(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版

(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版（財(cái)務(wù)會(huì)計(jì)）會(huì)計(jì)科目(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第1頁。

(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第2頁。香港會(huì)計(jì)科目(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第1頁。(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第2頁?？颇烤幋a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庫存現(xiàn)金庫存現(xiàn)金Cashonhand11011庫存現(xiàn)金-港幣庫存現(xiàn)金-港幣Cashonhand-HKD11012庫存現(xiàn)金-美元庫存現(xiàn)金-美元Cashonhand-USD1102銀行存款銀行存款Cashinbanks11021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BOC(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第3頁。110221(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第3頁。中國(guó)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Timedeposits11031匯豐銀行定期存款-港幣匯豐銀行定期存款-港幣TimedepositsofHSBC-HKD11032匯豐銀行定期存款-美元匯豐銀行定期存款-美元TimedepositsofHSBC-USD(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第4頁。1104(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第4頁。零用金零用金Pettycash11041零用金-港幣零用金-港幣Pettycash-HKD11042零用金-美元零用金-美元Pettycash-USD113短期投資短期投資Short-terminvestments1131有價(jià)證券有價(jià)證券Marketablesecurities1132備抵有價(jià)證券跌價(jià)損失備抵有價(jià)證券跌價(jià)損失Allowanceformarketdeclinemarketablesecurities1141應(yīng)收票據(jù)應(yīng)收票據(jù)Notesreceivable(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第5頁。11411(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第5頁。應(yīng)收票據(jù)-港幣應(yīng)收票據(jù)-港幣Notesreceivable-HKD11412應(yīng)收票據(jù)-美元應(yīng)收票據(jù)-美元Notesreceivable-USD1142貼現(xiàn)應(yīng)收票據(jù)貼現(xiàn)應(yīng)收票據(jù)Notesreceivablediscounted1143備抵壞帳-應(yīng)收票據(jù)備抵壞帳-應(yīng)收票據(jù)Allowanceforbaddebts-notesreceivable1144應(yīng)收帳款應(yīng)收帳款A(yù)ccountsreceivable11441應(yīng)收帳款-港幣應(yīng)收帳款-港幣Accountsreceivable-HKD(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第6頁。11442(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第6頁。應(yīng)收帳款-美元應(yīng)收帳款-美元Accountsreceivable-USD1145備低壞帳-應(yīng)收帳款備低壞帳-應(yīng)收帳款A(yù)llowanceforbaddebts-accountsreceivable1148應(yīng)收退稅款應(yīng)收退稅款Taxrefundsreceivable1149留抵稅額留抵稅額Taxretained1150應(yīng)收收益應(yīng)收收益Accruedincome1159其他應(yīng)收款其他應(yīng)收款Otherreceivables(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第7頁。11591(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第7頁。其他應(yīng)收款-港幣其他應(yīng)收款-港幣Otherreceivables-HKD11592其他應(yīng)收款-美元其他應(yīng)收款-美元Otherreceivables-USD1160備抵壞帳－其他應(yīng)收款備抵壞帳－其他應(yīng)收款A(yù)llowanceforbaddebts-otherreceivable1201商品存貨商品存貨Merchandiseinventory12011商品存貨(永續(xù)盤存)商品存貨(永續(xù)盤存)Merchandiseinventory(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第8頁。12012(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第8頁。商品存貨(定期盤存)商品存貨(定期盤存)Merchandiseinventory(StockClosing)1202制成品製成品Finishedgoods1203在制品在製品Goodsinprocess1204原料原料Rawmaterials1205物料物料Supplies1206在途材料在途材料Material&suppliesintransit1207回收料回收料Reproducedmaterials1208借出原料借出原料Lendmaterials1209瑕疵品瑕疵品Defectivework1215備抵存貨跌價(jià)損失備抵存貨跌價(jià)損失Allowanceformarketdecline-inventory124預(yù)付款項(xiàng)預(yù)付款項(xiàng)Prepayments(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第9頁。