Accounting Subject(HongKong)

icontents (6/12)MEMBERS' HANDBOOK CONTENTS OF VOLUME II(Updated to June 2012)Issue/(Reviewdate)PREFACE AND FRAMEWORKPREFACE Preface to Hong Kong Financial Reporting Standards ....................................10/06(9/10) CONCEPTUAL FRAMEWORKConceptual Framework for Financial Reporting ..............................................10/10HONG KONG ACCOUNTING STANDARDS (HKAS)HKAS 1 Revised Presentation of Financial Statements .............................................................12/07 (6/12) HKAS 2 Inventories .....................................................................................................3/04(1/10) HKAS 7 Statement of Cash Flows ...............................................................................12/04(1/10)HKAS 8 Accounting Policies, Changes in Accounting Estimates and Errors .................9/04(1/10) HKAS 10 Events after the Reporting Period ...................................................................3/04(1/10)HKAS 11 Construction Contracts ...................................................................................12/04(3/10) HKAS 12 Income Taxes ................................................................................................11/04(4/12) HKAS 16 Property, Plant and Equipment .......................................................................11/05(6/12) HKAS 17 Leases ...........................................................................................................12/04(6/10) HKAS 18 Revenue ........................................................................................................11/04(3/10) HKAS 19 Employee Benefits .........................................................................................12/04(7/11) HKAS 19 (2011) Employee Benefits .........................................................................................7/11HKAS 20 Accounting for Government Grants and Disclosure of Government Assistance ............................................................................................... 12/04(3/10) HKAS 21 The Effects of Changes in Foreign Exchange Rates .......................................3/04(6/10) HKAS 23 Revised Borrowing Costs .............................................................................................6/07(3/10)HKAS 24 Related Party Disclosures ..............................................................................12/04(11/09) HKAS 24 Revised Related Party Disclosures ..............................................................................11/09 HKAS 26 Accounting and Reporting by Retirement Benefit Plans ..................................8/04 HKAS 27 Revised Consolidated and Separate Financial Statements ...........................................3/08(6/11)HKAS 27 (2011) Separate Financial Statements .......................................................................6/11 HKAS 28 Investments in Associates ..............................................................................3/04(6/11)HKAS 28 (2011)Investments in Associates and Joint Ventures ................................................6/11Issue/(Reviewdate) HKAS 29 Financial Reporting in Hyperinflationary Economies ....................................3/04(4/10) HKAS 31 Interests in Joint Ventures ...........................................................................12/04(6/11) HKAS 32 Financial Instruments: Presentation .............................................................11/04(6/12) HKAS 33 Earnings per Share .....................................................................................3/04(3/10) HKAS 34 Interim Financial Reporting..........................................................................10/04(6/12) HKAS 36 Impairment of Assets ..................................................................................8/04(3/10) HKAS 37 Provisions, Contingent Liabilities and Contingent Assets .............................11/04(3/10) HKAS 38 Intangible Assets .........................................................................................8/04(3/10) HKAS 39 Financial Instruments: Recognition and Measurement .................................1/06(5/10) HKAS 40 Investment Property ....................................................................................11/05(6/10) HKAS 41 Agriculture ..................................................................................................12/04(6/10)HONG KONG FINANCIAL REPORTING STANDARDS (HKFRS)First-time Adoption of Hong Kong Financial Reporting Standards ...............12/08(6/12) HKFRS 1RevisedHKFRS 2 Share-based Payment ................................................................................4/04(2/10) HKFRS 3Business Combinations ...............................................................................3/08(2/12) RevisedHKFRS 4 Insurance Contracts ....................................................................................3/06(2/10) HKFRS 5 Non-current Assets Held for Sale and Discontinued Operations...................8/04(2/10) HKFRS 6 Exploration for and Evaluation of Mineral Resources ...................................2/05(2/10) HKFRS 7 Financial Instruments: Disclosures ..............................................................9/05(2/12) HKFRS 8 Operating Segments ..................................................................................3/07(11/09) HKFRS 9 Financial Instruments ..................................................................................11/09 (12/11) HKFRS 10 Consolidated Financial Statements .............................................................6/11 HKFRS 11 Joint Arrangements .....................................................................................6/11 HKFRS 12 Disclosure of Interests in Other Entities .......................................................6/11 HKFRS 13 Fair Value Measurement .............................................................................6/11Improvements to HKFRSs 2010 ................................................................... 