In the accounting and auditing business of Hong Kong companies, trading companies are very common. The business model of such trading companies is relatively simple. Generally, after receiving customer orders, they place orders directly from suppliers and send the goods directly to customers. Therefore, it is relatively easy for trading Hong Kong companies to prepare data when making accounts and auditing, and their business model is clear.

Documents to be prepared in accounting and auditing for trading Hong Kong companies:

(1) Provide statements of all bank accounts under the company's name, including savings accounts and investment accounts. Many bank statements in Hong Kong are usually not in natural months, so it is necessary to provide statements by the audit date.

(2) Provide purchase and sales contracts, sales invoices, bills of lading, warehouse receipts, logistics documents, waybills and insurance policies

In Hong Kong, the invoice is a proforma invoice, not the invoice stipulated by the government, unlike the invoice in the mainland, which is produced and received by the national unified supervision. Therefore, Hong Kong company invoicing is relatively free and flexible. However, it is necessary to pay attention to the invoice points: the invoice contains the name, address and details of the goods and other important information.

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