1241(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第9頁。預(yù)付貨款預(yù)付貨款A(yù)dvancepaymentstosuppliers1242用品盤存用品盤存Officesuppliesonhand1243預(yù)付費(fèi)用預(yù)付費(fèi)用Prepaidexpenses1244預(yù)付稅款預(yù)付稅款Prepaidtaxes1245其他預(yù)付款其他預(yù)付款Otherprepayments1250應(yīng)收關(guān)系企業(yè)款應(yīng)收關(guān)係企業(yè)款A(yù)ccountsreceivable-relationship126其他流動(dòng)資產(chǎn)其他流動(dòng)資產(chǎn)Othercurrentassets1261進(jìn)項(xiàng)稅額進(jìn)項(xiàng)稅額Inputtax(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第10頁。1262(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第10頁。其他流動(dòng)資產(chǎn)其他流動(dòng)資產(chǎn)Othercurrentassets13長(zhǎng)期投資長(zhǎng)期投資Long-terminvestments1301長(zhǎng)期投資長(zhǎng)期投資Investmentsinstocks1302備抵長(zhǎng)期投資損失備抵長(zhǎng)期投資損失Allowanceforlossonlong-terminvestments14固定資產(chǎn)固定資產(chǎn)FixedassetsorPlantassets140土地土地Land1401土地土地Land1402累計(jì)折舊－土地累計(jì)折舊－土地Accumulateddepreciation-Land141房屋及建筑房屋及建築Buildingsandstructures(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第11頁。1411(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第11頁。房屋及建筑房屋及建築Buildingsandstructures1412累計(jì)折舊－房屋及建筑累計(jì)折舊－房屋及建築Accumulateddepreciation-Buildingsandstructures142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Accumulateddepreciation-Machinery&equipment143水電設(shè)備水電設(shè)備Powerequipment1431水電設(shè)備水電設(shè)備Powerequipment(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第12頁。1432(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第12頁。累計(jì)折舊－水電設(shè)備累計(jì)折舊－水電設(shè)備Accumulateddepreciation-Powerequipment144交通設(shè)備交通設(shè)備Transportationfacilities1441交通設(shè)備交通設(shè)備Transportationfacilities1442累計(jì)折舊－交通設(shè)備累計(jì)折舊－交通設(shè)備Accumulateddepreciations-Transportationfacilitie145生財(cái)器具生財(cái)器具Furnitureandfixtures1451生財(cái)器具生財(cái)器具Furnitureandfixtures(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第13頁。1452(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第13頁。累計(jì)折舊－生財(cái)器具累計(jì)折舊－生財(cái)器具Accumulateddepreciation-furnitureandfixtures146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Accumulateddepreciation-Tools&equipment148雜項(xiàng)設(shè)備雜項(xiàng)設(shè)備Miscellaneousequipment1481雜項(xiàng)設(shè)備雜項(xiàng)設(shè)備Miscellaneousequipment1482累計(jì)折舊－雜項(xiàng)設(shè)備累計(jì)折舊－雜項(xiàng)設(shè)備Accumulateddepreciation-Miscellaneousequipment(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第14頁。149(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第14頁。未完工程及預(yù)付工程及設(shè)備款未完工程及預(yù)付工程及設(shè)備款Constructionworkinprogressandadvancepayments1491未完工程未完工程Constructionworkinprogress1492預(yù)付工程及設(shè)備款預(yù)付工程及設(shè)備款A(yù)dvancepaymentsonconstructionandequipment15其他資產(chǎn)其他資產(chǎn)Otherassets151遞延費(fèi)用遞延費(fèi)用Deferredcharges1511開辦費(fèi)開辦費(fèi)Organizationcosts1512遞延權(quán)利金遞延權(quán)利金Deferredroyalties(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第15頁。(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第15頁。