香港会计科目科目编码香港会计科目名称（简体）香港会计科目名称（繁体）香港会计科目名称（英文）1资产資產Assets110现金現金Cash1101库存现金庫存現金Cashonhand11011库存现金-港币庫存現金-港幣Cashonhand—HKD11012库存现金美兀庫存現金美兀Cashonhand-USD1102银行存款銀行存款Cashinbanks11021汇丰银彳丁存款匯豐銀行存款HSBC110211汇丰银行存款-港币匯豐銀行存款-港幣HSBC-HKD110212汇丰银仃存款美兀匯豐銀行存款-美兀HSBC-USD11022中国银行存款中國銀行存款BOC110221中国银行存款-港币中國銀行存款-港幣BOC-HKD110222中国银仃存款美兀中國銀行存款-美兀BOC-USD1103定期存款定期存款Timedeposits11031汇丰银行定期存款-港币匯豐銀行定期存款-港幣TimedepositsofHSBC-HKD11032汇丰银行定期存款-美元匯豐銀行定期存款-美元TimedepositsofHSBC-USD1104零用金零用金Pettycash11041零用金-港币零用金-港幣Pettycash-HKD11042零用金美兀零用金美兀Pettycash-USD113短期投资短期投資Short-terminvestments1131有价证券有價證券Marketablesecurities1132备抵有价证券跌价损失備抵有價證券跌價損失Allowanceformarketdeclinemarketablesecurities1141应收票据應收票據Notesreceivable11411应收票据-港币應收票據-港幣Notesreceivable-HKD11412应收票据-美元應收票據美兀Notesreceivable-USD1142贴现应收票据貼現應收票據Notesreceivablediscounted1143备抵坏帐-应收票据備抵壞帳-應收票據Allowanceforbaddebts—notesreceivable1144应收帐款應收帳款Accountsreceivable11441应收帐款-港币應收帳款-港幣Accountsreceivable-HKD11442应收帐款美兀應收帳款-美元Accountsreceivable-USD1145备低坏帐-应收帐款備低壞帳-應收帳款Allowanceforbaddebts—accountsreceivable1148应收退税款應收退稅款Taxrefundsreceivable1149留抵税额留抵稅額Taxretained1150应收收益應收收益Accruedincome1159其他应收款其他應收款Otherreceivables11591其他应收款-港币其他應收款-港幣Otherreceivables—HKD11592其他应收款-美元其他應收款-美元Otherreceivables—USD1160备抵坏帐一其他应收款備抵壞帳一其他應收款Allowanceforbaddebts—otherreceivable1201商品存货商品存貨Merchandiseinventory12011商品存货（永续盘存）商品存貨（永續盤存） Merchandiseinventory12012商品存货（定期盘存）商品存貨（定期盤存）Merchandiseinventory(StockClosing)1202制成品製成品Fi...
