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| Subjects coding |
Macau accounting subjects name (simplified) |
HMacau accounting subjects name (Traditional) |
Macau accounting subjects name (English) |
| 101 |
现金 |
現金 |
CASH |
| 1011 |
现金-港币 |
手存現金-港幣 |
CASH IN HAND-HKD |
| 101 |
现金 |
現金 |
Cash |
| 1011 |
现金-港币 |
現金-港幣 |
Cash-HKD |
| 1012 |
现金-葡币 |
現金-葡幣 |
Cash-MOP |
| 102 |
银行存款 |
銀行存款 |
Bank deposits |
| 1021 |
汇丰银行存款 |
匯豐銀行存款 |
Hsbc |
| 10211 |
汇丰银行港币 |
匯豐銀行港幣 |
Hsbc-HKD |
| 10212 |
汇丰银行葡币 |
匯豐銀行葡幣 |
Hsbc-MOP |
| 1023 |
中国银行存款 |
中國銀行存款 |
Boc |
| 10231 |
中国银行港币 |
中國銀行港幣 |
Boc-HKD |
| 10232 |
中国银行葡币 |
中國銀行葡幣 |
Boc-MOP |
| 1027 |
定期存款 |
定期存款 |
Time deposits |
| 10271 |
汇丰银行定期存款-HKD |
匯丰銀行定期存款-HKD |
Time deposits of hsbc-HKD |
| 10272 |
汇丰银行定期存款-MOP |
匯丰銀行定期存款-MOP |
Time deposits of hsbc-MOP |
| 110 |
短期投资 |
短期投資 |
Short-term investments |
| 1101 |
短期投资-股票 |
短期投資-股票 |
Short-term investments - Stocks |
| 1102 |
短期投资-债券 |
短期投資-債券 |
Short-term investments - bonds |
| 1103 |
短期投资-投资基金 |
短期投資-投資基金 |
Short-term investments - Investment Fund |
| 1104 |
短期投资-其他 |
短期投資-其他 |
Short-term investments-Others |
| 119 |
短期投资跌价准备 |
短期投資跌價准備 |
Allowance for market decline marketable securities |
| 120 |
应收票据 |
應收票據 |
Notes receivable |
| 1201 |
应收票据-HKD |
應收票據-HKD |
Notes receivable-HKD |
| 1202 |
应收票据-MOP |
應收票據-MOP |
Notes receivable-MOP |
| 121 |
应收股利 |
應收股利 |
Dividend receivable |
| 122 |
应收帐款 |
應收帳款 |
Accounts receivable |
| 1221 |
应收帐款-HKD |
應收帳款-HKD |
Accounts receivable-HKD |
| 1222 |
应收帐款-MOP |
應收帳款-MOP |
Accounts receivable-MOP |
| 1223 |
应收帐款-USD |
應收帳款-USD |
Accounts receivable-USD |
| 123 |
股东或联号(借方) |
股東或聯號(借方) |
Shareholders or associated company |
| 1231 |
股东往来 |
股東往來 |
Shareholders |
| 1232 |
联号往来 |
聯號往來 |
Associated company |
| 124 |
其他应收款 |
其他應收款 |
Other receivables |
| 1241 |
其他应收帐款-HKD |
其他應收帳款-HKD |
Other receivables-HKD |
| 1242 |
其他应收帐款-MOP |
其他應收帳款-MOP |
Other receivables-MOP |
| 125 |
其他借出贷款 |
其他借出貸款 |
Other loans |
| 1251 |
员工借款 |
員工借款 |
Staff loans |
| 12511 |
员工借款-HKD |
員工借款-HKD |
Staff loans-HKD |
| 12512 |
员工借款-MOP |
員工借款-MOP |
Staff loans-MOP |
| 1252 |
其他借款 |
其他借款 |
Other borrowings |
| 12521 |
其他借款-HKD |
其他借款-HKD |
Other borrowings-HKD |
| 12522 |
其他借款-MOP |
其他借款-MOP |
Other borrowings-MOP |
| 1253 |
银行短期贷款 |
銀行短期貸款 |
Short-term bank loans |
| 12531 |
银行短期贷款-HKD |
銀行短期貸款-HKD |
Short-term bank loans-HKD |
| 12532 |
银行短期贷款-MOP |
銀行短期貸款-MOP |
Short-term bank loans-MOP |
| 1254 |
股东短期贷款 |
股東短期貸款 |
Shareholders of short-term loans |
| 12541 |
股东短期贷款-HKD |
股東短期貸款-HKD |
Shareholders of short-term loans-HKD |
| 12542 |
股东短期贷款-MOP |
股東短期貸款-MOP |