存出保證金存出保證金Guaranteedepositspaid1531催收款項(xiàng)催收款項(xiàng)Accountsreceivableoverdue1532備抵壞帳－催收款項(xiàng)備抵壞帳－催收款項(xiàng)Allowanceforbaddebts1541閑置資產(chǎn)閒置資產(chǎn)Idleassets1542累計(jì)折舊－閑置資產(chǎn)累計(jì)折舊－閒置資產(chǎn)Accumulateddepreciation-idleassets1601應(yīng)收保證票據(jù)應(yīng)收保證票據(jù)Guaranteenotes(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第16頁。1602(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第16頁。存出保證票據(jù)存出保證票據(jù)Certifiednotes2負(fù)債負(fù)債Liabilities210短期借款短期借款Short-termloans2101銀行透支銀行透支Bankoverdrafts2102銀行借款銀行借款Bankloans2103購料貸款購料貸款Purchasesloans2109其他短期借款其他短期借款Othershort-termloans2110應(yīng)付商業(yè)本票應(yīng)付商業(yè)本票Commercialpaperspayable2111應(yīng)付商業(yè)本票折價(jià)應(yīng)付商業(yè)本票折價(jià)Discountoncommercialpaperspayable(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第17頁。2141(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第17頁。應(yīng)付票據(jù)應(yīng)付票據(jù)Notespayable2142其他應(yīng)付票據(jù)其他應(yīng)付票據(jù)Othernotespayable2143應(yīng)付帳款應(yīng)付帳款A(yù)ccountspayable21431應(yīng)付帳款-港幣應(yīng)付帳款-港幣Accountspayable-HKD21432應(yīng)付帳款-美元應(yīng)付帳款-美元Accountspayable-USD2146應(yīng)付費(fèi)用應(yīng)付費(fèi)用Accruedexpenses2147應(yīng)付股利應(yīng)付股利Dividendspayable2148應(yīng)付稅捐應(yīng)付稅捐Othertaxespayable(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第18頁。2151(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第18頁。銷項(xiàng)稅額銷項(xiàng)稅額Othernotespayable2159其他應(yīng)付款其他應(yīng)付款Otherpayables2160應(yīng)付所得稅應(yīng)付所得稅Incometaxespayable225預(yù)收款項(xiàng)預(yù)收款項(xiàng)Accountscollectedinadvance2251預(yù)收貨款預(yù)收貨款A(yù)dvancesfromcustomers2254其他預(yù)收款其他預(yù)收款Otheraccountscollectedinadvance2255代收款代收款Collectionforothers2270其他流動(dòng)負(fù)債其他流動(dòng)負(fù)債Othercurrentliabilities(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第19頁。24(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第19頁。長(zhǎng)期負(fù)債長(zhǎng)期負(fù)債Long-termliabilities240長(zhǎng)期債務(wù)長(zhǎng)期債務(wù)Long-termloanspayable2401長(zhǎng)期借款長(zhǎng)期借款Long-termloanspayable2402長(zhǎng)期應(yīng)付款長(zhǎng)期應(yīng)付款Long-termpayables2405其他長(zhǎng)期負(fù)債其他長(zhǎng)期負(fù)債Otherlong-termliabilities25其他負(fù)責(zé)其他負(fù)責(zé)Otherliabilities2501存入保證金存入保證金Guaranteedepositsreceived26信托代理及保證負(fù)債信託代理及保證負(fù)債Trustcollectionandguaranteeliabilities(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第20頁。2601(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第20頁。存入保證票據(jù)存入保證票據(jù)Guaranteenotesreceived2602應(yīng)付保證票據(jù)應(yīng)付保證票據(jù)Commitmentsonguaranteenotes3股東權(quán)益股東權(quán)益Stockholders'equity31投入資本投入資本Paid-incapital3101股本股本Capitalstock3109預(yù)收股本預(yù)收股本Capitalreceivedinadvance3201增資準(zhǔn)備增資準(zhǔn)備Additionalcapitalsurplus3301資本公積資本公積Capitalsurplus34保留盈馀保留盈餘Retainedearnings(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第21頁。340(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第21頁。已指撥保留盈馀已指撥保留盈餘Appropriatedretainedearnings3401法定公積法定公積Legalsurplus341未指撥保留盈馀未指撥保留盈餘Unappropriatedretainedearnings3411保留盈馀（累積虧損）保留盈餘（累積虧損）RetainedearningsorAccumulatedloss3412本期損益本期損益Profitorloss-currentperiods4營(yíng)業(yè)收入營(yíng)業(yè)收入Operatingrevenues41營(yíng)業(yè)收入營(yíng)業(yè)收入Operatingrevenues410銷貨收入銷貨收入Salesrevenues(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第22頁。