香港會(huì)計(jì)科目

1、香港會(huì)計(jì)科目科目編碼香港會(huì)計(jì)科目名稱(簡(jiǎn)體)香港會(huì)計(jì)科目名稱(繁體)香港會(huì)計(jì)科目名稱(英文)1資產(chǎn)資產(chǎn)Assets110現(xiàn)金現(xiàn)金Cash1101庫(kù)存現(xiàn)金庫(kù)存現(xiàn)金Cash on hand11011庫(kù)存現(xiàn)金-港幣庫(kù)存現(xiàn)金-港幣Cash on hand-HKD11012庫(kù)存現(xiàn)金-美元庫(kù)存現(xiàn)金-美元Cash on hand-USD1102銀行存款銀行存款Cash in banks11021匯豐銀行存款匯豐銀行存款HSBC110211匯豐銀行存款-港幣匯豐銀行存款-港幣HSBC-HKD110212匯豐銀行存款-美元匯豐銀行存款-美元HSBC-USD11022中國(guó)銀行存款中國(guó)銀行存款BOC110221中國(guó)

2、銀行存款-港幣中國(guó)銀行存款-港幣BOC-HKD110222中國(guó)銀行存款-美元中國(guó)銀行存款-美元BOC-USD1103定期存款定期存款Time deposits11031匯豐銀行定期存款-港幣匯豐銀行定期存款-港幣Time deposits of HSBC-HKD11032匯豐銀行定期存款-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-港幣零用金-港幣Petty cash-HKD11042零用金-美元零用金-美元Petty cash-USD113短期投資短期投資Short-term investments11

3、31有價(jià)證券有價(jià)證券Marketable securities1132備抵有價(jià)證券跌價(jià)損失備抵有價(jià)證券跌價(jià)損失Allowance for market decline marketable securities1141應(yīng)收票據(jù)應(yīng)收票據(jù)Notes receivable11411應(yīng)收票據(jù)-港幣應(yīng)收票據(jù)-港幣Notes receivable-HKD11412應(yīng)收票據(jù)-美元應(yīng)收票據(jù)-美元Notes receivable-USD1142貼現(xiàn)應(yīng)收票據(jù)貼現(xiàn)應(yīng)收票據(jù)Notes receivable discounted1143備抵壞帳-應(yīng)收票據(jù)備抵壞帳-應(yīng)收票據(jù)Allowance for bad debts-

4、notes receivable1144應(yīng)收帳款應(yīng)收帳款A(yù)ccounts receivable11441應(yīng)收帳款-港幣應(yīng)收帳款-港幣Accounts receivable-HKD11442應(yīng)收帳款-美元應(yīng)收帳款-美元Accounts receivable-USD1145備低壞帳-應(yīng)收帳款備低壞帳-應(yīng)收帳款A(yù)llowance for bad debts-accounts receivable1148應(yīng)收退稅款應(yīng)收退稅款Tax refunds receivable1149留抵稅額留抵稅額Tax retained1150應(yīng)收收益應(yīng)收收益Accrued income1159其他應(yīng)收款其他應(yīng)收款Othe

5、r receivables11591其他應(yīng)收款-港幣其他應(yīng)收款-港幣Other receivables-HKD11592其他應(yīng)收款-美元其他應(yīng)收款-美元Other receivables-USD1160備抵壞帳其他應(yīng)收款備抵壞帳其他應(yīng)收款A(yù)llowance for bad debts-other receivable1201商品存貨商品存貨Merchandise inventory12011商品存貨(永續(xù)盤(pán)存)商品存貨(永續(xù)盤(pán)存)Merchandise inventory12012商品存貨(定期盤(pán)存)商品存貨(定期盤(pán)存)Merchandise inventory(Stock Closing)1

6、202制成品製成品Finished goods1203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備抵存貨跌價(jià)損失備抵存貨跌價(jià)損失Allowance for market decline-inventory124預(yù)付款項(xiàng)預(yù)付款項(xiàng)Prepayments1241預(yù)付貨款