Shareholders of short-term loans-MOP |
| 129 |
呆坏账准备 |
呆壞賬准備 |
Bad debts prepared |
| 130 |
商品 |
商品 |
Commodities |
| 1301 |
货品存货(永续盘存) |
貨品存貨(永續盤存) |
Inventories of goods (sustainable inventory) |
| 1302 |
货品盘存(定期盘存)-MOP |
貨品盤存(定期盤存)-MOP |
Goods inventory (regular inventory) - MOP |
| 1303 |
货品盘存(定期盘存)-HKD |
貨品盤存(定期盤存)-HKD |
Goods inventory (regular inventory) - HKD |
| 131 |
制成品及半制成品 |
制成品及半制成品 |
Manufactures and semi-manufactures |
| 132 |
副产品,废料及剩余物料 |
副產品,廢料及剩餘物料 |
By-products, waste and the remaining material |
| 133 |
在制品 |
在制品 |
Goods in process |
| 134 |
原料,辅助及消耗物料 |
原料,輔助及消耗物料 |
Raw materials, auxiliary materials and consumption |
| 13401 |
原料 |
原料 |
Raw materials |
| 13402 |
辅助物料 |
輔助物料 |
Supplementary materials |
| 13403 |
其他物料 |
其他物料 |
Other matters |
| 13404 |
消耗包装 |
消耗包裝 |
Consumption of packaging |
| 139 |
存货跌价准备 |
存貨跌價准備 |
Allowance for market decline-inventory |
| 140 |
递延及预付费用 |
遞延及預付費用 |
Prepaid expenses |
| 150 |
长期股权投资 |
長期股權投資 |
Long-term investments in stocks |
| 151 |
长期债券投资 |
長期債券投資 |
Long-term bond investments |
| 159 |
长期投资减值准备 |
長期投資減值准備 |
Allowance for loss on long-term investments |
| 160 |
有形资产 |
有形資產 |
Fixed assets or plant assets |
| 16001 |
土地 |
土地 |
Land |
| 16002 |
楼宇及其他建筑 |
樓宇及其他建築 |
Buildings and structures |
| 16003 |
机器及设备 |
機器及設備 |
Machinery & equipment |
| 16004 |
运输设备 |
運輸設備 |
Transportation facilities |
| 16005 |
工具及用具 |
工具及用具 |
Tools & equipment |
| 16006 |
办公室设备 |
辦公室設備 |
Office equipment |
| 16007 |
各类家俱 |
各類傢俱 |
Furniture & fixture |
| 161 |
在建工程 |
在建工程 |
In the works |
| 16101 |
建筑工程 |
建築工程 |
Construction |
| 16102 |
安装工程 |
安裝工程 |
Installation works |
| 168 |
有形资产折旧累积 |
有形資產折舊累積 |
Accumulated depreciation |
| 16801 |
土地折旧累积 |
土地折舊累積 |
Accumulated depreciation-Land |
| 16802 |
楼宇及其他建筑折旧累积 |
樓宇及其他建築折舊累積 |
Accumulated depreciation-Buildings and structures |
| 16803 |
机器及设备折旧累积 |
機器及設備折舊累積 |
Accumulated depreciation-Machinery & equipment |
| 16804 |
运输设备折旧累积 |
運輸設備折舊累積 |
Accumulated depreciations-Transportation facilities |
| 16805 |
工具及用具折旧累积 |
工具及用具折舊累積 |
Accumulated depreciation-Tools & equipment |
| 16806 |
办公室设备折旧累积 |
辦公室設備折舊累積 |
Accumulated depreciation-Office Equipment |
| 16807 |
各类家俱折旧累积 |
各類傢俱折舊累積 |
Accumulated depreciation-FURNITURE & FIXTURE |
| 169 |
累计资产减值 |
累計資產減值 |
Total assets impairment |
| 16901 |
土地减值 |
土地減值 |
Impairment of land |
| 170 |
无形资产 |
無形資產 |
Intangible assets |
| 17001 |
研究及开发 |
研究及開發 |
Research and development |
| 17002 |
专利权 |
專利權 |
Franchise |
| 17003 |
其他权利 |
其他權利 |
Other rights |
| 17004 |
顶手费 |
頂手費 |
Changed fees |
| 17005 |
经营权 |
經營權 |
The right to operate |
| 17006 |
开办费及扩充费 |
開辦費及擴充費 |
Start-up and expansion costs |