4101(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第22頁。銷貨收入銷貨收入Sales4102銷貨退回銷貨退回Salesreturns4104銷貨折讓銷貨折讓Salesallowances420勞務(wù)收入勞務(wù)收入Servicerevenues4201加工收入加工收入Revenueformreprocessing4209其他營(yíng)業(yè)收入其他營(yíng)業(yè)收入Otheroperatingrevenues5營(yíng)業(yè)成本營(yíng)業(yè)成本Operatingcosts510銷貨成本銷貨成本Costofgoodssold5101銷貨成本銷貨成本Costofgoodssold5401直接人工直接人工Directlabor(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第23頁。5500(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第23頁。制造費(fèi)用製造費(fèi)用Manufacturingoverhead56勞務(wù)成本勞務(wù)成本Servicecosts560勞務(wù)成本勞務(wù)成本Servicecosts5601勞務(wù)成本勞務(wù)成本Servicecosts5901其他營(yíng)業(yè)成本其他營(yíng)業(yè)成本Otheroperatingcosts6營(yíng)業(yè)費(fèi)用營(yíng)業(yè)費(fèi)用Operatingexpenses61營(yíng)業(yè)費(fèi)用營(yíng)業(yè)費(fèi)用Operatingexpenses6101水費(fèi)水費(fèi)Water6102電費(fèi)電費(fèi)ELECTRICITY6103電話費(fèi)電話費(fèi)TELEPHONE(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第24頁。6104(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第24頁。文具及印刷文具及印刷STATIONERY6105租金租金RENT6106娛樂交際費(fèi)娛樂交際費(fèi)ENTERTAINMENT&GIFT6107維修保養(yǎng)費(fèi)維修保養(yǎng)費(fèi)GENERALREPAIR&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)MANAGEMENTFEES6112郵費(fèi)郵費(fèi)POSTAGE6113出口運(yùn)費(fèi)出口運(yùn)費(fèi)CARRIAGEOUTWARDS6118入口運(yùn)費(fèi)入口運(yùn)費(fèi)CARRIAGEINWARDS(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第25頁。6119(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第25頁。核數(shù)費(fèi)核數(shù)費(fèi)AUDITFEES6120傭金支出傭金支出COMMISSION6121專業(yè)法律費(fèi)專業(yè)法律費(fèi)PROFESSIONAL&LEGALCHARGES6122雜費(fèi)雜費(fèi)SUNDRY62折舊費(fèi)折舊費(fèi)DepreciationExpenses6201土地折舊費(fèi)土地折舊費(fèi)LandDepreciationExpenses6202房屋及建筑折舊費(fèi)房屋及建築折舊費(fèi)BuildingsandstructuresDepreciationExpenses6203機(jī)器設(shè)備折舊費(fèi)機(jī)器設(shè)備折舊費(fèi)Machinery&equipmentDepreciationExpenses(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第26頁。6204(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第26頁。水電設(shè)備折舊費(fèi)水電設(shè)備折舊費(fèi)PowerequipmentDepreciationExpenses6205交通設(shè)備折舊費(fèi)交通設(shè)備折舊費(fèi)TransportationfacilitiesDepreciationExpenses6206生財(cái)器具折舊費(fèi)生財(cái)器具折舊費(fèi)FurnitureandfixturesDepreciationExpenses6207工具設(shè)備折舊費(fèi)工具設(shè)備折舊費(fèi)Tools&equipmentDepreciationExpenses6208雜項(xiàng)設(shè)備折舊費(fèi)雜項(xiàng)設(shè)備折舊費(fèi)MiscellaneousequipmentDepreciationExpenses(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第27頁。7(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第27頁。營(yíng)業(yè)外收入及支出營(yíng)業(yè)外收入及支出Non-operatingincomeandexpenses71營(yíng)業(yè)外收入營(yíng)業(yè)外收入Non-operatingincome710營(yíng)業(yè)外收入營(yíng)業(yè)外收入Non-operatingincome7101利息收入利息收入Interestincome7102財(cái)產(chǎn)交易增益財(cái)產(chǎn)交易增益Gainondisposalofassets7103租賃收入租賃收入Rentincome7104傭金收入傭金收入Commissionincome7105商品盤盈商品盤盈Gainsonphysicalinventory(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第28頁。