香港公司做帐基本会计科目

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1、会计科目中英文对照（附表四）代码     名称1资产assets11~12流动资产currentassets111现金及约当现金cashandcashequivalents1111库存现金cashonhand1112零用金/周转金pettycash/revolvingfunds112短期投资short-terminvestment1121短期投资-股票short-terminvestments-stock1122短期投资-短期票券short-terminvestments-short-termnotesan

2、dbills1123短期投资-其它short-terminvestments-other1124备抵短期投资跌价损失allowanceforreductionofshort-terminvestmenttomarket113应收票据notesreceivable1131应收票据notesreceivable1132应收票据贴现discountednotesreceivable1133应收票据-关系人notesreceivable-relatedparties1134其它应收票据othernotesrecei

3、vable114应收账款accountsreceivable1141应收账款accountsreceivable1142应收账款-关系人accountsreceivable-relatedparties1143其它应收款otherreceivables121~122存货inventories1211商品存货merchandiseinventory1212寄销商品consignedgoods1221原料rawmaterials1227物料supplies125预付费用prepaidexpenses1251预付

4、薪资prepaidpayroll1252预付租金prepaidrents126预付款项prepayments1261预付货款prepaymentforpurchases1262其它预付款项otherprepayments128~129其它流动资产othercurrentassets1281进项税额VATpaid(orinputtax)1291业主(股东)往来owners(stockholders)currentaccount1292同业往来currentaccountwithothers1293其它流动资产

5、-其它othercurrentassets-other13基金及长期投资fundsandlong-terminvestments131基金funds1311偿债基金redemptionfund(orsinkingfund)1312改良及扩充基金fundforimprovementandexpansion61313意外损失准备基金contingencyfund1314退休基金pensionfund1315其它基金otherfunds132长期投资long-terminvestments1321长期股权投资lo

6、ng-termequityinvestments1322长期债券投资long-termbondinvestments1323长期不动产投资long-termrealestatein-vestments1324其它长期投资otherlong-terminvestments14~15固定资产property141土地land1411土地land142房屋及建物buildings1421房屋及建物buildings143机(器)具及设备machineryandequipment1431机(器)具machinery

7、17无形资产intangibleassets18其它资产otherassets2负债liabilities21~22流动负债currentliabilities211短期借款short-termborrowings(debt)2111银行透支bankoverdraft 2112银行借款bankloan 2113短期借款-关系人short-termborrowings-relatedparties 2114短期借款-其它 short-termborrowings-other 212应付票据notespayab

8、le2121应付票据notespayable 2122应付票据-关系人notespayable-relatedparties 213应付账款accountspayable2131应付账款 accountspayable 2132应付账款-关系人accountspayable-relatedparties 2133其它应付款otherpayables214预收款项 advancereceipts 2141预收货款