| 17007 |
电脑软件 |
電腦軟件 |
Computer software |
| 178 |
无形资产摊销累积 |
無形資產攤銷累積 |
Accumulated amortization of intangible assets |
| 17801 |
研究及开发摊销累积 |
研究及開發攤銷累積 |
Amortization of accumulated research and development |
| 17802 |
专利权摊销累积 |
專利權攤銷累積 |
Accumulated amortization of the franchise |
| 17803 |
其他权利摊销累积 |
其他權利攤銷累積 |
Accumulated amortization of other rights |
| 17804 |
顶手费摊销累积 |
頂手費攤銷累積 |
Hand accumulated amortization charges |
| 17805 |
经营权摊销累积 |
經營權攤銷累積 |
The right to operate accumulated amortization |
| 17806 |
开办费及扩充费摊销累积 |
開辦費及擴充費攤銷累積 |
Start-up costs and expansion of accumulated amortization |
| 17807 |
电脑软件摊销累积 |
電腦軟件攤銷累積 |
Accumulated amortization of computer software |
| 179 |
累计无形资产减值 |
累計無形資產減值 |
Total impairment of intangible assets |
| 180 |
长期待摊费用 |
長期待攤費用 |
Long-term prepaid expenses |
| 210 |
短期借款 |
短期借款 |
Short-term borrowing |
| 2101 |
银行借款 |
銀行借款 |
Bank borrowings |
| 2102 |
其他金融机构借款 |
其他金融機構借款 |
Other financial institutions borrowing |
| 220 |
应付票据 |
應付票據 |
Notes payable |
| 2201 |
应付票据-MOP |
應付票據-MOP |
Notes payable - MOP |
| 2202 |
应付票据-HKD |
應付票據-HKD |
Notes payable - HKD |
| 221 |
应付帐款 |
應付帳款 |
Trade creditors |
| 2211 |
应付帐款-MOP |
應付帳款-MOP |
Creditors-MOP |
| 2212 |
应付帐款-HKD |
應付帳款-HKD |
Creditors-HKD |
| 2213 |
应付帐款-USD |
應付帳款-USD |
Creditors-USD |
| 222 |
所得税备用金 |
所得稅備用金 |
Income tax imprest |
| 223 |
股东或联号(贷方) |
股東或聯號(貸方) |
Inter companys |
| 2231 |
股东往来 |
股東往來 |
Inter companys |
| 223101 |
A公司 |
A公司 |
A company |
| 223102 |
B公司 |
A公司 |
B company |
| 2232 |
联号往来 |
聯號往來 |
Inter companys |
| 22321 |
联号往来-MOP |
聯號往來-MOP |
Of the exchanges - MOP |
| 22322 |
联号往来-HKD |
聯號往來-HKD |
Of the exchanges - HKD |
| 224 |
其他应付款 |
其他應付款 |
Sundry creditors |
| 22401 |
应付工资 |
應付工資 |
To meet wage |
| 22402 |
应付利润 |
應付利潤 |
To meet profit |
| 225 |
其他风险或准备 |
其他風險或准備 |
Other risks or prepared |
| 22501 |
退休金准备 |
退休金准備 |
Pension prepared |
| 22502 |
客户保证金准备 |
客戶保證金准備 |
Customers margin prepared |
| 22503 |
预提租金 |
預提租金 |
Withholding rent |
| 22504 |
保险费 |
保險費 |
Premium |
| 230 |
递延收益 |
遞延收益 |
Deferred income |
| 240 |
长期借款 |
長期借款 |
Long term loan |
| 24001 |
长期贷款-大西洋银行 |
長期貸款-大西洋銀行 |
Ltin-BNU-MOP |
| 24002 |
长期贷款-大西洋银行 |
長期貸款-大西洋銀行 |
Ltin-BNU-MOP |
| 24003 |
长期贷款-汇丰银行 |
長期貸款-匯豐銀行 |
Ltin-HSBC |
| 24004 |
长期贷款-A |
長期貸款-A |
Ltin-A |
| 250 |
长期应付款 |
長期應付款 |
Accrued exp.-TAX |
| 310 |
资本 |
資本 |
Share capital |
| 320 |
补充给付 |
補充給付 |
Supplementary payments |
| 330 |
法定及其他公积 |
法定及其他公積 |
Statutory and other surplus |
| 33001 |
法定公积 |
法定公積 |
Statutory reserve |
| 33002 |
其他公积 |
其他公積 |
Other surplus |
| 340 |
损益滚存 |
損益滾存 |
Profit/loss appropriation a/c |
| 34001 |
历年损益滚存 |
