香港會計報表審計 對企業的會計報表——通常包括資產負債表、損益表、現金流量表進行審計，對報表的真實性、客觀性、公允性發表審計意見，是審計業務中最常規的一類。香港會計師事務所會對報表和公司每一筆業務進行審計才能出具審計報告。
方法/步驟
一、資產負債表
物業, 廠房及裝置
Investment properties 投資物業
Intangible assets 無形資產
Property held for development 待發展物業
Investment in subsidiaries 投資子公司
Interests in jointly controlled entities 投資合營公司
Interests in associate 投資聯營公司
Investment in securities (non current assets) 證券投資
Deferred taxation 遞延稅項資產
Sub-total 小計
Current Assets 非流動資產
Inventories of properties 物業存貨
Other inventories 其它存貨
Debtors, deposits and prepayments 應收貿易及其它應收款
Amount due from holding company 應收控股公司
Amount due from fellow subsidiary 應收聯屬公司
Amounts due from subsidiaries 應收子公司
Amounts due from JCE / associates 應收合營公司 / 聯營公司
Amounts due from related companies 應收關連公司
Amounts due from minority shareholders 應收少股東
Amount due from shareholders 應收股東款
Investments in securities (current assets) 證券投資
Prepaid tax 預付稅款
Bank deposits, pledged 銀行存款 (抵押)
Bank balances, deposits and cash 銀行結餘及現金
Sub-total 流動資產小計
Current Liabilities 流動負債
Trade and other payables 應付貿易及其它應收款
Sales deposits received 銷售定金
Amounts due to subsidiaries 應付子公司
Amounts due to immediate holding 應付控股公司
Amounts due to fellow subsidiaries 應付聯屬公司
Amount due to JCE/associates 應付合營公司 / 聯營公司
Amounts due to related companies 應付關連公司
Amount due to shareholders 應付股東款
Amount due to minority shareholders 應付少股東
Bank borrowings, due within one year 銀行借款 (一年內)
Other borrowings, due within one year 其它借款 (一年內)
Income tax payable 應付所得稅
Sub-total 小計
二、損益表
英文 中文
Turnover 營業收入
Business Tax 主營業務稅金及附加
Cost of sales 營業成本
Gross Margin 經營毛利
Other operating income 其它業務收入
Interest Income 利息收入
Gain from investment in securites 投資收益
Change in fair value of investment properties 投資物業公平價值之溢利
Other operating expenses 其它業務支出
Selling expenses 營業費用
Administrative expenses 管理費用
Provision on investment in securities 持有作買賣之投資公平價值之溢利
Finance costs 財務費用
Share of results of jointly controlled entities 應占合營公司業績
Taxation 稅項
Minority interests 少股東損益
This year's (profit) loss 本年度利純
三、現金流量表
英文 中文
Operating activities: 經營活動
Profit before tax 稅前經營溢利
Adjustment:- 調整:-
Share of result of jointly controlled entities 應占共同控制公司業績
Depreciation 折舊
Allowance for doubtful debts （補貼撥回），呆壞帳補貼
Change in fair value of investment properties 投資物業公平價值之溢利
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 財務費用
Impairment loss on goodwill of JCE 共同控制公司之商譽減值損失
Impairment loss on goodwill arising on acquisition of 增持予附屬公司之權益導致商譽減值損失
additional interest in subsidiaries 出售物業、廠房及裝置之虧損（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 應付貿易賬款撥回
未計流動資金變動前之經營業務及現金流量
Increase in inventories of properties 物業存貨之減少（增加）
Increase in other inventories 其它存貨之減少（增加）
Increase in trade and other receivables 應收貿易及其它款項之增加
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 應付貿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 經營業務產生之現金
注意事項
香港公司做賬需要整理財務報表，註冊完香港公司後，一定要平常時整理單據確保做賬之用，香港公司會計做賬一年一次，新公司成立後18個月後需要鴻球國際做賬報稅