7、預(yù)付貨款A(yù)dvance payments to suppliers1242用品盤(pán)存用品盤(pán)存Office supplies on hand1243預(yù)付費(fèi)用預(yù)付費(fèi)用Prepaid expenses1244預(yù)付稅款預(yù)付稅款Prepaid taxes1245其他預(yù)付款其他預(yù)付款Other prepayments1250應(yīng)收關(guān)系企業(yè)款應(yīng)收關(guān)係企業(yè)款A(yù)ccounts receivable-relationship126其他流動(dòng)資產(chǎn)其他流動(dòng)資產(chǎn)Other current assets1261進(jìn)項(xiàng)稅額進(jìn)項(xiàng)稅額Input tax1262其他流動(dòng)資產(chǎn)其他流動(dòng)資產(chǎn)Other current assets13長(zhǎng)期投資

8、長(zhǎng)期投資Long-term investments1301長(zhǎng)期投資長(zhǎng)期投資Investments in stocks1302備抵長(zhǎng)期投資損失備抵長(zhǎng)期投資損失Allowance for loss on long-term investments14固定資產(chǎn)固定資產(chǎn)Fixed assets or Plant assets140土地土地Land1401土地土地Land1402累計(jì)折舊土地累計(jì)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 structur

9、es1412累計(jì)折舊房屋及建筑累計(jì)折舊房屋及建築Accumulated depreciation-Buildings and structures142機(jī)器設(shè)備機(jī)器設(shè)備Machinery & equipment1421機(jī)器設(shè)備機(jī)器設(shè)備Machinery & equipment1422累計(jì)折舊機(jī)器設(shè)備累計(jì)折舊機(jī)器設(shè)備Accumulated depreciation-Machinery & equipment143水電設(shè)備水電設(shè)備Power equipment1431水電設(shè)備水電設(shè)備Power equipment1432累計(jì)折舊水電設(shè)備累計(jì)折舊水電設(shè)備Accumulated

10、 depreciation-Power equipment144交通設(shè)備交通設(shè)備Transportation facilities1441交通設(shè)備交通設(shè)備Transportation facilities1442累計(jì)折舊交通設(shè)備累計(jì)折舊交通設(shè)備Accumulated depreciations-Transportation facilitie145生財(cái)器具生財(cái)器具Furniture and fixtures1451生財(cái)器具生財(cái)器具Furniture and fixtures1452累計(jì)折舊生財(cái)器具累計(jì)折舊生財(cái)器具Accumulated depreciation-furniture and fi

11、xtures146工具設(shè)備工具設(shè)備Tools & equipment1461工具設(shè)備工具設(shè)備Tools & equipment1462累計(jì)折舊工具設(shè)備累計(jì)折舊工具設(shè)備Accumulated depreciation-Tools & equipment148雜項(xiàng)設(shè)備雜項(xiàng)設(shè)備Miscellaneous equipment1481雜項(xiàng)設(shè)備雜項(xiàng)設(shè)備Miscellaneous equipment1482累計(jì)折舊雜項(xiàng)設(shè)備累計(jì)折舊雜項(xiàng)設(shè)備Accumulated depreciation-Miscellaneous equipment149未完工程及預(yù)付工程及設(shè)備款未完工程及預(yù)付工程及

12、設(shè)備款Construction work in progress and advance payments1491未完工程未完工程Construction work in progress1492預(yù)付工程及設(shè)備款預(yù)付工程及設(shè)備款A(yù)dvance payments on construction and equipment15其他資產(chǎn)其他資產(chǎn)Other assets151遞延費(fèi)用遞延費(fèi)用Deferred charges1511開(kāi)辦費(fèi)開(kāi)辦費(fèi)Organization costs1512遞延權(quán)利金遞延權(quán)利金Deferred royalties1521存出保證金存出保證金Guarantee deposit

13、s paid1531催收款項(xiàng)催收款項(xiàng)Accounts receivable overdue1532備抵壞帳催收款項(xiàng)備抵壞帳催收款項(xiàng)Allowance for bad debts1541閑置資產(chǎn)閒置資產(chǎn)Idle assets1542累計(jì)折舊閑置資產(chǎn)累計(jì)折舊閒置資產(chǎn)Accumulated depreciation-idle assets1601應(yīng)收保證票據(jù)應(yīng)收保證票據(jù)Guarantee notes1602存出保證票據(jù)存出保證票據(jù)Certified notes2負(fù)債負(fù)債Liabilities210短期借款短期借款Short-term loans2101銀行透支銀行透支Bank overdrafts2