歷年損益滾存 |
Profit/ loss appropriation a/c |
| 34002 |
1999年损益滚存 |
1999年損益滾存 |
1999=accumulated profit and loss |
| 350 |
本年度损益 |
本年度損益 |
Profit and loss |
| 410 |
生产成本 |
生產成本 |
Production costs |
| 510 |
货物及产品销售 |
貨物及產品銷售 |
Goods and product sales |
| 5101 |
货品销售 |
貨品銷售 |
Goods sales |
| 5102 |
产品销货 |
產品銷貨 |
Product sales |
| 520 |
劳务提供 |
勞務提供 |
Contract income |
| 5201 |
佣金收益 |
佣金收益 |
Commission income |
| 530 |
投资及其他财务收益 |
投資及其他財務收益 |
Investment and other financial income |
| 53001 |
利息收益 |
利息收益 |
Interest income |
| 53002 |
投资收益 |
投資收益 |
Investment income |
| 53003 |
贷出款利息 |
貸出款利息 |
Of the lending interest |
| 53004 |
证券利息 |
證券利息 |
Securities interest |
| 540 |
其他营业收益 |
其他營業收益 |
Other operating income |
| 5401 |
次要收益 |
次要收益 |
Minor gains |
| 54011 |
租金收入 |
租金收入 |
Rental income |
| 54012 |
设备租金 |
設備租金 |
Rental of equipment |
| 54013 |
技术协助 |
技術協助 |
Technical assistance |
| 5402 |
其他收益 |
其他收益 |
Other income |
| 54021 |
租金收益 |
租金收益 |
Rent income |
| 54022 |
其他收益 |
其他收益 |
Other income |
| 54023 |
加工费收入 |
加工費收入 |
Processing charges income |
| 5403 |
营业补贴 |
營業補貼 |
Business subsidies |
| 54031 |
政府补贴 |
政府補貼 |
Government subsidies |
| 54032 |
其他补贴 |
其他補貼 |
Other subsidies |
| 550 |
其他收益 |
其他收益 |
Other revenue |
| 5501 |
合约补偿 |
合約補償 |
Contract compensation |
| 610 |
购货及耗用存货成本 |
購貨及耗用存貨成本 |
Purchases |
| 6101 |
货品购货 |
貨品購貨 |
Purchases |
| 6109 |
销货成本 |
銷貨成本 |
Cost of sales |
| 620 |
人事费用 |
人事費用 |
Staff costs |
| 62001 |
雇员薪酬 |
僱員薪酬 |
Salaries |
| 62002 |
社会保障基金 |
社會保障基金 |
Social security costs |
| 62003 |
保险费 |
保險費 |
Testing |
| 62004 |
福利费 |
福利費 |
Employees' training expenses |
| 62005 |
退休金 |
退休金 |
Employees' meal |
| 62006 |
公积金 |
公積金 |
Sanitary |
| 62007 |
招聘费 |
招聘費 |
Health insurance |
| 62008 |
培训费 |
培訓費 |
Severance |
| 62009 |
医疗费 |
醫療費 |
Uniform |
| 62010 |
其他人事费用 |
其他人事費用 |
Other staff costs |
| 630 |
其他经营费用 |
其他經營費用 |
Factory overhead |
| 6301 |
第三者供应 |
第三者供應 |
Suppliers by third parties |
| 630101 |
水费 |
水費 |
Water |
| 630102 |
宿舍水费 |
宿舍水費 |
Water-DORM |
| 630103 |
电费 |
電費 |
Electricity |
| 630104 |
宿舍电费 |
宿舍電費 |
Electricity-DORM |
| 630105 |
燃料费 |
燃料費 |
Fuel |
| 630106 |
电话费 |
電話費 |
Telephone |
| 630107 |
消耗物料 |
消耗物料 |
Consumable stores |
| 630108 |
消耗工具 |
消耗工具 |
Consumable tools |
| 630109 |
文具及印刷 |
文具及印刷 |
Stationery |
| 630111 |
修模物料 |
修模物料 |
Mould material |
| 630112 |
修模人工 |
修模人工 |
Mould labour |
| 6302 |
第三者劳务1 |
第三者勞務1 |
Services by third partners(1) |
| 630201 |
租金 |
租金 |
Rent |
| 630202 |
娱乐交际费 |
娛樂交際費 |
Entertainment & gift |
| 630203 |
维修保养费 |
維修保養費 |
General repair & maintenance |
| 630204 |
交通费 |
交通費 |
Travelling |
| 630205 |
保险费 |
保險費 |
Insurance |
| 630206 |
广告费 |
