票據(jù)整理指引
Notes Collecting Introduction

為了更好地為您服務(wù)，提高工作效率及質(zhì)量，在您將帳務(wù)送交敝所之前，敬請按照以下內(nèi)容提供單據(jù)：
In order to increase our work efficiency and offer of quality services, please accord to following to supply the information:

1、 章程正本2份、周年申報(bào)表、商證、首任秘書及董事通知書D1復(fù)印件或NC1表格各一份
Two original copies of Memorandum and Articles of Association, and one photo copy of Annual Return (AR 1), Business Registration, and Notification of first Secretary and Director (D1) or NC1 Form;

2、 所有公司變更資料（若有）
All the change’s information of company, (if any);

3、 銀行單據(jù)：Bank Records and Statements
3.1.銀行月結(jié)單
Monthly Bank Statements
3.2.所有月結(jié)單上進(jìn)支的每筆收付款通知書、存款單或支票存根
All the bank’s transaction advices, pay-in slips and cheques stub；

4、購銷部分：Purchases and Sales
4.1.銷售部分: 本公司出立的所有銷售發(fā)票（invoice）
Sales: all the sales invoices issued by company
4.2.采購部分: 所有開立給本公司的購貨發(fā)票（invoice）
Purchases: all the purchase invoices issued by suppliers；

5、費(fèi)用部分：Expenditure
5.1.如辦公費(fèi)、電話費(fèi)、運(yùn)費(fèi)、速遞費(fèi)、差旅費(fèi)、車船費(fèi)、交際費(fèi)等的收據(jù)或發(fā)票
The receipts and vouchers of office expense, telephone and transport fee, courier and postage fee, trips fee, fare and travelling expenses, entertainment expenses, advertising expenses, etc.
5.2.工資費(fèi)用: 香港的稅種之一為薪俸稅，即員工的個(gè)人所得稅，目前是年薪不超12萬港幣時(shí)免交個(gè)人所得稅
Salaries and Wages: Salary tax is one of the taxation in Hong Kong, Present amount of exemption (allowance) from salary tax is HK$120,000.00
5.3.租金: 如房租費(fèi)、租車費(fèi)等，須提供租賃合同或協(xié)議、收據(jù)或發(fā)票
Rental: Rental for office and factory, vehicle renting expenses, etc. the copies of tenancy agreements, rental receipts or debit notes must be supplied.

6、固定資產(chǎn)：提供購買時(shí)的發(fā)票或收據(jù)，如辦公設(shè)備、汽車、房產(chǎn)等
Fixed Assets: Provide the original copies of invoices for buying the office equipments / fittings, motor vehicles and property, etc.

7、 所有帳務(wù)相關(guān)的其他單據(jù)
Other concerning invoices or debit notes

8、 做帳次年度的頭1~2個(gè)月月結(jié)單及3~5筆購銷發(fā)票
Provide initial two months bank statements of the following fiscal year and receipts and payments of 3 to 5 subsequent settlements for carried forward outstanding of sales and purchases. 

9、 所有提供的單據(jù)注意與做帳期間相符
The date of all invoices, debit notes, vouchers and supporting documents must be within the fiscal year.

10、 關(guān)于做帳、報(bào)稅有任何疑問可致電財(cái)務(wù)規(guī)劃部：
If you have any questions, please don’t hesitate to ask us

聯(lián)系人：袁霞、周素菊、王佐、鄧銀銀
電話：0755-82143151、82147224、82143976、82143149

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