14、102銀行借款銀行借款Bank loans2103購(gòu)料貸款購(gòu)料貸款Purchases loans2109其他短期借款其他短期借款Other short-term loans2110應(yīng)付商業(yè)本票應(yīng)付商業(yè)本票Commercial papers payable2111應(yīng)付商業(yè)本票折價(jià)應(yīng)付商業(yè)本票折價(jià)Discount on commercial papers payable2141應(yīng)付票據(jù)應(yīng)付票據(jù)Notes payable2142其他應(yīng)付票據(jù)其他應(yīng)付票據(jù)Other notes payable2143應(yīng)付帳款應(yīng)付帳款A(yù)ccounts payable21431應(yīng)付帳款-港幣應(yīng)付帳款-港幣Accounts

15、payable-HKD21432應(yīng)付帳款-美元應(yīng)付帳款-美元Accounts payable-USD2146應(yīng)付費(fèi)用應(yīng)付費(fèi)用Accrued expenses2147應(yīng)付股利應(yīng)付股利Dividends payable2148應(yīng)付稅捐應(yīng)付稅捐Other taxes payable2151銷項(xiàng)稅額銷項(xiàng)稅額Other notes payable2159其他應(yīng)付款其他應(yīng)付款Other payables2160應(yīng)付所得稅應(yīng)付所得稅Income taxes payable225預(yù)收款項(xiàng)預(yù)收款項(xiàng)Accounts collected in advance2251預(yù)收貨款預(yù)收貨款A(yù)dvances from cus

16、tomers2254其他預(yù)收款其他預(yù)收款Other accounts collected in advance2255代收款代收款Collection for others2270其他流動(dòng)負(fù)債其他流動(dòng)負(fù)債Other current liabilities24長(zhǎng)期負(fù)債長(zhǎng)期負(fù)債Long-term liabilities240長(zhǎng)期債務(wù)長(zhǎng)期債務(wù)Long-term loans payable2401長(zhǎng)期借款長(zhǎng)期借款Long-term loans payable2402長(zhǎng)期應(yīng)付款長(zhǎng)期應(yīng)付款Long-term payables2405其他長(zhǎng)期負(fù)債其他長(zhǎng)期負(fù)債Other long-term liabiliti

17、es25其他負(fù)責(zé)其他負(fù)責(zé)Other liabilities2501存入保證金存入保證金Guarantee deposits received26信托代理及保證負(fù)債信託代理及保證負(fù)債Trust collection and guarantee liabilities2601存入保證票據(jù)存入保證票據(jù)Guarantee notes received2602應(yīng)付保證票據(jù)應(yīng)付保證票據(jù)Commitments on guarantee notes3股東權(quán)益股東權(quán)益Stockholders' equity31投入資本投入資本Paid-in capital3101股本股本Capital stock310

18、9預(yù)收股本預(yù)收股本Capital received in advance3201增資準(zhǔn)備增資準(zhǔn)備Additional capital surplus3301資本公積資本公積Capital surplus34保留盈馀保留盈餘Retained earnings340已指撥保留盈馀已指撥保留盈餘Appropriated retained earnings3401法定公積法定公積Legal surplus341未指撥保留盈馀未指撥保留盈餘Unappropriated retained earnings3411保留盈馀（累積虧損）保留盈餘（累積虧損）Retained earnings or Accumu

19、lated loss3412本期損益本期損益Profit or loss-current periods4營(yíng)業(yè)收入營(yíng)業(yè)收入Operating revenues41營(yíng)業(yè)收入營(yíng)業(yè)收入Operating revenues410銷貨收入銷貨收入Sales revenues4101銷貨收入銷貨收入Sales4102銷貨退回銷貨退回Sales returns4104銷貨折讓銷貨折讓Sales allowances420勞務(wù)收入勞務(wù)收入Service revenues4201加工收入加工收入Revenue form reprocessing4209其他營(yíng)業(yè)收入其他營(yíng)業(yè)收入Other operating re