7106(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第28頁。兌換收入兌換收入Exchangegains7107退稅收入退稅收入Taxrefundsincome7108投資收入投資收入Gainoninvestments7109其他收入其他收入Othernon-operatingincome72營(yíng)業(yè)外支出營(yíng)業(yè)外支出Non-operatingexpenses720營(yíng)業(yè)外支出營(yíng)業(yè)外支出Non-operatingexpenses7201利息支出利息支出Interestexpenses7202財(cái)產(chǎn)交易損失財(cái)產(chǎn)交易損失Lossondisposalofassets7203災(zāi)害損失災(zāi)害損失Lossoncalamity(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第29頁。7204(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第29頁。存貨跌價(jià)損失存貨跌價(jià)損失Lossonmarketdeclineofinventory7205盤存損失盤存損失Lossonphysicalinventory7206兌換損失兌換損失Exchangelosses7208投資損失投資損失Lossoninvestments7209其他營(yíng)業(yè)外支出及損失其他營(yíng)業(yè)外支出及損失Othernon-operatingexpenses&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)Extraordinaryitemsandcumulativeeffect(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第30頁。(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第30頁。非常損益非常損益Extraordinaryitems8101非常損益非常損益Extraordinaryitems8202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)Cumulativeeffectofchangesinaccountingprincip9所得稅所得稅Incometaxes91所得稅所得稅Incometaxes910所得稅所得稅Incometaxes9101預(yù)計(jì)所得稅預(yù)計(jì)所得稅Incometaxes(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第31頁。(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第31頁。(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第32頁。(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第32頁?？颇烤幋a澳門會(huì)計(jì)科目名稱(簡(jiǎn)體)澳門會(huì)計(jì)科目名稱(繁體)澳門會(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現(xiàn)金-葡幣現(xiàn)金-葡幣Cash-MOP102銀行存款銀行存款Bankdeposits1021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Timedeposits10271匯豐銀行定期存款-HKD匯豐銀行定期存款-HKDTimedepositsofhsbc-HKD(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第33頁。10272(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第33頁。匯豐銀行定期存款-MOP匯豐銀行定期存款-MOPTimedepositsofhsbc-MOP110短期投資短期投資Short-terminvestments1101短期投資-股票短期投資-股票Short-terminvestments-Stocks1102短期投資-債券短期投資-債券Short-terminvestments-bonds1103短期投資-投資基金短期投資-投資基金Short-terminvestments-InvestmentFund1104短期投資-其他短期投資-其他Short-terminvestments-Others119短期投資跌價(jià)準(zhǔn)備短期投資跌價(jià)準(zhǔn)備Allowanceformarketdeclinemarketablesecurities120應(yīng)收票據(jù)應(yīng)收票據(jù)Notesreceivable(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第34頁。1201(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第34頁。應(yīng)收票據(jù)-HKD應(yīng)收票據(jù)-HKDNotesreceivable-HKD1202應(yīng)收票據(jù)-MOP應(yīng)收票據(jù)-MOPNotesreceivable-MOP121應(yīng)收股利應(yīng)收股利Dividendreceivable122應(yīng)收帳款應(yīng)收帳款A(yù)ccountsreceivable1221應(yīng)收帳款-HKD應(yīng)收帳款-HKDAccountsreceivable-HKD1222應(yīng)收帳款-MOP應(yīng)收帳款-MOPAccountsreceivable-MOP1223應(yīng)收帳款-USD應(yīng)收帳款-USDAccountsreceivable-USD123股東或聯(lián)號(hào)(借方)股東或聯(lián)號(hào)(借方)Shareholdersorassociatedcompany1231股東往來股東往來Shareholders(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第35頁。1232(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第35頁。