香港公司税务网

香港公司审计需要的资料

1. Financial Statements and Trial Balance;
财务报表及试算表；

2. Ledger including general ledger, subsidiary ledger, bank/cash book, and petty cash book;
帐册包括总分类帐，明细分类帐，银行日记帐及现金日记帐；

3. Stock book;
存货明细帐；

4. Monthly bank statements;
银行月结单；

5. Vouchers including payment vouchers, receipt vouchers and journal vouchers;
记帐凭证包括支出传票，收入传票及分录传票；

6. Sales invoices; and
销货发票；及

7. Purchase invoices.
购货发票。