20、venues5營(yíng)業(yè)成本營(yíng)業(yè)成本Operating costs510銷貨成本銷貨成本Cost of goods sold5101銷貨成本銷貨成本Cost of goods sold5401直接人工直接人工Direct labor5500制造費(fèi)用製造費(fèi)用Manufacturing overhead56勞務(wù)成本勞務(wù)成本Service costs560勞務(wù)成本勞務(wù)成本Service costs5601勞務(wù)成本勞務(wù)成本Service costs5901其他營(yíng)業(yè)成本其他營(yíng)業(yè)成本Other operating costs6營(yíng)業(yè)費(fèi)用營(yíng)業(yè)費(fèi)用Operating expenses61營(yíng)業(yè)費(fèi)用營(yíng)業(yè)費(fèi)用Operati

21、ng expenses6101水費(fèi)水費(fèi)Water6102電費(fèi)電費(fèi)ELECTRICITY6103電話費(fèi)電話費(fèi)TELEPHONE6104文具及印刷文具及印刷STATIONERY6105租金租金RENT6106娛樂(lè)交際費(fèi)娛樂(lè)交際費(fèi)ENTERTAINMENT & GIFT6107維修保養(yǎng)費(fèi)維修保養(yǎng)費(fèi)GENERAL REPAIR & MAINTENANCE6108交通費(fèi)交通費(fèi)TRAVELLING6109保險(xiǎn)費(fèi)保險(xiǎn)費(fèi)INSURANCE6110廣告費(fèi)廣告費(fèi)ADVERTISING6111管理費(fèi)管理費(fèi)MANAGEMENT FEES6112郵費(fèi)郵費(fèi)POSTAGE6113出口運(yùn)費(fèi)出口運(yùn)費(fèi)CARRIA

22、GE OUTWARDS6118入口運(yùn)費(fèi)入口運(yùn)費(fèi)CARRIAGE INWARDS6119核數(shù)費(fèi)核數(shù)費(fèi)AUDIT FEES6120傭金支出傭金支出COMMISSION6121專業(yè)法律費(fèi)專業(yè)法律費(fèi)PROFESSIONAL & LEGAL CHARGES6122雜費(fèi)雜費(fèi)SUNDRY62折舊費(fèi)折舊費(fèi)Depreciation Expenses6201土地折舊費(fèi)土地折舊費(fèi)Land Depreciation Expenses6202房屋及建筑折舊費(fèi)房屋及建築折舊費(fèi)Buildings and structures Depreciation Expenses6203機(jī)器設(shè)備折舊費(fèi)機(jī)器設(shè)備折舊費(fèi)Machin

23、ery & equipment Depreciation Expenses6204水電設(shè)備折舊費(fèi)水電設(shè)備折舊費(fèi)Power equipment Depreciation Expenses6205交通設(shè)備折舊費(fèi)交通設(shè)備折舊費(fèi)Transportation facilities Depreciation Expenses6206生財(cái)器具折舊費(fèi)生財(cái)器具折舊費(fèi)Furniture and fixtures Depreciation Expenses6207工具設(shè)備折舊費(fèi)工具設(shè)備折舊費(fèi)Tools & equipment Depreciation Expenses6208雜項(xiàng)設(shè)備折舊費(fèi)雜項(xiàng)設(shè)備折

24、舊費(fèi)Miscellaneous equipment Depreciation Expenses7營(yíng)業(yè)外收入及支出營(yíng)業(yè)外收入及支出Non-operating income and expenses71營(yíng)業(yè)外收入營(yíng)業(yè)外收入Non-operating income710營(yíng)業(yè)外收入營(yíng)業(yè)外收入Non-operating income7101利息收入利息收入Interest income7102財(cái)產(chǎn)交易增益財(cái)產(chǎn)交易增益Gain on disposal of assets7103租賃收入租賃收入Rent income7104傭金收入傭金收入Commission income7105商品盤(pán)盈商品盤(pán)盈Gains

