ACCOUNT功課 (income statement under USAL)

2006-11-26 9:39 am
有條account題目唔識... 麻煩幫幫忙!!

1) operated departments按重要性排...咁如果other income既收入較rentals多,即係other income排係rentals前面?

2) loss of sale of land係balance sheet or income statement?(如果係i.s, 咁又係revenue/expense?)

3) 題目就咁一個[insurance]..咁係解insurance expense定其他? 定係assets?

4) real estate taxes應唔應該當expenses? 如果唔係...咁擺佢係邊??

麻煩晒! 不勝感激呀!!! 謝謝謝謝謝....

回答 (3)

2006-11-27 2:19 am
✔ 最佳答案
1) operated departments按重要性排...咁如果other income既收入較rentals多,即係other income排係rentals前面?
Ans: 正常應問 other income 的 nature and breakdown see if wrong classification, but other income 仍是入 rental income 後

2) loss of sale of land係balance sheet or income statement?(如果係i.s, 咁又係revenue/expense?)
Ans: income statement [Loss on disposal of land / investment property], 多數入 non-operating exp 除非您公司是買賣土地 and treat as [Sales]

3) 題目就咁一個[insurance]..咁係解insurance expense定其他? 定係assets?
Ans: Of course expenses, 保險費用.

4) real estate taxes應唔應該當expenses? 如果唔係...咁擺佢係邊??
Ans: Yes, it is a kind of expenses. 但若您是 disposal 時所產生的 tax exp, 則應入 gain / loss on disposal 時同時入帳 (i.e. different item, but still expenses nature)
2008-09-22 1:57 am
The website can help you.
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2006-11-26 4:45 pm
3) insurance係expense, if [insurance receviable] 甘係insurance received.

我剩係識3)... sorry, 幫唔到你太多... 很慚愧..../_\"
參考: my knowledge


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