香港公司做賬審計是要香港會計師出示財務(wù)報表，現(xiàn)在香港銀行都會要求已開賬戶的香港公司提供財務(wù)報表。如果沒有提供財務(wù)表報很有可能賬戶不能繼續(xù)使用。已開賬戶的香港公司今后公司不能再零申報，最好的方式選擇正規(guī)會計師做賬審計，比如找快幫云會計師幫助。
香港公司會計做賬報表的組成：
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 投資合營公司
Interests in associate 投資聯(lián)營公司
Investment in securities (non current assets) 證券投資
Deferred taxation 遞延稅項(xiàng)資產(chǎn)
Sub-total 小計
Current Assets 非流動資產(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)收合營公司 / 聯(lián)營公司
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 流動資產(chǎn)小計
Current Liabilities 流動負(fù)債
Trade and other payables 應(yīng)付貿(mào)易及其它應(yīng)收款
Sales deposits received 銷售定金
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)付合營公司 / 聯(lián)營公司
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
Capital and Reserves 資本及儲備
Paid-up capital 資本
Retained earnings b/f 年初未分配利潤
This year's profit 本年度純利
Dividend 股息
Reserve appropriation 利潤分配-提取儲備基金
Statutory reserve 法定儲備
Capital reserves 資本公積-股權(quán)投資準(zhǔn)備
Property revaluation reserve 投資物業(yè)重估儲備
Sub-total 所有者權(quán)益小計
Minority interests 少股東權(quán)益
Non-Current Liabilities 非流動負(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 長期應(yīng)付款
Deferred taxation 遞延稅款
Sub-total 小計
二、損益表
英文 中文
Turnover 營業(yè)收入
Business Tax 主營業(yè)務(wù)稅金及附加
Cost of sales 營業(yè)成本
Gross Margin 經(jīng)營毛利
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)公平價值之溢利
Other operating expenses 其它業(yè)務(wù)支出
Selling expenses 營業(yè)費(fèi)用
Administrative expenses 管理費(fèi)用
Provision on investment in securities 持有作買賣之投資公平價值之溢利
Finance costs 財務(wù)費(fèi)用
Share of results of jointly controlled entities 應(yīng)占合營公司業(yè)績
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)營活動
Profit before tax 稅前經(jīng)營溢利
Adjustment:- 調(diào)整:-
Share of result of jointly controlled entities 應(yīng)占共同控制公司業(yè)績
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)公平價值之溢利
Change in fair value of investments held for trading 持有作買賣之投資之公平價值溢利
interest received 利息收入
Finance costs 財務(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 持有作買賣之投資之虧損（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
未計流動資金變動前之經(jīng)營業(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 持有作買賣之投資的減少（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 銷售定金之增加（減少）
Cash generated from operation 經(jīng)營業(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)營業(yè)務(wù)之現(xiàn)金流量凈額
投資業(yè)務(wù)
Interest received 利息收入
Purchase of property, plant and equipment 購置物業(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[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
Net increase/ (decrease) in cash & cash equivalent 現(xiàn)金及等同現(xiàn)金項(xiàng)目之變動
Net increase/ (decrease) in cash & cash equivalents 現(xiàn)金及等同現(xiàn)金項(xiàng)目之變動
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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