25、 on physical inventory7106兌換收入兌換收入Exchange gains7107退稅收入退稅收入Tax refunds income7108投資收入投資收入Gain on investments7109其他收入其他收入Other non-operating income72營(yíng)業(yè)外支出營(yíng)業(yè)外支出Non-operating expenses720營(yíng)業(yè)外支出營(yíng)業(yè)外支出Non-operating expenses7201利息支出利息支出Interest expenses7202財(cái)產(chǎn)交易損失財(cái)產(chǎn)交易損失Loss on disposal of assets7203災(zāi)害損失災(zāi)害損失L

26、oss on calamity7204存貨跌價(jià)損失存貨跌價(jià)損失Loss on market decline of inventory7205盤(pán)存損失盤(pán)存損失Loss on physical inventory7206兌換損失兌換損失Exchange losses7208投資損失投資損失Loss on investments7209其他營(yíng)業(yè)外支出及損失其他營(yíng)業(yè)外支出及損失Other non-operating expenses & losses8非常損益及會(huì)計(jì)原則變更累積影響數(shù)非常損益及會(huì)計(jì)原則變更累積影響數(shù)Extraordinary items and cumulative effec

27、t81非常損益非常損益Extraordinary items8101非常損益非常損益Extraordinary items8202會(huì)計(jì)原則變更累積影響數(shù)會(huì)計(jì)原則變更累積影響數(shù)Cumulative effect of changes in accounting princip9所得稅所得稅Income taxes91所得稅所得稅Income taxes910所得稅所得稅Income taxes9101預(yù)計(jì)所得稅預(yù)計(jì)所得稅Income taxes科目編碼澳門(mén)會(huì)計(jì)科目名稱(簡(jiǎn)體)澳門(mén)會(huì)計(jì)科目名稱(繁體)澳門(mén)會(huì)計(jì)科目名稱(英文)101現(xiàn)金現(xiàn)金Cash1011現(xiàn)金-港幣現(xiàn)金-港幣Cash-HKD1012

28、現(xiàn)金-葡幣現(xiàn)金-葡幣Cash-MOP102銀行存款銀行存款Bank deposits1021匯豐銀行存款匯豐銀行存款Hsbc10211匯豐銀行港幣匯豐銀行港幣Hsbc-HKD10212匯豐銀行葡幣匯豐銀行葡幣Hsbc-MOP1023中國(guó)銀行存款中國(guó)銀行存款Boc10231中國(guó)銀行港幣中國(guó)銀行港幣Boc-HKD10232中國(guó)銀行葡幣中國(guó)銀行葡幣Boc-MOP1027定期存款定期存款Time deposits10271匯豐銀行定期存款-HKD匯豐銀行定期存款-HKDTime deposits of hsbc-HKD10272匯豐銀行定期存款-MOP匯豐銀行定期存款-MOPTime deposits

29、 of hsbc-MOP110短期投資短期投資Short-term investments1101短期投資-股票短期投資-股票Short-term investments - Stocks1102短期投資-債券短期投資-債券Short-term investments - bonds1103短期投資-投資基金短期投資-投資基金Short-term investments - Investment Fund1104短期投資-其他短期投資-其他Short-term investments-Others119短期投資跌價(jià)準(zhǔn)備短期投資跌價(jià)準(zhǔn)備Allowance for market decline m

30、arketable securities120應(yīng)收票據(jù)應(yīng)收票據(jù)Notes receivable1201應(yīng)收票據(jù)-HKD應(yīng)收票據(jù)-HKDNotes receivable-HKD1202應(yīng)收票據(jù)-MOP應(yīng)收票據(jù)-MOPNotes receivable-MOP121應(yīng)收股利應(yīng)收股利Dividend receivable122應(yīng)收帳款應(yīng)收帳款A(yù)ccounts receivable1221應(yīng)收帳款-HKD應(yīng)收帳款-HKDAccounts receivable-HKD1222應(yīng)收帳款-MOP應(yīng)收帳款-MOPAccounts receivable-MOP1223應(yīng)收帳款-USD應(yīng)收帳款-USDAccount