聯(lián)號(hào)往來聯(lián)號(hào)往來Associatedcompany124其他應(yīng)收款其他應(yīng)收款Otherreceivables1241其他應(yīng)收帳款-HKD其他應(yīng)收帳款-HKDOtherreceivables-HKD1242其他應(yīng)收帳款-MOP其他應(yīng)收帳款-MOPOtherreceivables-MOP125其他借出貸款其他借出貸款Otherloans1251員工借款員工借款Staffloans12511員工借款-HKD員工借款-HKDStaffloans-HKD12512員工借款-MOP員工借款-MOPStaffloans-MOP1252其他借款其他借款Otherborrowings(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第36頁。12521(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第36頁。其他借款-HKD其他借款-HKDOtherborrowings-HKD12522其他借款-MOP其他借款-MOPOtherborrowings-MOP1253銀行短期貸款銀行短期貸款Short-termbankloans12531銀行短期貸款-HKD銀行短期貸款-HKDShort-termbankloans-HKD12532銀行短期貸款-MOP銀行短期貸款-MOPShort-termbankloans-MOP1254股東短期貸款股東短期貸款Shareholdersofshort-termloans12541股東短期貸款-HKD股東短期貸款-HKDShareholdersofshort-termloans-HKD12542股東短期貸款-MOP股東短期貸款-MOPShareholdersofshort-termloans-MOP(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第37頁。129(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第37頁。呆壞賬準(zhǔn)備呆壞賬準(zhǔn)備Baddebtsprepared130商品商品Commodities1301貨品存貨(永續(xù)盤存)貨品存貨(永續(xù)盤存)Inventoriesofgoods(sustainableinventory)1302貨品盤存(定期盤存)-MOP貨品盤存(定期盤存)-MOPGoodsinventory(regularinventory)-MOP1303貨品盤存(定期盤存)-HKD貨品盤存(定期盤存)-HKDGoodsinventory(regularinventory)-HKD131制成品及半制成品制成品及半制成品Manufacturesandsemi-manufactures(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第38頁。132(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第38頁。副產(chǎn)品,廢料及剩余物料副產(chǎn)品,廢料及剩餘物料By-products,wasteandtheremainingmaterial133在制品在制品Goodsinprocess134原料,輔助及消耗物料原料,輔助及消耗物料Rawmaterials,auxiliarymaterialsandconsumption13401原料原料Rawmaterials13402輔助物料輔助物料Supplementarymaterials13403其他物料其他物料Othermatters13404消耗包裝消耗包裝Consumptionofpackaging139存貨跌價(jià)準(zhǔn)備存貨跌價(jià)準(zhǔn)備Allowanceformarketdecline-inventory140遞延及預(yù)付費(fèi)用遞延及預(yù)付費(fèi)用Prepaidexpenses150長(zhǎng)期股權(quán)投資長(zhǎng)期股權(quán)投資Long-terminvestmentsinstocks151長(zhǎng)期債券投資長(zhǎng)期債券投資Long-termbondinvestments(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第39頁。159(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第39頁。長(zhǎng)期投資減值準(zhǔn)備長(zhǎng)期投資減值準(zhǔn)備Allowanceforlossonlong-terminvestments160有形資產(chǎn)有形資產(chǎn)Fixedassetsorplantassets16001土地土地Land16002樓宇及其他建筑樓宇及其他建築Buildingsandstructures16003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Transportationfacilities16005工具及用具工具及用具Tools&equipment16006辦公室設(shè)備辦公室設(shè)備Officeequipment16007各類家俱各類傢俱Furniture&fixture161在建工程在建工程Intheworks(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第40頁。16101(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第40頁。建筑工程建築工程Construction16102安裝工程安裝工程Installationworks168有形資產(chǎn)折舊累積有形資產(chǎn)折舊累積Accumulateddepreciation16801土地折舊累積土地折舊累積Accumulateddepreciation-Land16802樓宇及其他建筑折舊累積樓宇及其他建築折舊累積Accumulateddepreciation-Buildingsandstructures16803機(jī)器及設(shè)備折舊累積機(jī)器及設(shè)備折舊累積Accumulateddepreciation-Machinery&equipment16804運(yùn)輸設(shè)備折舊累積運(yùn)輸設(shè)備折舊累積Accumulateddepreciations-Transportationfacilities(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第41頁。16805(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第41頁。