5/10 IMPROVEMENTSTO HKFRSs 2010contents (6/12)iiIssue/(Reviewdate)HONG KONG (IFRIC) INTERPRETATIONS (HK(IFRIC)-Int)HK(IFRIC)-Int 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities ......8/04(7/10) HK(IFRIC)-Int 2 Members’ Shares in Co-operative Entities and Similar Instruments .................2/05(6/12) HK(IFRIC)-Int 4 Determining whether an Arrangement contains a Lease .................................2/05(7/10) HK(IFRIC)-Int 5 Rights to Interests arising from Decommissioning, Restoration andEnvironmental Rehabilitation Funds ..........................................................2/05(7/10) HK(IFRIC)-Int 6 Liabilities arising from Participating in a Specific Market – WasteElectrical and Electronic Equipment...........................................................9/05 HK(IFRIC)-Int 7 Applying the Restatement Approach under HKAS 29 Financial Reportingin Hyperinflationary Economies ................................................................1/06(7/10) HK(IFRIC)-Int 8 Scope of HKFRS 2 .........................................................................................5/06(7/10) HK(IFRIC)-Int 9 Reassessment of Embedded Derivatives .......................................................5/06(7/10) HK(IFRIC)-Int 10 Interim Financial Reporting and Impairment ...................................................9/06(7/10) HK(IFRIC)-Int 11 HKFRS 2–Group and Treasury Share Transactions ......................................1/07(7/10) HK(IFRIC)-Int 12 Service Concession Arrangements .................................................................3/07(8/10) HK(IFRIC)-Int 13 Customer Loyalty Programmes ......................................................................9/07(4/12) HK(IFRIC)-Int 14 HKAS 19 —The Limit on a Defined Benefit Asset, Minimum Funding9/07(4/12) Requirements and their Interaction ............................................................HK(IFRIC)-Int 15 Agreements for the Construction of Real Estate .............................................8/08(8/10) HK(IFRIC)-Int 16 Hedges of a Net Investment in a Foreign Operation........................................8/08(8/10) HK(IFRIC)-Int 17 Distributions of Non-cash Assets to Owners ...................................................12/08(8/10) HK(IFRIC)-Int 18 Transfers of Assets from Customers...............................................................2/09(8/10) HK(IFRIC)-Int 19 Extinguishing Financial Liabilities with Equity Instruments...............................12/09 HK(IFRIC)-Int 20 Stripping Costs in the Production Phase of a Surface Mine 11/11 HONG KONG INTERPRETATIONS (HK-Int)*HK-Int 4 Leases – Determination of the Length of Lease Term in respect of HongKong Land Leases ....................................................................................6/06 (12/09) HK-Int 5 Presentation of Financial Statements – Classification by the Borrower ofa Term Loan that Contains a Repayment on Demand Clause ....................11/10Note: * With effect from 24 May 2005, all Interpretations that are developed locally by the Institute are named Hong Kong Interpretations.HONG KONG (SIC) INTERPRETATIONS (HK(SIC)-Int)HK(SIC)-Int 10 Government Assistance – No Specific Relation to Operating Activities ..........12/04(8/10) HK(SIC)-Int 12 Consolidation – Special Purpose Entities ........................................................2/05(6/11) HK(SIC)-Int 13 Jointly Controlled Entities – Non-Monetary Contributions by Venturers ...........12/04(6/11) HK(SIC)-Int 15 Operating Leases – Incentives ......................................................................12/04(9/10) HK(SIC)-Int 25 Income Taxes – Changes in the Tax Status of an Enterprise or itsShareholders ............................................................................................12/04(8/10) HK(SIC)-Int 27 Evaluating the Substance of Transactions Involving the Legal Form of aLease ........................................................................................................12/04(9/10)contents (6/12)iiiivIssue/(Reviewdate)HK(SIC)-Int 29 Service Concession Arrangements: Disclosures .............................................12/04(8/10) HK(SIC)-Int 31 Revenue – Barter Transactions Involving Advertising Services .......................12/04(9/10) HK(SIC)-Int 32 Intangible Assets – Web Site Costs ................................................................12/04(9/10)GLOSSARY Glossary of Terms Relating to Hong Kong Financial Reporting Standards ........ 3/08(9/10) HKFRS-PE HONG KONG FINANCIAL REPORTING STANDARD FORPRIVATE ENTITIES ............................................................................ 4/10 (2/11)SME-FRF & SME-FRS SMALL AND MEDIUM-SIZED ENTITY FINANCIAL REPORTING FRAMEWORK AND FINANCIAL REPORTING STANDARD .......................................... 8/05 (2/11) ACCOUNTING GUIDELINES (AG)AG 1 Preparation and Presentation of Accounts from Incomplete Records ..............3/84 AG 5 Merger Accounting for Common Control Combinations ..................................11/05 AG 7 Preparation of Pro Forma Financial Information for Inclusion inInvestment Circulars..................................................................................3/06ACCOUNTING BULLETINS (AB)AB 1 Disclosure of Loans to Officers .......................................................................8/85 AB 3 Guidance on Disclosure of Directors’ Remuneration.......................................1/00 AB 4 Guidance on the Determination of Realised Profits and Losses in theContext of Distributions under the Hong Kong Companies Ordinance........5/10。

hkas会计准则HKAS会计准则（Hong Kong Accounting Standards），是香港特别行政区会计师公会（Hong Kong Institute of Certified Public Accountants，简称HKICPA）制定的一套会计准则。

