✔ 最佳答案
1. 係 t/p/l 裡,petty cash 係 ex 定係 re ? 另外 , petty cash 係 b.s. 裡,會出現嗎? 如會,係邊出現 ?
Petty cash係零用現金,個nature係asset,所以一定喺balance sheet上面嘅current asset,同cash and bank 嘅nature係一樣,唔會出現喺p&l度。不過,經由petty cash可以reimbursement番洗咗嘅錢,嗰d就會係expenses,情況同你開支票找數一樣。
2. 係 t/p/l 裡,loan interest 係 ex 定係 rev ?
loan interest主要係睇個loan 係你借比人定人借比你,如果係問銀行(或其他人)借咗錢嘅話,咁你比利息人哋,就係loan interest expenses,但相反,你公司借錢比人,收番人哋利息,咁呢d loan interest 就會係income
3. 係 t/p/l 裡,donations 係 ex 定係 re?
donation係你捐錢比人,係expenses
4. 什麼是 purchases returns ?
purchase returns 即係你同人哋買貨 (purchase),當中有d可能有問題,你退番比人哋,就叫做purchase returns。呢個數應該係credit side,不過,就會減細你嘅cost,唔會出現喺revenue同expenses呢兩欄。