工具及用具折舊累積工具及用具折舊累積Accumulateddepreciation-Tools&equipment16806辦公室設(shè)備折舊累積辦公室設(shè)備折舊累積Accumulateddepreciation-OfficeEquipment16807各類家俱折舊累積各類傢俱折舊累積Accumulateddepreciation-FURNITURE&FIXTURE169累計(jì)資產(chǎn)減值累計(jì)資產(chǎn)減值Totalassetsimpairment16901土地減值土地減值Impairmentofland170無形資產(chǎn)無形資產(chǎn)Intangibleassets17001研究及開發(fā)研究及開發(fā)Researchanddevelopment17002專利權(quán)專利權(quán)Franchise17003其他權(quán)利其他權(quán)利Otherrights17004頂手費(fèi)頂手費(fèi)Changedfees17005運(yùn)營(yíng)權(quán)經(jīng)營(yíng)權(quán)Therighttooperate(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第42頁。17006(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第42頁。開辦費(fèi)及擴(kuò)充費(fèi)開辦費(fèi)及擴(kuò)充費(fèi)Start-upandexpansioncosts17007電腦軟件電腦軟件Computersoftware178無形資產(chǎn)攤銷累積無形資產(chǎn)攤銷累積Accumulatedamortizationofintangibleassets17801研究及開發(fā)攤銷累積研究及開發(fā)攤銷累積Amortizationofaccumulatedresearchanddevelopment17802專利權(quán)攤銷累積專利權(quán)攤銷累積Accumulatedamortizationofthefranchise17803其他權(quán)利攤銷累積其他權(quán)利攤銷累積Accumulatedamortizationofotherrights17804頂手費(fèi)攤銷累積頂手費(fèi)攤銷累積Handaccumulatedamortizationcharges(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第43頁。17805(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第43頁。運(yùn)營(yíng)權(quán)攤銷累積經(jīng)營(yíng)權(quán)攤銷累積Therighttooperateaccumulatedamortization17806開辦費(fèi)及擴(kuò)充費(fèi)攤銷累積開辦費(fèi)及擴(kuò)充費(fèi)攤銷累積Start-upcostsandexpansionofaccumulatedamortization17807電腦軟件攤銷累積電腦軟件攤銷累積Accumulatedamortizationofcomputersoftware179累計(jì)無形資產(chǎn)減值累計(jì)無形資產(chǎn)減值Totalimpairmentofintangibleassets180長(zhǎng)期待攤費(fèi)用長(zhǎng)期待攤費(fèi)用Long-termprepaidexpenses210短期借款短期借款Short-termborrowing2101銀行借款銀行借款Bankborrowings2102其他金融機(jī)構(gòu)借款其他金融機(jī)構(gòu)借款Otherfinancialinstitutionsborrowing(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第44頁。220(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第44頁。應(yīng)付票據(jù)應(yīng)付票據(jù)Notespayable2201應(yīng)付票據(jù)-MOP應(yīng)付票據(jù)-MOPNotespayable-MOP2202應(yīng)付票據(jù)-HKD應(yīng)付票據(jù)-HKDNotespayable-HKD221應(yīng)付帳款應(yīng)付帳款Tradecreditors2211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Incometaximprest223股東或聯(lián)號(hào)(貸方)股東或聯(lián)號(hào)(貸方)Intercompanys(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第45頁。2231(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第45頁。股東往來股東往來Intercompanys223101AX公司AX公司Acompany223102BX公司AX公司Bcompany2232聯(lián)號(hào)往來聯(lián)號(hào)往來Intercompanys22321聯(lián)號(hào)往來-MOP聯(lián)號(hào)往來-MOPOftheexchanges-MOP22322聯(lián)號(hào)往來-HKD聯(lián)號(hào)往來-HKDOftheexchanges-HKD224其他應(yīng)付款其他應(yīng)付款Sundrycreditors22401應(yīng)付工資應(yīng)付工資Tomeetwage22402應(yīng)付利潤(rùn)應(yīng)付利潤(rùn)Tomeetprofit225其他風(fēng)險(xiǎn)或準(zhǔn)備其他風(fēng)險(xiǎn)或準(zhǔn)備Otherrisksorprepared(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第46頁。22501(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第46頁。退休金準(zhǔn)備退休金準(zhǔn)備Pensionprepared22502客戶保證金準(zhǔn)備客戶保證金準(zhǔn)備Customersmarginprepared22503預(yù)提租金預(yù)提租金Withholdingrent22504保險(xiǎn)費(fèi)保險(xiǎn)費(fèi)Premium230遞延收益遞延收益Deferredincome240長(zhǎng)期借款長(zhǎng)期借款Longtermloan24001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-HSBC(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第47頁。