廣告費 |
Advertising |
| 630207 |
管理费 |
管理費 |
Management fees |
| 630208 |
邮费 |
郵費 |
Postage |
| 630209 |
汽车费用 |
汽車費用 |
Car expenses |
| 6303 |
第三者劳务2 |
第三者勞務2 |
Services by third partners(2) |
| 630301 |
出口运费 |
出口運費 |
Carriage outwards |
| 630302 |
入口运费 |
入口運費 |
Carriage inwards |
| 630303 |
佣金 |
佣金 |
Commission |
| 630304 |
核数费 |
核數費 |
Audit fees |
| 630305 |
专业法律费 |
專業法律費 |
Professional & legal charges |
| 630306 |
讼费公证费 |
訟費公證費 |
Notarization fee costs |
| 630307 |
杂费 |
雜費 |
Sundry |
| 6304 |
税费 |
稅費 |
Taxes |
| 63041 |
间接税 |
間接稅 |
Indirect taxes |
| 630414 |
车牌税 |
車牌稅 |
Car tax |
| 630415 |
出口税 |
出口稅 |
Export tax |
| 630416 |
入口税 |
入口稅 |
Import tax |
| 630418 |
职业税 |
職業稅 |
Professional of tax |
| 63042 |
直接税 |
直接稅 |
Direct taxes |
| 630421 |
房屋税 |
房屋稅 |
House tax |
| 630422 |
营业税 |
營業稅 |
Industrial tax |
| 630423 |
地税 |
地稅 |
Land tax |
| 630424 |
业钞 |
業鈔 |
Rate |
| 630425 |
所得补充税 |
所得補充稅 |
Income tax |
| 630426 |
物业转移税 |
物業轉移稅 |
Sisa |
| 630428 |
其他直接税 |
其他直接稅 |
Other tax |
| 640 |
财务费用 |
財務費用 |
Financial expenses |
| 64001 |
利息费用 |
利息費用 |
Interest |
| 64002 |
银行费用 |
銀行費用 |
Bank charges |
| 64003 |
兑换损益 |
兌換損益 |
Exchange p/l |
| 64004 |
投资损失 |
投資損失 |
Loss on investments |
| 64005 |
其他财务费用 |
其他財務費用 |
Other financial expenses |
| 650 |
呆坏账准备 |
呆壞賬准備 |
Preparation for bad debts |
| 65001 |
坏帐损失 |
壞帳損失 |
Bad debt losses |
| 65002 |
风险准备 |
風險準備 |
Ready to risk |
| 65003 |
存货损失 |
存貨損失 |
Stock losses |
| 65004 |
财务资产损失 |
財務資產損失 |
Loss of financial assets |
| 660 |
其他费用 |
其他費用 |
Other expenses |
| 66001 |
变卖投资损失 |
變賣投資損失 |
Sale of investment losses |
| 66002 |
资产处置损失 |
資產處置損失 |
Disposition of assets loss |
| 66003 |
汇兑损失 |
匯兌損失 |
Loss on exchange |
| 670 |
折旧费和摊销费 |
折舊費和攤銷費 |
Depreciation |
| 6701 |
有形资产折旧费 |
有形資產折舊費 |
Depreciation of tangible assets |
| 67011 |
土地折旧费 |
土地折舊費 |
Depreciation-Land |
| 67012 |
楼宇及其他建筑折旧费 |
樓宇及其他建築折舊費 |
Depreciation-BUILDING |
| 67013 |
机器及设备折旧费 |
機器及設備折舊費 |
Depreciation-MACHINENRY |
| 67014 |
运输设备折旧费 |
運輸設備折舊費 |
Depreciation-Transportation facilities |
| 67015 |
工具及用具折旧费 |
工具及用具折舊費 |
Depreciation-Tools & equipment |
| 67016 |
办公室设备折旧费 |
辦公室設備折舊費 |
Depreciation-Office Equipment |
| 67017 |
各类家俱折旧费 |
各類傢俱折舊費 |
Depreciation-FURNITURE & FIXTURE |
| 6702 |
无形资产摊销费 |
無形資產攤銷費 |
Intangible asset amortization charges |
| 67021 |
经营权摊销费 |
經營權攤銷費 |
The right to operate amortization of costs |
| 67022 |
顶手费摊销费 |
頂手費攤銷費 |
Hand for amortization charges |
| 67023 |
开办费摊销费 |
開辦費攤銷費 |
Start-up costs amortisation charges |
| 67024 |
电脑软件摊销费 |
電腦軟件攤銷費 |
Computer software amortisation charges |
| 680 |
其他准备 |
其他準備 |
Other preparations |
| 690 |
所得税 |
所得稅 |
Profit tax |