uhm, "here is your ABC" is used when someone offer/give you something, for example:
In a restaurant:
- pass me some sugar, please! (小姐,可以给我一些糖吗?)
- just a moment... here is your sugar (请您等一下。。。糖来了)
And "this is your ABC" is used to talk about possession, for example:
In class:
- which one is my book? (哪本是我的书?)
- this is your book, that is mine (这本是你的,那本是我的)