商業會計常用之會計科目 Commercial accountant's commonly used accounting item
會計要素可分為：１資產、２負債、３業主權益、４收入、５費用等五大類。
Dr.eye: The accounting key element can be divided into: Such five big classes as 1 assets, the rights and interests of 3 owners in debt of 2, 4 incomes, 5 expenses,etc..
一、資產：
Dr.eye: First, the assets:
（一）流動資產：１現金２銀行存款３短期投資４應收票據５應收帳款
Dr.eye: (1) Current assets: 1 cash for 2 Bank account is 3 Short-term investment is 4 Bill receivable 5 Account receivable
６備抵呆帳７應收收益８存貨９預付款項１０用品盤存。 Dr.eye: 6 is it support bad debt 7 receivable income 8 stock 9 prepay fund 10 inventory of supply to prepare against.
（二）基金及長期投資：１基金２長期投資。
Dr.eye: (2) The fund and long-term investment: 1 fund for 2 is invested in for a long time.
（三）固定資產：１土地２建築物３機器設備４運輸設備
Dr.eye: (3) Fixed assets: 2 for 1 land Building 3 Machinery equipment 4 Transporting equipment
５生財器具（辦公設備）６累計折舊。
Dr.eye: 5 appurtenance utensils ( Office equipment) 6 accumulated depreciation.
（四）遞耗資產：１天然資源２累計折耗。
Dr.eye: (4) Pass and consume the assets: 2 for 1 natural resource adds up to the damage.
（五）遞延費用：１開辦費２租賃權益。
Dr.eye: (5) Deferred expense: Lease the rights and interests at 1 organizational cost for 2.
（六）無形資產：１商譽２商標權３專利權。
Dr.eye: (6) The intangible assets: Patent right of 2 trade mark privileges 3 of a goodwill.
（七）其他資產：１存出保証金２暫付款。
Dr.eye: (7) Other assets: 1 exists out 2 temporary debit of earnest money.
二、負債： Dr.eye: Second, debt:
（一） 流動負債：１銀行透支２短期借款３應付票據４應付帳款
Dr.eye: (1) Current liability: 2 for a bank overdraft Short-term borrowed money is 3 Bill payable is 4 Account payable
５應付費用６其他應付款７預收款項。
Dr.eye: 6 other accounts payable for 7 for 5 fee payable collects funds in advance.
（二）長期負債：１公司債２長期借款３長期抵押借款。
Dr.eye: (2) Long-term debt: Debt 3 long-term mortgages for 2 long-term liabilities of 1 company.
（三）其他負債：１代收款２存入保証金３暫收款。
Dr.eye: (3) Other in debt: 2 for a collection deposits 3 temporary credit of earnest money.
三、業主權益（資本）： Dr.eye: Third, owner's rights and interests ( Capital) :
１資本主投資２資本主往來３本期損益。
Dr.eye: Mainly invests 2 capital increases and decreases of 3 current period of main exchanges at 1 capital.
四、收入： Dr.eye: Fourth, income:
（一）營業收入：１銷貨收入２銷貨退回３銷貨折讓。
Dr.eye: (1) Business income: 1 sale revenue for 2 sales returns 3 sale allowance.
（二）營業外收入：１利息收入２租金收入３佣金收入４投資收入
Dr.eye: (2) Non business income: 1 interest income for 2 The rent includes 3 The commission includes 4 Revenue from investments
５商品盤盈６其他收入。
Dr.eye: 6 other incomes of inventory profit for 5 goods.
五、費用（支出）： Dr.eye: Fifth, expenses ( Expenditure) :
（一）銷貨成本：１進貨２進貨費用３進貨退出４進貨折讓。
Dr.eye: (1) Sales cost: 1 purchases 2 purchase expenses for 3 and purchases and withdraws from 4 purchase discounts and allowances.
