我想問以下問題
1. DIRECTOR EXPENSES是屬於那個ACCOUNT
DR. DIRECTOR EXPENSE CR. BANK 對嗎
2. ACCRUAL EXPENSES 是屬於 那個ACCOUNT
DR. EXPENSES CR. ACCRUAL 對嗎
3. PREPAYMENT 是屬於 那個ACCOUNT
DR. PREPAYMENT FR. EXPENSES
4. 如果要減細EXPENSES 在PROFIT & LOSS ACCOUNT 如何放
5. BANK CHARGES 在PROFIT & LOSS 是否放在 OTHER EXPENSES
6. DEPOSIT RETURN, DEPOSIT, TEMPORARY RECEIVED 是否放在
GROSS PROFIT 的下面相加。
請會計高人幫我解答
Account
2007-01-19 7:08 pm
回答 (2)
2007-01-23 8:32 pm
✔ 最佳答案
1. 如果跟公司支出有關可以扣稅的話，可以DR. EXPENSE CR. BANK如果只是私人性質的支出就不能扣稅，入DR AMOUNT DUE FROM DIRECTOR (BALANCE SHEET CURRENT ASSET) CR BANK
2. DR. EXPENSES CR. ACCRUAL 是對的
等到付錢時入DR ACCRUAL CR BANK
3. 應該是DR. PREPAYMENT CR. BANK (例如預付明年的保險費用)
等到明年才入DR EXPENSES CR PREPAYMENT
4. 抱歉，我不會在此鼓勵做假帳。
5. 對，BANK CHARGES 在PROFIT & LOSS 是放在 OTHER EXPENSES
6. DEPOSIT RETURN, DEPOSIT, TEMPORARY RECEIVED 這些都是BALANCE SHEET ITEMS.
DEPOSIT(例如房租按金)放在 BALANCE SHEET 中的 CURRENT ASSET，DR DEPOSIT CR BANK ，退回按金時入DR BANK CR DEPOSIT
TEMPORARY RECEIVED放在 BALANCE SHEET 中的 CURRENT LIABILITIES，DR BANK CR TEMPORARY RECEIVED
2007-01-19 7:36 pm
2.對
3.對
但是2和3在modern method上要在月尾tran過去accrual, prepayment a/c
之後在下個月頭要close番accrual 同prepayment a/c(好似係咁樣)
4.你係咪講final adj.??
5.乜有other或者唔係other架咩???但係要按順序就真既, 你係咪講緊amin. expense個d??
6.呢個唔識...
2007-01-19 11:37:13 補充：
我只讀到中級, 唔係高人...我只係試下回答..
3.對
但是2和3在modern method上要在月尾tran過去accrual, prepayment a/c
之後在下個月頭要close番accrual 同prepayment a/c(好似係咁樣)
4.你係咪講final adj.??
5.乜有other或者唔係other架咩???但係要按順序就真既, 你係咪講緊amin. expense個d??
6.呢個唔識...
2007-01-19 11:37:13 補充：
我只讀到中級, 唔係高人...我只係試下回答..
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