我想問下interest paid 係account應該入落邊?
係唔係當expense 入落 profit and loss?
用不用另開interest account?
另外,interest是不是financial expense?
thank you so much~~
interest paid 係account應該入落邊?
2007-02-16 9:14 pm
回答 (4)
2007-02-17 5:08 am
✔ 最佳答案
放在income statement / P/L 的 EXPENSES 可叫做 Interest expenses
UNDER HEADING IN 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以資本投入，不用其他貸款，就不會有此費用)
HEADING in Adminstrative expenses 是一個是日常運作費用, 故不可放入interest expenses
e.g. http://www.hkex.com.hk/listedco/listconews/sehk/20070131/00551/CWF111.pdf
2007-02-17 8:48 pm
it should debit interest expenses in income statement, and credit bank.
actually, if it is a loan interest (i.e. mortgage loan) that would be a financial expenses, otherwise, the bank interest expenses is only an administrive and operating expenses.
actually, if it is a loan interest (i.e. mortgage loan) that would be a financial expenses, otherwise, the bank interest expenses is only an administrive and operating expenses.
2007-02-16 10:24 pm
Dr Interest expenses
Cr Bank
Interest expenses is a financial expense.
Cr Bank
Interest expenses is a financial expense.
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