRIAGEINWARDS

6119核數(shù)費(fèi)核數(shù)費(fèi)AUDITFEES

6120傭金支出傭金支出COMMISSION

6121專(zhuān)業(yè)法律費(fèi)惠棠法律費(fèi)PROFESSIONAL&LEGALCHARGES

6122雜費(fèi)SUNDRY

62折舊費(fèi)折蕾費(fèi)DepreciationExpenses

6201土地折舊費(fèi)土地折H費(fèi)LandDepreciationExpenses

Buildingsandstructures

6202房屋及建筑折舊費(fèi)房屋及建篥折營(yíng)費(fèi)

DepreciationExpenses

Machinery&equipment

6203機(jī)器設(shè)備折舊費(fèi)檄器折營(yíng)費(fèi)

DepreciationExpenses

PowerequipmentDepreciation

6204水電設(shè)備折舊費(fèi)水雷折營(yíng)費(fèi)

asifExpenses

Transportationfacilities

6205交通設(shè)備折舊費(fèi)交通^^折蕾費(fèi)

DepreciationExpenses

Furnitureandfixtures

6206生財(cái)器具折舊費(fèi)生財(cái)器具折營(yíng)費(fèi)

DepreciationExpenses

Tools&equipment

6207工具設(shè)備折舊費(fèi)工具^(guò)^折營(yíng)費(fèi)

DepreciationExpenses

Miscellaneousequipment

6208雜項(xiàng)設(shè)備折舊費(fèi)