（二）營業費用：１薪工津貼２勞務費３職工福利４燃料費５水電費
Dr.eye: (2) Operation cost: 1 firewood engineering subsidy for 2 Service charge is 3 Industrial welfare is 4 Fuel fee is 5 Charges for water and electricity
６文具用品７印刷費８郵電費９差旅費１０交際費
Dr.eye: 7 for 6 stationery Printing expenses are 8 Communication charges are 9 Travel charge is 10 hospitality grant
11保險費12廣告費13銷貨運費14棧儲費15佣金支出
Dr.eye: 12 advertising expense for 13 for 11 insurance premium sells the shipping list in 14 inns and stores fee 15 commission expenditure
16修繕費17折舊18稅捐19租金支出20自由捐贈
Dr.eye: Donate 19 rent expenditure for 20 to donate freely at 18 taxes for 17 depreciation for 16 repair charges
21壤帳損失22書報雜誌23各項攤銷24雜費。
Dr.eye: 21 earth accounts lose several of 22 books, newspapers and magazines 23 and amortize 24 incidentals.
（三） 營業外支出：１利息支出２投資損失３商品盤損。 (3) Non operating outlay: 1 interest expense for 2 investment losses and 3 goods adjustment debit.
會計科目 chart of account
一個概念︰ 流入 Dr. 流出 Cr.
根據Hong Kong Financial Reporting Standards (香港通行的會計準則),
__資產負債表___
大原則: "資產 assets - 負債 liabiltiies = 股東淨值 equity"
1. 資產
1.1 Non-current assets (非流動資產)
1.1.1 Property, plant and equipments
(固定資產. i.e. 長期使用的工具. e.g. 電腦, 影印機, 枱, 裝修成本..... )
1.1.2 Intangible assets
(無形資產. e.g. computer softwares, trademark of your company, patents on hand)
1.1.2. Investment properties
(This is shares investment in other companies, which is unlikely to be relevant to your company. Just show it for your reference)
1.2 Current assets (流動資產)
1.2.1 Cash and cash equivalents
(現金及現金等價物. 即係現金,加銀行存款)
1.2.2 Inventories (存貨)
1.2.3 Trade and other receivables
(應收帳款. ie. 你賣了貨 / 提供了工程服務給客人, 但佢地未找數給你)
其時你會: 同時增加 Sales (損益表) 及 Trade receivables (資產負債表), 以表示你公司因為做了生意, 所以資產多了.
當找數時, 你公司的資產並不會增加, 因為其是把Trade receivables (一個收錢的權利), 換成對應的現金而且.
(當然, 同樣是 "資產", 現金係最實際的)
2. 負債 (liabilities)
2.1 Non-current liabilities
(非流動負債, i.e. 一年以後才要找數的. 如, 銀行長期借款)
2.2 Current liabilities (流動負債, 一年內要找數的)
2.2.1 Bank loans and overdraft (銀行借款)
2.2.2 Trade payables (應付帳款, i.e. 欠供貨商的街數)
2.2.3 Other payables (其他應付帳款, 包括: 人工, 電費, 租金.......)
3. Equity (股東淨值)
3.1 Share Capital & Premium (當初成立時的股本)
3.2 Retained Earnings / (Accumulated losses) (累計損益, 即, 開張到現在, 總共揾了多少)
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損益表 Income Statement
Sales (營業額)
- Cost of sales (貨物成本)
________________________
Gross profit (毛利)
+ Other net income (其他收入, 如, 銀行存款的利息)
- Administrative expenses (行政費用, 如, 租金, 總之唔係借款利息, 又唔係銷售費用, 就可以計入來)
- Selling expenses (銷售費用. :工程/銷售人員的人工, 運輸費...)
- Finance costs (財務成本. 你問銀行借錢, 要比銀行的利息)
_________________________
Profit before taxation (稅前盈利)
- Tax expenses (稅款. 在香港, Profits Tax 利得稅. 16.5% of profit before taxation, subject to tax adjustment)
_________________________
Profit for the year (當年盈利)
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