銀行匯款手續費

銀行匯款手續費
-------> bank charges in adminstrative expenses
(a. 按香港做法，因為是公司日常運作之費用)
-------> bank charges in finance costs
(b. 按國內做法，但不知什麼原因, 可能是有關銀行關係掛)

Administrative Expenses & Finance Costs 差別很大 :-

A) Administrative Expenses (日常運作費用, 字面不作大解釋)
B) Finance costs (財務/融資費用，只包括貸款利息(按實際利率)及貸款所產生之手續費, 是因為公司財務結構不同而產生的，例如公司全部資金是股東投入，不用其他貸款，就不會有此費用)

就因為是一個是日常運作費用, 另一個是公司財務結構不同而產生的，income statements 放的位址有所不同。

例如:
Turnover xx
Cost of goods sold xx
-------
Gross profits xx
Other income xx
Adm. exp xx
------
Profit from
operation activities xx
Finance costs xx
------
Profit before tax ................

(e.g. http://www.hkex.com.hk/listedco/listconews/sehk/20061129/01125/EWF109.pdf)

加上財務分析路向不同:-
一般分析員/財務員角度，公司賺不賺錢，利益率高不高，是看PBIT(profit before interest & tax) or PBITD (profit before interest & tax & depreciation)，故看profit from operation activities 這行數字，作其他項目比較。(歸於Profitability 分析)

Finance costs 是看負債是否很重、WACC等等因素，例如PBIT/finance cost。(歸於Debt management 等等分析)

Bank charges

係入Finance Costs

唔係入Administrative Expenses

2006-11-29 15:00:58 補充：
個名應該係Financial Expenses, e.g.exchange difference, overdraft / loan interestAdministrative Expenses 係入d行政費用, e.g, insurance of assets or staff, MPF, salaries, stamps, sundry expense.......上面個位網友係咪讀 / 做account? 唔好教錯人呀!!

Bank charges

2006-11-29 14:08:24 補充：
It should be under Administrative Expenses, not Finance Costs