31、s receivable-USD123股東或聯(lián)號(hào)(借方)股東或聯(lián)號(hào)(借方)Shareholders or associated company1231股東往來(lái)股東往來(lái)Shareholders1232聯(lián)號(hào)往來(lái)聯(lián)號(hào)往來(lái)Associated company124其他應(yīng)收款其他應(yīng)收款Other receivables1241其他應(yīng)收帳款-HKD其他應(yīng)收帳款-HKDOther receivables-HKD1242其他應(yīng)收帳款-MOP其他應(yīng)收帳款-MOPOther receivables-MOP125其他借出貸款其他借出貸款Other loans1251員工借款員工借款Staff loans12511員

32、工借款-HKD員工借款-HKDStaff loans-HKD12512員工借款-MOP員工借款-MOPStaff loans-MOP1252其他借款其他借款Other borrowings12521其他借款-HKD其他借款-HKDOther borrowings-HKD12522其他借款-MOP其他借款-MOPOther borrowings-MOP1253銀行短期貸款銀行短期貸款Short-term bank loans12531銀行短期貸款-HKD銀行短期貸款-HKDShort-term bank loans-HKD12532銀行短期貸款-MOP銀行短期貸款-MOPShort-term b

33、ank loans-MOP1254股東短期貸款股東短期貸款Shareholders of short-term loans12541股東短期貸款-HKD股東短期貸款-HKDShareholders of short-term loans-HKD12542股東短期貸款-MOP股東短期貸款-MOPShareholders of short-term loans-MOP129呆壞賬準(zhǔn)備呆壞賬準(zhǔn)備Bad debts prepared130商品商品Commodities1301貨品存貨(永續(xù)盤(pán)存)貨品存貨(永續(xù)盤(pán)存)Inventories of goods (sustainable inventory)

34、1302貨品盤(pán)存(定期盤(pán)存)-MOP貨品盤(pán)存(定期盤(pán)存)-MOPGoods inventory (regular inventory) - MOP1303貨品盤(pán)存(定期盤(pán)存)-HKD貨品盤(pán)存(定期盤(pán)存)-HKDGoods inventory (regular inventory) - HKD131制成品及半制成品制成品及半制成品Manufactures and semi-manufactures132副產(chǎn)品,廢料及剩余物料副產(chǎn)品,廢料及剩餘物料By-products, waste and the remaining material133在制品在制品Goods in process134原料,

35、輔助及消耗物料原料,輔助及消耗物料Raw materials, auxiliary materials and consumption13401原料原料Raw materials13402輔助物料輔助物料Supplementary materials13403其他物料其他物料Other matters13404消耗包裝消耗包裝Consumption of packaging139存貨跌價(jià)準(zhǔn)備存貨跌價(jià)準(zhǔn)備Allowance for market decline-inventory140遞延及預(yù)付費(fèi)用遞延及預(yù)付費(fèi)用Prepaid expenses150長(zhǎng)期股權(quán)投資長(zhǎng)期股權(quán)投資Long-term i

36、nvestments in stocks151長(zhǎng)期債券投資長(zhǎng)期債券投資Long-term bond investments159長(zhǎng)期投資減值準(zhǔn)備長(zhǎng)期投資減值準(zhǔn)備Allowance for loss on long-term investments160有形資產(chǎn)有形資產(chǎn)Fixed assets or plant assets16001土地土地Land16002樓宇及其他建筑樓宇及其他建築Buildings and structures16003機(jī)器及設(shè)備機(jī)器及設(shè)備Machinery & equipment16004運(yùn)輸設(shè)備運(yùn)輸設(shè)備Transportation facilities1600

37、5工具及用具工具及用具Tools & equipment16006辦公室設(shè)備辦公室設(shè)備Office equipment16007各類家俱各類傢俱Furniture & fixture161在建工程在建工程In the works16101建筑工程建築工程Construction16102安裝工程安裝工程Installation works168有形資產(chǎn)折舊累積有形資產(chǎn)折舊累積Accumulated depreciation16801土地折舊累積土地折舊累積Accumulated depreciation-Land16802樓宇及其他建筑折舊累積樓宇及其他建築折舊累積Accumu

