香港公司做账审计是要香港会计师出示财务报表，现在香港银行都会要求已开账户的香港公司提供财务报表。如果没有提供财务表报很有可能账户不能继续使用。已开账户的香港公司今后公司不能再零申报，最好的方式选择正规会计师做账审计，比如找快帮云会计师帮助。
香港公司会计做账报表的组成：
1.Balance Sheets_资产负债表
2.INCOME STATEMENT_损益表
3.CASH-FLOWSTATEMENT_现金流量表
如下示例：
一、资产负债表
Non-Current Assets 非流动资产
Property, plant and equipment 物业, 厂房及设备
Investment properties 投资物业
Intangible assets 无形资产
Property held for development 待发展物业
Investment in subsidiaries 投资子公司
Interests in jointly controlled entities 投资合营公司
Interests in associate 投资联营公司
Investment in securities (non current assets) 证券投资
Deferred taxation 递延税项资产
Sub-total 小计
Current Assets 非流动资产
Inventories of properties 物业存货
Other inventories 其它存货
Debtors, deposits and prepayments 应收贸易及其它应收款
Amount due from holding company 应收控股公司
Amount due from fellow subsidiary 应收联属公司
Amounts due from subsidiaries 应收子公司
Amounts due from JCE / associates 应收合营公司 / 联营公司
Amounts due from related companies 应收关连公司
Amounts due from minority shareholders 应收少股东
Amount due from shareholders 应收股东款
Investments in securities (current assets) 证券投资
Prepaid tax 预付税款
Bank deposits, pledged 银行存款 (抵押)
Bank balances, deposits and cash 银行结余及现金
Sub-total 流动资产小计
Current Liabilities 流动负债
Trade and other payables 应付贸易及其它应收款
Sales deposits received 销售定金
Amounts due to subsidiaries 应付子公司
Amounts due to immediate holding 应付控股公司
Amounts due to fellow subsidiaries 应付联属公司
Amount due to JCE/associates 应付合营公司 / 联营公司
Amounts due to related companies 应付关连公司
Amount due to shareholders 应付股东款
Amount due to minority shareholders 应付少股东
Bank borrowings, due within one year 银行借款 (一年内)
Other borrowings, due within one year 其它借款 (一年内)
Income tax payable 应付所得税
Sub-total 小计
Capital and Reserves 资本及储备
Paid-up capital 资本
Retained earnings b/f 年初未分配利润
This year's profit 本年度纯利
Dividend 股息
Reserve appropriation 利润分配-提取储备基金
Statutory reserve 法定储备
Capital reserves 资本公积-股权投资准备
Property revaluation reserve 投资物业重估储备
Sub-total 所有者权益小计
Minority interests 少股东权益
Non-Current Liabilities 非流动负债
Bank borrowings, due after one year 银行借款 (一年以上)
Other borrowings, due after one year 其它借款 (一年以上)
Long term payables 长期应付款
Deferred taxation 递延税款
Sub-total 小计
二、损益表
英文 中文
Turnover 营业收入
Business Tax 主营业务税金及附加
Cost of sales 营业成本
Gross Margin 经营毛利
Other operating income 其它业务收入
Interest Income 利息收入
Gain from investment in securites 投资收益
Change in fair value of investment properties 投资物业公平价值之溢利
Other operating expenses 其它业务支出
Selling expenses 营业费用
Administrative expenses 管理费用
Provision on investment in securities 持有作买卖之投资公平价值之溢利
Finance costs 财务费用
Share of results of jointly controlled entities 应占合营公司业绩
Taxation 税项
Minority interests 少股东损益
This year's (profit) loss 本年度利纯
三、现金流量表
英文 中文
Operating activities: 经营活动
Profit before tax 税前经营溢利
Adjustment:- 调整:-
Share of result of jointly controlled entities 应占共同控制公司业绩
Depreciation 折旧
Allowance for doubtful debts （补贴拨回），呆坏帐补贴
Change in fair value of investment properties 投资物业公平价值之溢利
Change in fair value of investments held for trading 持有作买卖之投资之公平价值溢利
interest received 利息收入
Finance costs 财务费用
Impairment loss on goodwill of JCE 共同控制公司之商誉减值损失
Impairment loss on goodwill arising on acquisition of 增持予附属公司之权益导致商誉减值损失
additional interest in subsidiaries 出售物业、厂房及设备之亏损（收益）
Loss on disposal of PPE 持有作买卖之投资之亏损（收益）
Gain on disposal of jointly controlled entities 出售一间共同控制公司之收益
Write-back of trade payables 应付贸易账款拨回
未计流动资金变动前之经营业务及现金流量
Increase in inventories of properties 物业存货之减少（增加）
Increase in other inventories 其它存货之减少（增加）
Increase in trade and other receivables 应收贸易及其它款项之增加
Increase in investments held for trading 持有作买卖之投资的减少（增加）
Increase in trade and other payables 应付贸易及其它账款之增加（减少）
Increase in sales deposits received 销售定金之增加（减少）
Cash generated from operation 经营业务产生之现金
Dividend received 已收股息
Tax paid- income tax 已付所得税
Tax paid- land value added tax 已付土地增值税
Refund of tax 所得税退回
Net cash inflow generated from operation 经营业务之现金流量净额
投资业务
Interest received 利息收入
Purchase of property, plant and equipment 购置物业，厂房及设备
Proceeds from disposal of property, plant and equipment 出售物业，厂房及设备之收入
附属公司收购[size=+0]
Acquisition of additional interest in sub 增持予附属公司之权益
Net cash from disposal of a subsidiary 出售一间附属公司之净现金收入[size=+0]
Cash received on disposal of a JCE 出售一间共同控制公司之实收现金
Dividend received from a JCE 收到一间共同控制公司的股息
Repayment from related companies 来自关联公司的（预付款）还款
Advances to JCE 向共同控制公司支付的预付款
Capital contributions to JCE 向共同控制公司出资
Net cash from investing activities 源自投资之现金净值
Financing activities 融资业务
Capital contribution from minority shareholders 小股东投入资本
Decrease in amounts due to related companies 应付关联公司款额之减少
Increase in amounts due to shareholders 应付股东款项之增加
Increase in amounts due to JCE 应付共同控制公司款项之增加（减少）
New bank loans raised 新筹集银行贷款
Repayment of bank loans 偿还银行贷款
Repayment of other borrowings 偿还其它借款
Interest paid 已付股息
Dividend paid 已付利息
Net cash from financing activities 融资业务小计
Net increase/ (decrease) in cash & cash equivalent 现金及等同现金项目之变动
Net increase/ (decrease) in cash & cash equivalents 现金及等同现金项目之变动
Cash & cash equivalent at 1 January 现金及等同现金项目承上年度
Cash & cash equivalent at 30 November 结转现金及等同现金项目
Analysis of the balance of cash and cash equivalents 现金及等同现金项目的分析
Bank balances and cash 银行结存及现金
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