DepreciationExpenses

Non-operatingincomeand

7營(yíng)業(yè)外收入及支出管蕖外收入及支出

expenses

71營(yíng)業(yè)外收入管棠外收入Non-operatingincome

710營(yíng)業(yè)外收入管棠外收入Non-operatingincome

7101利息收入利息收入Interestincome

7102財(cái)產(chǎn)交易增益財(cái)羥交易增益Gainondisposalofassets

7103租賃收入租賃收入Rentincome

7104傭金收入傭金收入Commissionincome

7105商品盤(pán)盈商品然盈Gainsonphysicalinventory

7106兌換收入兌換收入Exchangegains

7107退稅收入退稅收入Taxrefundsincome

7108投資收入投資收入Gainoninvestments

7109其他收入其他收入Othernon-operatingincome

72營(yíng)業(yè)外支出管渠外支出Non-operatingexpenses

720營(yíng)業(yè)外支出管渠外支出Non-operatingexpenses

7201利息支出利息支出Interestexpenses

7202財(cái)產(chǎn)交易損失財(cái)羥交易損失Lossondisposalofassets

7203災(zāi)害損失炎害損失Lossoncalamity

7204存貨跌價(jià)損失存貨跌僵損失Lossonmarketdeclineof

inventory

7205盤(pán)存損失然存損失Lossonphysicalinventory

7206兌換損失兌換損失Exchangelosses

7208投資損失投資損失Lossoninvestments

其他營(yíng)業(yè)外支出及損Othernon-operatingexpenses

7209其他管渠外支出及損失

失&losses

非常損益及會(huì)計(jì)原則非常損益及畬言十原即建Extraordinaryitemsand

8

變更累積影響數(shù)更累稹影智數(shù)cumulativeeffect

81非常損益非常損益Extraordinaryitems

8101非常損益非常損益Extraordinaryitems

會(huì)計(jì)原則變更累積影畬言十原刖燮更累稽影轡Cumulativeeffectofchanges

8202

響數(shù)數(shù)inaccountingprincip

9所得稅所得稅Incometaxes

91所得稅所得稅Incometaxes

910所得稅所得稅Incometaxes

9101預(yù)計(jì)所得稅言十所得稅Incometaxes

科目編澳門(mén)會(huì)計(jì)科目名稱（簡(jiǎn)澳門(mén)會(huì)計(jì)科目名稱（繁

澳門(mén)會(huì)計(jì)科目名稱（英文）

碼體）體）

101現(xiàn)金現(xiàn)金Cash

1011現(xiàn)金-港幣現(xiàn)金-港整Cash-HKD

1012現(xiàn)金-葡幣現(xiàn)金-葡酹Cash-MOP

102銀行存款金艮行存款Bankdeposits

1021匯豐銀行存款H粵金艮行存款Hsbc

10211匯豐銀行港幣隆粵金艮行港潞Hsbc-HKD

10212匯豐銀行葡幣隆瞿金艮行葡酹Hsbc-MOP

1023中國(guó)銀行存款中閾金艮行存款Boc

10231中國(guó)銀行港幣中閾金艮行港酹Boc-HKD

10232中國(guó)銀行葡幣中閾金艮行葡第Boc-MOP

1027定期存款定期存款Timedeposits

10271匯豐銀行定期存款-HKD隆豐金艮行定期存款-HKDTimedepositsofhsbc-HKD

10272匯豐銀行定期存款-MOPEE豐金艮行定期存款-MOPTimedepositsofhsbc-MOP

110短期投資短期投資Short-terminvestments

Short-terminvestments-

1101短期投資-股票短期投資-股票

Stocks

Short-terminvestments一

1102短期投資-債券短期投資-債券

bonds

Short-terminvestments一

1103短期投資-投資基金短期投資-投資基金

InvestmentFund

Short-term

1104短期投資-其他短期投資-其他

investments-Others

Allowanceformarketdecline

119短期投資跌價(jià)準(zhǔn)備短期投資跌^準(zhǔn)借

marketablesecurities

120應(yīng)收票據(jù)鷹收票摞Notesreceivable

1201應(yīng)收票據(jù)-HKD鷹收票擄-HKDNotesreceivable-HKD

1202應(yīng)收票據(jù)-MOP鷹收票擄-MOPNotesreceivable-MOP

121應(yīng)收股利鷹收股利Dividendreceivable

122應(yīng)收帳款鷹收根款A(yù)ccountsreceivable

1221應(yīng)收帳款-HKD收幔款-HKDAccountsreceivable-HKD

1222應(yīng)收帳款-MOP愿收。展款-MOPAccountsreceivable-MOP

1223應(yīng)收帳款-USD愿收。展款-USDAccountsreceivable-USD

Shareholdersorassociated

123股東或聯(lián)號(hào)（借方）股束或耳簫虢（借方）

company

1231股東往來(lái)股柬往來(lái)Shareholders

1232聯(lián)號(hào)往來(lái)瑙筋虎往來(lái)Associatedcompany

124其他應(yīng)收款其他愿收款Otherreceivables

1241其他應(yīng)收帳款-HKD其他鷹收巾良款-HKDOtherreceivables-HKD

1242其他應(yīng)收帳款-MOP其他鷹收巾良款-MOPOtherreceivables-MOP

125其他借出貸款其他借出貸款Otherloans

1251員工借款員工借款Staffloans

12511員工借款-HKD員工借款-HKDStaffloans-HKD

12512員工借款-MOP具工借款-MOPStaffloans-MOP

1252其他借款其他借款Otherborrowings

12521其他借款-HKD其他借款-HKDOtherborrowings-HKD

12522其他借款-MOP其他借款-MOPOtherborrowings-MOP

1253銀行短期貸款金艮行短期貸款Short-termbankloans

12531銀行短期貸款-HKD金艮行短期貸款-HKDShort-termbankloans-HKD

12532銀行短期貸款-MOP金艮行短期貸款-MOPShort-termbankloans-MOP

Shareholdersofshort-term

1254股東短期貸款股束短期貸款

loans

Shareholdersofshort-term

12541股東短期貸款-HKD股束短期貸款-HKD

loans-HKD

Shareholdersofshort-term

12542股東短期貸款-MOP股束短期貸款-MOP

loans-MOP

129呆壞賬準(zhǔn)備呆壤時(shí)準(zhǔn)借Baddebtsprepared

130商品商品Commodities

Inventoriesofgoods

1301貨品存貨（永續(xù)盤(pán)存）貨品存貨（永^然存）

(sustainableinventory)

貨品盤(pán)存（定期盤(pán)貨品然存（定期籃Goodsinventory(regular

1302

存）-MOP存）-MOPinventory)一MOP

貨品盤(pán)存（定期盤(pán)貨品籃存（定期籃Goodsinventory(regular

1303

存）-HKD存）-HKDinventory)-HKD

Manufacturesand

131制成品及半制成品制成品及半制成品

semi-manufactures

副產(chǎn)品,廢料及剩余物副品，屢料及剩繪物By-products,wasteandthe

132

料料remainingmaterial

133在制品在制品Goodsinprocess

Rawmaterials,auxiliary

134原料，輔助及消耗物料原料,助及消耗物料

materialsandconsumption

13401原料原料Rawmaterials

13402輔助物料年書(shū)助物料Supplementarymate