问这个问题的人很多：“我每年交给会计师的钱，是做账的费用还是审计的费用？”

它们是两件不同的事，缺一不可，而且有严格的先后顺序。

💡 如果你分不清做账和审计，不确定自己的公司该怎么做，可以添加微信 qcygscszk or call 18676749275，发送【做账】获取免费流程梳理。

01 做账是什么？

做账，香港叫“理账”（Bookkeeping），是把公司所有的财务交易，按照会计准则分类整理，形成：

• 损益表（收入与支出）
• 资产负债表（资产与负债）
• 现金流量表

做账的人： 可以是会计员（Bookkeeper），不要求必须是注册会计师。

做账的输出： 一套财务报表（但还没有经过独立核验）。

02 审计是什么？

审计（Audit），是由持牌注册执业会计师（香港会计师公会HKICPA会员），对你的财务报表进行独立核查，出具审计报告。

审计的核心价值：证明财务报表是真实、公平、符合会计准则的。

审计的人： 必须是香港注册执业会计师，且与公司无关联。

审计的输出： 审计报告（Auditor’s Report）——这份报告是报税的法定附件，没有它报税表无法提交。

03 两者的关系：先做账，后审计

很多老板以为“交给会计师就完了”，但实际流程是这样的：

你整理凭证和银行流水
      ↓
会计师做账（理账）
      ↓
会计师出具财务报表
      ↓
审计师核查财务报表
      ↓
出具审计报告
      ↓
连同审计报告一起报税

没有做账，就无法审计；没有审计，就无法提交完整的报税表。

04 3个高频误区，你中了几个？

❌ 误区1：“我只需要做审计，不用做账”

审计的对象是财务报表，没有做账就没有财务报表，审计师无从核查。

这个逻辑类似：没有作文，无法批改作文。

❌ 误区2：“零申报不用做账审计”

Re. 零申报的前提条件极严（无业务+无资产+无银行流水，三个条件同时满足）。

有银行流水、有少量采购、有少量服务费——任何一种都不符合零申报条件，必须正常做账+审计。

❌ 误区3：“审计可以补做，账目没有也行”

审计需要基于完整的原始凭证（发票、合同、银行流水）。

如果凭证已经丢失、银行流水无法追溯、供应商无法配合补开发票——账目就无法完整还原，审计师也无法出具干净的审计报告。

这种情况下的补救，成本是正常做账审计费用的3-5倍，且审计报告可能带“保留意见”，对银行开户和税务申请有负面影响。

📌 如果你已经陷入上述误区，需要补救方案，可以联系我们。
Cell phone: 18676749275 ｜ WeChat: qcygscszk（发送【补救】）

05 正确的做账节奏

建议按季度理账，不要等到年底一次性处理。

季度理账的好处：凭证随做随入，不会丢失；每季度掌握实时利润；年底审计不慌。

06 Four Core Advantages of Enterprise Finance Hong Kong Company Services

🔹 1. A team of experts to guide you throughout the process

Our team of nearly 400 professionals, comprising senior Hong Kong licensed secretaries, certified public accountants, tax accountants and cross-border business consultants, handles tens of thousands of Hong Kong company registration and maintenance cases annually. We provide ”one-to-one” customized solutions from company structure design (e.g. Mainland-Hong Kong dual entity, VIE structure), name search, document preparation to government filing. We have 3 TCSP licensed secretaries and 1 self-owned Hong Kong CPA firm to ensure that every step of the process is legally compliant and to avoid risks from the source.

🔹 2. digitally empowered, smart and efficient

We have invested tens of millions of dollars to develop our own digital system ”E-Tron”, which realizes the standardization of the whole process and visualization of the progress of Hong Kong company registration, bank account opening, annual review, audit and tax filing, and so on. Customers can track the key nodes such as certificate issuance, bank interview, tax return submission, etc. in real time. The integration of AI intelligent analysis can quickly assess whether your business is suitable for applying for offshore exemption, whether you need to do transfer pricing, and assist in generating the optimal compliance program, so that complex matters are clear and transparent.

🔹 3. Eco-links, extra value

We connect over 500,000+ entrepreneurs with domestic and international associations (e.g. Shenzhen Cross-border E-commerce Association, Hong Kong Chinese General Chamber of Commerce), and regularly organize cross-border salons and seminars on finance and tax law. Registering a Hong Kong company through us is not just about getting a certificate - it is also about linking ecological resources such as green channel for bank account opening, cross-border payment, overseas warehouses, auditing and taxation, etc., which solves the problem of ”not knowing who to look for next after registering”, and creates secondary business opportunities.

🔹 4. Full-cycle accompaniment for worry-free sailing

Our services go beyond ”successful registration” to provide full life-cycle support for Hong Kong companies:

Previously: Free assessment of whether you need a Hong Kong company, recommending the optimal type of entity (Mainland company/Hong Kong company/Offshore company);

Midterm: Assist in completing Hong Kong company registration, bank account opening (HSBC / Overseas Chinese / Dah Sing / CBI and many other green channels), VAT / EIN application;

Late: Annual audits, audit tax returns, offshore exemption applications, CRS compliance, account freezes in case of emergencies, to become a long-term and robust partner for your overseas business. We automatically remind and handle all annual compliance matters on behalf of you on a nodal basis, and you just focus on your business.