这些准则规定了在香港境内注册的公司和其他组织在编制财务报表时应遵循的会计原则和会计处理方法。

HKAS会计准则与国际会计准则（International Financial Reporting Standards，简称IFRS）保持高度一致，以确保香港的财务报告与国际接轨。

HKAS会计准则的目的是提供一套统一的会计规则，以确保财务报表的准确性、可比性和透明度。

这些准则规定了财务报表的编制要求，包括资产、负债、所有者权益、收入、费用和利润的确认和计量方法。

同时，准则还规定了财务报表的披露要求，以便用户能够全面理解和评估财务状况、经营绩效和现金流量。

HKAS会计准则包括一系列具体的准则，涵盖了各个方面的会计处理。

其中，HKAS 1《财务报表展示》规定了财务报表的结构和内容要求，包括资产负债表、利润表、现金流量表和所有者权益变动表。

HKAS 2《存货》规定了存货的确认、计量和披露要求，确保存货的价值能够准确反映在财务报表中。

HKAS 16《固定资产》规定了固定资产的会计处理，包括确认、计量和披露要求，以确保资产的价值和使用情况能够得到正确反映。

除了上述准则外，HKAS会计准则还包括HKAS 36《资产减值》、HKAS38《无形资产》、HKAS 39《金融工具：确认和计量》等。

这些准则涵盖了不同类型的资产和负债，以及与它们相关的会计处理要求。

通过遵循这些准则，企业可以确保财务报表的准确性和可比性，提高财务信息的可信度和透明度。

HKAS会计准则要求会计师和财务人员具备专业的会计知识和技能，能够正确理解和应用这些准则。

此外，准则还鼓励企业尽可能提供更多的附注信息，以便用户全面了解财务报表的背景和特殊情况。

香港会计科目
香港会计科目(中英文对照)
编码
科目名称(简体)
科目名称(繁体)
科目名称(英文)
1
资产
资产
Assets
110
现金
现金
Cash
1101
库存现金
库存现金
Cash on hand
11011
库存现金-港币
库存现金-港币
Cash on hand-HKD
11012
库存现金-美元
库存现金-美元
Cash on hand-USD
1102
银行存款
银行存款
Cash in banks
11021
汇丰银行存款
汇丰银行存款
HSBC
110211
汇丰银行存款-港币
汇丰银行存款-港币
HSBC-HKD
110212
汇丰银行存款-美元
汇丰银行存款-美元
HSBC-USD
11022
中国银行存款
中国银行存款
BOC
110221
中国银行存款-港币
中国银行存款-港币
备抵有价证券跌价损失
备抵有价证券跌价损失
Allowance for market decline marketable securities
1141
应收票据
应收票据
Notes receivable
11411
应收票据-港币
应收票据-港币
Notes receivable-HKD
11412
应收票据-美元
应收票据-美元
1215
备抵存货跌价损失
备抵存货跌价损失
Allowance for market decline-inventory

港大本科计量金融课程设置
香港大学的计量金融本科课程设置主要包括以下方面：
计量金融理论基础。

这一部分涵盖了计量金融的基本概念和原理，如时间序列分析、回归分析、随机过程等，以及各种金融数据的处理和解读。

金融市场和产品。

这一部分涉及到金融市场的运作机制、金融产品和交易方式，如股票、债券、期货、期权等，以及这些产品的定价和风险管理。

统计方法和数据分析。

这一部分重点在于如何运用统计方法和数据分析工具来处理和分析金融数据，例如描述性统计、推断性统计、回归分析、时间序列分析等。

金融工程和风险管理。

这一部分包括金融工程和风险管理的基本原理和工具，如风险评估、对冲策略、投资组合优化等。

计算机技术。

这一部分涉及到计算机编程语言（如Python、C++等）、数据库管理、数据挖掘等技术，以及这些技术在金融领域的应用。

此外，学生还需要完成一些实践项目，以培养解决实际问题的能力。

这些项目通常涉及金融市场分析、投资策略制定、风险管理等方面的内容。

以上信息仅供参考，具体课程设置和课程内容可能会有所不同，建议查阅学校官网或咨询相关招生办公室。