38、lated depreciation-Buildings and structures16803機(jī)器及設(shè)備折舊累積機(jī)器及設(shè)備折舊累積Accumulated depreciation-Machinery & equipment16804運(yùn)輸設(shè)備折舊累積運(yùn)輸設(shè)備折舊累積Accumulated depreciations-Transportation facilities16805工具及用具折舊累積工具及用具折舊累積Accumulated depreciation-Tools & equipment16806辦公室設(shè)備折舊累積辦公室設(shè)備折舊累積Accumulated deprecia

39、tion-Office Equipment16807各類家俱折舊累積各類傢俱折舊累積Accumulated depreciation-FURNITURE & FIXTURE169累計(jì)資產(chǎn)減值累計(jì)資產(chǎn)減值Total assets impairment16901土地減值土地減值Impairment of land170無(wú)形資產(chǎn)無(wú)形資產(chǎn)Intangible assets17001研究及開(kāi)發(fā)研究及開(kāi)發(fā)Research and development17002專利權(quán)專利權(quán)Franchise17003其他權(quán)利其他權(quán)利Other rights17004頂手費(fèi)頂手費(fèi)Changed fees17005經(jīng)

40、營(yíng)權(quán)經(jīng)營(yíng)權(quán)The right to operate17006開(kāi)辦費(fèi)及擴(kuò)充費(fèi)開(kāi)辦費(fèi)及擴(kuò)充費(fèi)Start-up and expansion costs17007電腦軟件電腦軟件Computer software178無(wú)形資產(chǎn)攤銷累積無(wú)形資產(chǎn)攤銷累積Accumulated amortization of intangible assets17801研究及開(kāi)發(fā)攤銷累積研究及開(kāi)發(fā)攤銷累積Amortization of accumulated research and development17802專利權(quán)攤銷累積專利權(quán)攤銷累積Accumulated amortization of the franchis

41、e17803其他權(quán)利攤銷累積其他權(quán)利攤銷累積Accumulated amortization of other rights17804頂手費(fèi)攤銷累積頂手費(fèi)攤銷累積Hand accumulated amortization charges17805經(jīng)營(yíng)權(quán)攤銷累積經(jīng)營(yíng)權(quán)攤銷累積The right to operate accumulated amortization17806開(kāi)辦費(fèi)及擴(kuò)充費(fèi)攤銷累積開(kāi)辦費(fèi)及擴(kuò)充費(fèi)攤銷累積Start-up costs and expansion of accumulated amortization17807電腦軟件攤銷累積電腦軟件攤銷累積Accumulated am

42、ortization of computer software179累計(jì)無(wú)形資產(chǎn)減值累計(jì)無(wú)形資產(chǎn)減值Total impairment of intangible assets180長(zhǎng)期待攤費(fèi)用長(zhǎng)期待攤費(fèi)用Long-term prepaid expenses210短期借款短期借款Short-term borrowing2101銀行借款銀行借款Bank borrowings2102其他金融機(jī)構(gòu)借款其他金融機(jī)構(gòu)借款Other financial institutions borrowing220應(yīng)付票據(jù)應(yīng)付票據(jù)Notes payable2201應(yīng)付票據(jù)-MOP應(yīng)付票據(jù)-MOPNotes payabl

43、e - MOP2202應(yīng)付票據(jù)-HKD應(yīng)付票據(jù)-HKDNotes payable - HKD221應(yīng)付帳款應(yīng)付帳款Trade creditors2211應(yīng)付帳款-MOP應(yīng)付帳款-MOPCreditors-MOP2212應(yīng)付帳款-HKD應(yīng)付帳款-HKDCreditors-HKD2213應(yīng)付帳款-USD應(yīng)付帳款-USDCreditors-USD222所得稅備用金所得稅備用金Income tax imprest223股東或聯(lián)號(hào)(貸方)股東或聯(lián)號(hào)(貸方)Inter companys2231股東往來(lái)股東往來(lái)Inter companys223101A公司A公司A company223102B公司A公司B

