ACCOUNT功課 (income statement under USAL)

2006-11-26 9:42 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 (1)

環保小先鋒

2006-11-26 10:23 am

✔ 最佳答案

(1) Right. In actual we place them in alphabetical order .

(2) Loss of sale of land is an expense. This amount is calculated by Disposal Account.
Loss on disposal of land = Cost of Land - Accumulated Depreciation - Sales Proceeds.
So figures on balance sheet and income statement will be changed on this disposal.

(3) Normally, Insurance is an expense, it can't be an asset.

(4) Real estate taxes is an expenses. Put it in the Profit and Loss Account

Hope this answer is helpful.

參考: My accounting knowledge

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