核数报税文件清单

核数所需文件   Documents required for Audit:
 
1. 财务账目 (损益表、资产负债表) Financial Statements (Profit and Loss, Balance Sheet)
2. 银行月结单 Bank Statements      
3. 收入记录 Receipt records        
     - 收入清单(如发票) List of receipts (e.g. Sales invoices)      
4. 支出记录 Payment records        
     -  支票支出记录 List of cheque payments      
     -  现金支出记录(已分类 / 明细账: 如邮票、文具、交通费等)
Petty cash payment (Sorted by expenses nature ; e.g. Postage, stationery, travelling, etc) and all invoices/receipt of these payment		      
    -   购货或费用清单(已分类 / 明细账: 如购货、租金、旅差、应酬费等)
        List of Purchases or expenses (Sorted by expenses nature: e.g. Purchases, Rent, Travelling, Entertainment, etc.) and all invoices/receipt of these payment		        
5. 资产记录 Fixed Assets records        
    - 资产清单 List of fixed assets
6. 年结日存货明细表 List of Stock records as at year end date		  
7. 年结日应收款 Accounts receivable as at year end date    
    - 那些未收发票/客户记录 Accounts receivable by invoices or customers      
8. 年结日应付款 Accounts payable as at year end date      
   - 那些未付供货商及费用记录 Accounts payable by suppliers or expenses      
9. 雇主替员工报税记录 Employers’ returns      
10. 强积金供款记录  MPF records      
11. 周年汇报 Annual return and other documents (e.g. R1, D2A), if any
12. 上年度核数报告及报税表  Last year audit report and tax return
13. 雇主替员工报税记录 (即是56A及56B)，其记录上必须列明员工数据(姓名、身份编号、职位、住址、通讯地址等) Records for Employer's Return (Form IR56A and IR56B), clearly listed employee data (name, identity number, title, address, mailing address, etc.)
14. 公司成立文件 Company Incorporation documents (NC1, Certificate of Incorporation, Memorandum and Articles of Association and Business Registration)
 
以上文件清单，会按公司实际情况作出调整。

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