Manufacturing Profit 入帳方法

🎓 學業台高等教育 (大學或以上)

Moll

2006-10-23 7:17 pm

請問點解Manufacturing Profit要debit Manufacturing A/C, credit Profit & Loss A/C?
同埋點解Manufacturing Cost of Production 要debit Tranding A/C, credit Manufacturing A/C? (我成日搞唔清應該debit乜野, credit乜野) ，請提供埋資料來源，謝謝

回答 (1)

knowledge

2006-10-23 8:32 pm

✔ 最佳答案

Mfg account just a bridge account which all profit and loss on this account would transfer to Trading account then count as profit and loss finally.
if you company just only to manufacture something then it is OK for you only use Mfg = trading account for calculating profit or loss; if you have both trading & manufacturing activities then it is better to separate them for clearly calculation.

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