香港会计科目中英文对照
Beginning Balance 期初余额Beginning Balance
sales income 销售收益sales income,USD:
purchase cost 进货成本purchase cost,USD:
bank charges 银行手续费bank charges,USD:
interest income 利息收益interest income,USD:
本期Current Period Change
director's c/a 董事期初Beginning Balance
bank interest 银行利息director's c/a,USD:
Payment ,CNY:
sales income,GBP:purchase cost,CNY:
purchase cost,GBP:bank charges,CNY:
bank charges,GBP:interest income,CNY:
interest income,GBP:sales income,CNY:
Current Period Change director's c/a,CNY:
Beginning Balance Current Period Change
Beginning Balance
sales income,JPY:sales income,AUD:
purchase cost,JPY:purchase cost,AUD:
bank charges,JPY:bank charges,AUD:
interest income,JPY:interest income,AUD:
Current Period Change bank interest,USD: 银行利息Beginning Balance Current Period Change
Beginning Balance
运输公司金额互转
transportation income,USD:transfer from HKD SA to HKD CA transportation fee,USD:transfer from HKD CA to HKD SA bank charges,USD:
interest income,USD:
transfer from USD to HKD,USD: transportation income transfer from HKD to USD,USD: transportation fee
transfer from EUR to HKD,EUR: transportation income,AUD:transfer from HKD to EUR ,EUR: transportation cost,AUD:
transfer from CNY to HKD,CNY: transportation income,JPY:transfer from HKD to CNY,CNY: transportation fee,JPY:
transfer from EUR to USD,USD: transportation income,EUR:transfer from USD to EUR,USD: transportation fee,EUR:
transfer from CNY to USD,USD: transportation income,CNY:transfer from USD to CNY,CNY: transportation fee,CNY:transfer from USD to CNY,USD:
transfer from USD SA to USD CA,USD:
transfer from USD CA to USD SA,USD:
transfer from GBP to HKD,GBP:
transfer from HKD to GBP,GBP:
transfer from GBP to USD,GBP:
transfer from USD to GBP,GBP:
transfer from USD to CAD,USD:
transfer from USD to CAD,CAD:
transfer from USD SA to USD Time deposits
transfer from USD to JPY
transfer from JPY to USD
transfer from JPY to HKD,JPY:
各项费用transfer from CMB to HSBC,USD:不同银行之间的互转
Fiscal Year End Balance 年结transfer from 富邦 to 汇丰,USD:
Investment income,HKD: 投资收益
survey income,EUR: 调整收入
other income 其他收益
commission cost,USD: 佣金成本processing charges 加工费
Commission income 佣金收入
administrative fee 管理费
Cost of sales 销售成本
design fee,USD: 设计费
sundry income,USD: 杂费
other income 其他收入
pay for tax expenses 交得利税
profit tax 交利得税
LOAN PAYMENT,USD: 偿还贷款purchase return,USD: 之前是采购，后因合同数量等原因而退回的款项给我们LOAN,USD: 借贷款sales return,USD: 之前是销售，后因合同数量等原因而退回的款项给客户bank interest,USD: 贷款利息
Mandatory Provident Fund (强基金)（MPF）
Payment 付款（这些一般是在合起来交社保的时候用到：社保，公积金，工资，服务费）
Payment,CNY:
Sundry expenses,USD:
certification fee,CNY: 认证费
Office supplies,USD:
service fee,USD:
consulting fee,USD: 咨询费
sample expense 样品费
Annual return 周年申报表费用
Investment loss/income 投资损失/收入
以后香港公司做账出现向别的公司借款的，会计科目使用“loan from third party
Beginning Balance Beginning Balance
sales income,EUR:sales income,CAD:
purchase cost,EUR:purchase cost,CAD:
bank charges,EUR:bank charges,CAD:
bank interest,EUR:bank interest,CAD:
interest income,EUR:interest income,CAD:
Current Period Change Current Period Change Beginning Balance Beginning Balance
director's c/a,EUR:
sales income,HKD:sales income,SGD:
purchase cost,HKD:purchase cost,SGD:
bank charges,HKD:bank charges,SGD:
interest income,HKD:interest income,SGD:
Current Period Change Current Period Change Beginning Balance Beginning Balance
服务公司收入/成本代收代付
service income,GBP:temporary account
cost of service,GBP:temporary account,USD:
temporary account,GBP: service income for temporary account,CNY:
cost of service for temporary account,EUR:
service income,USD:
cost of service,USD:
service income,EUR:
cost of service,EUR:
service cost,USD:
service cost
service fee 服务费transfer from CNY to HKD,CNY:
transfer from CNY to EUR,CNY:
transfer from USD to AUD,USD:
transfer from AUD to USD,USD:
transfer from HKD SA to HKD Time deposits 不同银行之间的互转
是采购，后因合同数量等原因而退回的款项给我们
是销售，后因合同数量等原因而退回的款项给客户