44、company2232聯(lián)號(hào)往來(lái)聯(lián)號(hào)往來(lái)Inter companys22321聯(lián)號(hào)往來(lái)-MOP聯(lián)號(hào)往來(lái)-MOPOf the exchanges - MOP22322聯(lián)號(hào)往來(lái)-HKD聯(lián)號(hào)往來(lái)-HKDOf the exchanges - HKD224其他應(yīng)付款其他應(yīng)付款Sundry creditors22401應(yīng)付工資應(yīng)付工資To meet wage22402應(yīng)付利潤(rùn)應(yīng)付利潤(rùn)To meet profit225其他風(fēng)險(xiǎn)或準(zhǔn)備其他風(fēng)險(xiǎn)或準(zhǔn)備Other risks or prepared22501退休金準(zhǔn)備退休金準(zhǔn)備Pension prepared22502客戶保證金準(zhǔn)備客戶保證金準(zhǔn)備Customers

45、margin prepared22503預(yù)提租金預(yù)提租金Withholding rent22504保險(xiǎn)費(fèi)保險(xiǎn)費(fèi)Premium230遞延收益遞延收益Deferred income240長(zhǎng)期借款長(zhǎng)期借款Long term loan24001長(zhǎng)期貸款-大西洋銀行長(zhǎng)期貸款-大西洋銀行Ltin-BNU-MOP24002長(zhǎng)期貸款-大西洋銀行長(zhǎng)期貸款-大西洋銀行Ltin-BNU-MOP24003長(zhǎng)期貸款-匯豐銀行長(zhǎng)期貸款-匯豐銀行Ltin-HSBC24004長(zhǎng)期貸款-A長(zhǎng)期貸款-ALtin-A250長(zhǎng)期應(yīng)付款長(zhǎng)期應(yīng)付款A(yù)ccrued exp.-TAX310資本資本Share capital320補(bǔ)充給付補(bǔ)充

46、給付Supplementary payments330法定及其他公積法定及其他公積Statutory and other surplus33001法定公積法定公積Statutory reserve33002其他公積其他公積Other surplus340損益滾存損益滾存Profit/loss appropriation a/c34001歷年損益滾存歷年損益滾存Profit/ loss appropriation a/c340021999年損益滾存1999年損益滾存1999=accumulated profit and loss350本年度損益本年度損益Profit and loss410生產(chǎn)成

47、本生產(chǎn)成本Production costs510貨物及產(chǎn)品銷售貨物及產(chǎn)品銷售Goods and product sales5101貨品銷售貨品銷售Goods sales5102產(chǎn)品銷貨產(chǎn)品銷貨Product sales520勞務(wù)提供勞務(wù)提供Contract income5201傭金收益?zhèn)蚪鹗找鍯ommission income530投資及其他財(cái)務(wù)收益投資及其他財(cái)務(wù)收益Investment and other financial income53001利息收益利息收益Interest income53002投資收益投資收益Investment income53003貸出款利息貸出款利息Of th

48、e lending interest53004證券利息證券利息Securities interest540其他營(yíng)業(yè)收益其他營(yíng)業(yè)收益Other operating income5401次要收益次要收益Minor gains54011租金收入租金收入Rental income54012設(shè)備租金設(shè)備租金Rental of equipment54013技術(shù)協(xié)助技術(shù)協(xié)助Technical assistance5402其他收益其他收益Other income54021租金收益租金收益Rent income54022其他收益其他收益Other income54023加工費(fèi)收入加工費(fèi)收入Processing charges income5403營(yíng)業(yè)補(bǔ)貼營(yíng)業(yè)補(bǔ)貼Business subsidies54031政府補(bǔ)貼政府補(bǔ)貼Government subsidies54032其他補(bǔ)貼其他補(bǔ)貼Other subsidies550其他收益其他收益Other revenue5501合約補(bǔ)償合約補(bǔ)償Contract compensation610購(gòu)貨及耗用存貨成本購(gòu)貨及耗用存貨成本Purchases6101貨品購(gòu)貨貨品購(gòu)貨Purchases6109銷貨成本銷貨成本Cost of sales620人事費(fèi)用人事費(fèi)用Staff costs62001雇員薪酬僱員薪酬Salaries62002社會(huì)保障基金社會(huì)保障基