香港公司做賬審計(jì)是要香港會(huì)計(jì)師出示財(cái)務(wù)報(bào)表，現(xiàn)在香港銀行都會(huì)要求已開(kāi)賬戶的香港公司提供財(cái)務(wù)報(bào)表。如果沒(méi)有提供財(cái)務(wù)表報(bào)很有可能賬戶不能繼續(xù)使用。已開(kāi)賬戶的香港公司今后公司不能再零申報(bào)，最好的方式選擇正規(guī)會(huì)計(jì)師做賬審計(jì)，比如找快幫云會(huì)計(jì)師幫助。

香港公司會(huì)計(jì)做賬報(bào)表的組成：

1.Balance Sheets_資產(chǎn)負(fù)債表

2.INCOME STATEMENT_損益表

3.CASH-FLOWSTATEMENT_現(xiàn)金流量表 

如下示例：

一、資產(chǎn)負(fù)債表

Non-Current Assets 非流動(dòng)資產(chǎn) 
Property, plant and equipment 物業(yè), 廠房及設(shè)備 
Investment properties 投資物業(yè) 
Intangible assets 無(wú)形資產(chǎn) 
Property held for development 待發(fā)展物業(yè) 
Investment in subsidiaries 投資子公司 
Interests in jointly controlled entities 投資合營(yíng)公司 
Interests in associate 投資聯(lián)營(yíng)公司 
Investment in securities (non current assets) 證券投資 
Deferred taxation 遞延稅項(xiàng)資產(chǎn) 
Sub-total 小計(jì) 
　 　 
Current Assets 非流動(dòng)資產(chǎn) 
Inventories of properties 物業(yè)存貨 
Other inventories 其它存貨 
Debtors, deposits and prepayments 應(yīng)收貿(mào)易及其它應(yīng)收款 
Amount due from holding company 應(yīng)收控股公司 
Amount due from fellow subsidiary 應(yīng)收聯(lián)屬公司 
Amounts due from subsidiaries 應(yīng)收子公司 
Amounts due from JCE / associates 應(yīng)收合營(yíng)公司 / 聯(lián)營(yíng)公司 
Amounts due from related companies 應(yīng)收關(guān)連公司 
Amounts due from minority shareholders 應(yīng)收少股東 
Amount due from shareholders 應(yīng)收股東款 
Investments in securities (current assets) 證券投資 
Prepaid tax 預(yù)付稅款 
Bank deposits, pledged 銀行存款 (抵押) 
Bank balances, deposits and cash 銀行結(jié)余及現(xiàn)金 
Sub-total 流動(dòng)資產(chǎn)小計(jì) 
　 　 
Current Liabilities 流動(dòng)負(fù)債 
Trade and other payables 應(yīng)付貿(mào)易及其它應(yīng)收款 
Sales deposits received 銷(xiāo)售定金 
Amounts due to subsidiaries 應(yīng)付子公司 
Amounts due to immediate holding 應(yīng)付控股公司 
Amounts due to fellow subsidiaries 應(yīng)付聯(lián)屬公司 
Amount due to JCE/associates 應(yīng)付合營(yíng)公司 / 聯(lián)營(yíng)公司 
Amounts due to related companies 應(yīng)付關(guān)連公司 
Amount due to shareholders 應(yīng)付股東款 
Amount due to minority shareholders 應(yīng)付少股東 
Bank borrowings, due within one year 銀行借款 (一年內(nèi)) 
Other borrowings, due within one year 其它借款 (一年內(nèi)) 
Income tax payable 應(yīng)付所得稅 
Sub-total 小計(jì) 
　 　 
Capital and Reserves 資本及儲(chǔ)備 
Paid-up capital 資本 
Retained earnings b/f 年初未分配利潤(rùn) 
This year's profit 本年度純利 
Dividend 股息 
Reserve appropriation 利潤(rùn)分配-提取儲(chǔ)備基金 
Statutory reserve 法定儲(chǔ)備 
Capital reserves 資本公積-股權(quán)投資準(zhǔn)備 
Property revaluation reserve 投資物業(yè)重估儲(chǔ)備 
Sub-total 所有者權(quán)益小計(jì) 
　 　 
Minority interests 少股東權(quán)益 
　 　 
Non-Current Liabilities 非流動(dòng)負(fù)債 
Bank borrowings, due after one year 銀行借款 (一年以上) 
Other borrowings, due after one year 其它借款 (一年以上) 
Long term payables 長(zhǎng)期應(yīng)付款 
Deferred taxation 遞延稅款 
Sub-total 小計(jì) 

二、損益表

英文 中文 
Turnover 營(yíng)業(yè)收入 
Business Tax 主營(yíng)業(yè)務(wù)稅金及附加 
Cost of sales 營(yíng)業(yè)成本 
Gross Margin 經(jīng)營(yíng)毛利 
Other operating income 其它業(yè)務(wù)收入 
Interest Income 利息收入 
Gain from investment in securites 投資收益 
Change in fair value of investment properties 投資物業(yè)公平價(jià)值之溢利 
Other operating expenses 其它業(yè)務(wù)支出 
Selling expenses 營(yíng)業(yè)費(fèi)用 
Administrative expenses 管理費(fèi)用 
Provision on investment in securities 持有作買(mǎi)賣(mài)之投資公平價(jià)值之溢利 
Finance costs 財(cái)務(wù)費(fèi)用 
Share of results of jointly controlled entities 應(yīng)占合營(yíng)公司業(yè)績(jī) 
Taxation 稅項(xiàng) 
Minority interests 少股東損益 
This year's (profit) loss 本年度利純