24004(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第47頁。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)ccruedexp.-TAX310資本資本Sharecapital320補(bǔ)充給付補(bǔ)充給付Supplementarypayments330法定及其他公積法定及其他公積Statutoryandothersurplus33001法定公積法定公積Statutoryreserve33002其他公積其他公積Othersurplus340損益滾存損益滾存Profit/lossappropriationa/c34001歷年損益滾存歷年損益滾存Profit/lossappropriationa/c340021999年損益滾存1999年損益滾存1999=accumulatedprofitandloss(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第48頁。350(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第48頁。本年度損益本年度損益Profitandloss410生產(chǎn)成本生產(chǎn)成本Productioncosts510貨物及產(chǎn)品銷售貨物及產(chǎn)品銷售Goodsandproductsales5101貨品銷售貨品銷售Goodssales5102產(chǎn)品銷貨產(chǎn)品銷貨Productsales520勞務(wù)提供勞務(wù)提供Contractincome5201傭金收益?zhèn)蚪鹗找鍯ommissionincome530投資及其他財(cái)務(wù)收益投資及其他財(cái)務(wù)收益Investmentandotherfinancialincome53001利息收益利息收益Interestincome(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第49頁。53002(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第49頁。投資收益投資收益Investmentincome53003貸出款利息貸出款利息Ofthelendinginterest53004證券利息證券利息Securitiesinterest540其他營(yíng)業(yè)收益其他營(yíng)業(yè)收益Otheroperatingincome5401次要收益次要收益Minorgains54011租金收入租金收入Rentalincome54012設(shè)備租金設(shè)備租金Rentalofequipment54013技術(shù)協(xié)助技術(shù)協(xié)助Technicalassistance5402其他收益其他收益Otherincome54021租金收益租金收益Rentincome54022其他收益其他收益Otherincome(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第50頁。54023(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第50頁。加工費(fèi)收入加工費(fèi)收入Processingchargesincome5403營(yíng)業(yè)補(bǔ)貼營(yíng)業(yè)補(bǔ)貼Businesssubsidies54031政府補(bǔ)貼政府補(bǔ)貼Governmentsubsidies54032其他補(bǔ)貼其他補(bǔ)貼Othersubsidies550其他收益其他收益Otherrevenue5501合約補(bǔ)償合約補(bǔ)償Contractcompensation610購貨及耗用存貨成本購貨及耗用存貨成本Purchases6101貨品購貨貨品購貨Purchases6109銷貨成本銷貨成本Costofsales620人事費(fèi)用人事費(fèi)用Staffcosts(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第51頁。62001(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第51頁。雇員薪酬僱員薪酬Salaries62002社會(huì)保障基金社會(huì)保障基金Socialsecuritycosts62003保險(xiǎn)費(fèi)保險(xiǎn)費(fèi)Testing62004福利費(fèi)福利費(fèi)Employees'trainingexpenses62005退休金退休金Employees'meal62006公積金公積金Sanitary62007招聘費(fèi)招聘費(fèi)Healthinsurance62008培訓(xùn)費(fèi)培訓(xùn)費(fèi)Severance62009醫(yī)療費(fèi)醫(yī)療費(fèi)Uniform62010其他人事費(fèi)用其他人事費(fèi)用Otherstaffcosts630其他運(yùn)營(yíng)費(fèi)用其他經(jīng)營(yíng)費(fèi)用Factoryoverhead6301第三者供應(yīng)第三者供應(yīng)Suppliersbythirdparties630101水費(fèi)水費(fèi)Water(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第52頁。630102(財(cái)務(wù)會(huì)計(jì))會(huì)計(jì)科目最全版全文共60頁，當(dāng)前為第52頁。宿舍水費(fèi)宿舍水費(fèi)Water-DORM630103電費(fèi)電費(fèi)Electricity630104宿舍電費(fèi)宿舍電費(fèi)Electricity-DORM630105燃料費(fèi)燃料費(fèi)Fuel630106電話費(fèi)電話費(fèi)Telephone630107消耗物料消耗物料Consumablestores630108消耗工具消耗工具Consumabletools630109文具及印刷文具及印刷Stationery630111修模物料修模物料Mouldmaterial630112修模人工修模人工Mouldlabour6302第三者勞務(wù)1第三者勞務(wù)1Servicesbythirdp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