香港会计程序的第 4 步：损益表和资产负债表

第 4 步：损益表和资产负债表
最后一步是创建财务报表。最重要的两个是资产负债表和损益表。
损益表显示了企业在此期间的收入和支出情况。通常，损益表将显示收到的收入，然后扣除产品成本（参见步骤 1），产生毛利。
毛利润就是总收入减去产品成本。
然后从毛利润中减去期间成本，得出税前利润（或亏损）。如果公司盈利，则按 16.5% 的固定税率扣除税款并获得最终利润（实施累进税制之前的规则）。
资产负债表检查您的企业在期末的状况。资产负债表通过报告三个类别来实现这一点：资产、负债和权益。
资产是公司拥有的可以产生资金的资源。示例包括现金、应收账款（参见步骤 2）和库存。
负债是公司所欠的资源。负债的例子有应付账款（见第 2 步）、债务/贷款和未实现收入（见第 2 步）。
股权是为企业贡献的额外价值。该价值有两种主要形式：留存收益和投入资本。留存收益是企业积累的未分配给股东的收入（或亏损）。出资资本是为换取一定数量的企业所有权而获得的价值。
在会计中，总资产必须等于总负债加上总权益。这个公式称为基本会计等式。
很好，您刚刚经历了四步会计流程，将一堆杂乱的收据和发票转换为有用的财务报表。 
您可能还对这些其他文章感兴趣：
http://centreo.hk/the-difference-between-financial-statement-annual-return-and-audit-report/
http://centreo.hk/companys-financial-year-ends/ http://centreo.hk/company-audit-faqs/ 

STEP 4 OF ACCOUNTING PROCESSES IN HK: INCOME STATEMENT AND BALANCE SHEET

Step 4: Income Statement and Balance Sheet

The final step is creating the financial statements. The two most important are the balance sheet and income statement.

  • The income statement shows how the business earned and spent its money over the period. Typically, the income statement will show income received then deduct product costs (see step 1), yielding gross profit.
    • Gross profit is exactly that- total income minus product costs.

Period costs are then subtracted from gross profit giving the profit (or loss) before taxes. If the company earned a profit, taxes will be subtracted at a flat 16.5 percent rate and give a final profit (rule before progressive tax system implemented).

  • The balance sheet examines your business’s position at the end of the period. The balance sheet does this by reporting three categories: assets, liabilities, and equity.
    • Assets are resources the company owns that can generate money. Examples include cash, receivables (see step 2), and inventories.
    • Liabilities are resources that the company owes. Examples of liabilities are payables (see step 2), debt/loans, and unearned revenue (see step 2).
    • Equity is additional value contributed to the business. This value comes in two primary forms retained earnings and contributed capital.  Retained earnings is income (or losses) accumulated by the business that is not distributed to shareholders. Contributed capital is value attained in exchange for some amount of ownership of your business.

In accounting, the total assets must equal the total liabilities plus total equity. This formula is called the fundamental accounting equation.

Voila! You just journeyed the four-step accounting process that transformed a cluttered pile of receipts and invoice into useful financial statements.  

You may also be interested in these other blog articles:

http://centreo.hk/the-difference-between-financial-statement-annual-return-and-audit-report/

http://centreo.hk/companys-financial-year-ends/   
http://centreo.hk/company-audit-faqs/

Wine and Spirits Fair

The 10th Wine and Spirits Fair will be held from the 9th of November to the 11th of November in the Hong Kong Convention and Exhibition Centre. There will only be admission for trade buyers 18 and older, and the price of entry will be HK$100. On November 11th, the event will be open to the public (must be 18 and older). At this expo, you can find all kinds of wine and spirits, such as brandy, tequila, and rice wine! There will also be wine accessories and equipment available for viewing and purchasing. If you are a true wino or really love a good spirit, you should check out this fair!

Click this link to learn more:

http://m.hktdc.com/fair/hkwinefair-en/HKTDC-Hong-Kong-International-Wine-and-Spirits-Fair.html

葡萄酒和烈酒展

第十届葡萄酒及烈酒展将于11月9日至11日在香港会议展览中心举行。仅限年满 18 岁的贸易买家入场，入场价为 100 元港币。11 月 11日，活动将向公众开放（必须年满 18 岁）。在这个博览会上，您可以找到各种葡萄酒和烈酒，如白兰地、龙舌兰酒和黄酒！还将有葡萄酒配件和设备可供查看和购买。如果你是一个真正的酒鬼或有这个爱好，你应该看看这个展会！
单击此链接以了解更多信息：
http://m.hktdc.com/fair/hkwinefair-en/HKTDC-Hong-Kong-International-Wine-and-Spirits-Fair.html