三、現(xiàn)金流量表 

英文 中文 
Operating activities: 經(jīng)營(yíng)活動(dòng) 
Profit before tax 稅前經(jīng)營(yíng)溢利 
Adjustment:- 調(diào)整:- 
Share of result of jointly controlled entities 應(yīng)占共同控制公司業(yè)績(jī) 
Depreciation 折舊 
Allowance for doubtful debts （補(bǔ)貼撥回），呆壞帳補(bǔ)貼 
Change in fair value of investment properties 投資物業(yè)公平價(jià)值之溢利 
Change in fair value of investments held for trading 持有作買(mǎi)賣(mài)之投資之公平價(jià)值溢利 
interest received 利息收入 
Finance costs 財(cái)務(wù)費(fèi)用 
Impairment loss on goodwill of JCE 共同控制公司之商譽(yù)減值損失 
Impairment loss on goodwill arising on acquisition of 增持予附屬公司之權(quán)益導(dǎo)致商譽(yù)減值損失 
additional interest in subsidiaries 出售物業(yè)、廠房及設(shè)備之虧損（收益） 
Loss on disposal of PPE 持有作買(mǎi)賣(mài)之投資之虧損（收益） 
Gain on disposal of jointly controlled entities 出售一間共同控制公司之收益 
Write-back of trade payables 應(yīng)付貿(mào)易賬款撥回 
　 　 
　 未計(jì)流動(dòng)資金變動(dòng)前之經(jīng)營(yíng)業(yè)務(wù)及現(xiàn)金流量 
Increase in inventories of properties 物業(yè)存貨之減少（增加） 
Increase in other inventories 其它存貨之減少（增加） 
Increase in trade and other receivables 應(yīng)收貿(mào)易及其它款項(xiàng)之增加 
Increase in investments held for trading 持有作買(mǎi)賣(mài)之投資的減少（增加） 
Increase in trade and other payables 應(yīng)付貿(mào)易及其它賬款之增加（減少） 
Increase in sales deposits received 銷(xiāo)售定金之增加（減少） 
Cash generated from operation 經(jīng)營(yíng)業(yè)務(wù)產(chǎn)生之現(xiàn)金 
　 　 
　 　 
Dividend received 已收股息 
Tax paid- income tax 已付所得稅 
Tax paid- land value added tax 已付土地增值稅 
Refund of tax 所得稅退回 
　 　 
Net cash inflow generated from operation 經(jīng)營(yíng)業(yè)務(wù)之現(xiàn)金流量?jī)纛~ 
　 投資業(yè)務(wù) 
Interest received 利息收入 
Purchase of property, plant and equipment 購(gòu)置物業(yè)，廠房及設(shè)備 
Proceeds from disposal of property, plant and equipment 出售物業(yè)，廠房及設(shè)備之收入 
　 附屬公司收購(gòu)[size=+0] 
Acquisition of additional interest in sub 增持予附屬公司之權(quán)益 
Net cash from disposal of a subsidiary 出售一間附屬公司之凈現(xiàn)金收入[size=+0] 
Cash received on disposal of a JCE 出售一間共同控制公司之實(shí)收現(xiàn)金 
Dividend received from a JCE 收到一間共同控制公司的股息 
Repayment from related companies 來(lái)自關(guān)聯(lián)公司的（預(yù)付款）還款 
Advances to JCE 向共同控制公司支付的預(yù)付款 
Capital contributions to JCE 向共同控制公司出資 
Net cash from investing activities 源自投資之現(xiàn)金凈值 
　 　 
Financing activities 融資業(yè)務(wù) 
Capital contribution from minority shareholders 小股東投入資本 
Decrease in amounts due to related companies 應(yīng)付關(guān)聯(lián)公司款額之減少 
Increase in amounts due to shareholders 應(yīng)付股東款項(xiàng)之增加 
Increase in amounts due to JCE 應(yīng)付共同控制公司款項(xiàng)之增加（減少） 
New bank loans raised 新籌集銀行貸款 
Repayment of bank loans 償還銀行貸款 
Repayment of other borrowings 償還其它借款 
Interest paid 已付股息 
Dividend paid 已付利息 
Net cash from financing activities 融資業(yè)務(wù)小計(jì) 
　 　 
　 　 
Net increase/ (decrease) in cash & cash equivalent 現(xiàn)金及等同現(xiàn)金項(xiàng)目之變動(dòng) 
　 　 
Net increase/ (decrease) in cash & cash equivalents 現(xiàn)金及等同現(xiàn)金項(xiàng)目之變動(dòng) 
Cash & cash equivalent at 1 January 現(xiàn)金及等同現(xiàn)金項(xiàng)目承上年度 
Cash & cash equivalent at 30 November 結(jié)轉(zhuǎn)現(xiàn)金及等同現(xiàn)金項(xiàng)目 
Analysis of the balance of cash and cash equivalents 現(xiàn)金及等同現(xiàn)金項(xiàng)目的分析 
Bank balances and cash 銀行結(jié)存及現(xiàn)金 

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