✔ 最佳答案
1. Your MPF provider (Banker, Insurance company) should have a monthly MPF contribution for your company. From this statement, you can the name , monthly income and MPF contribution for each staff. You can ask or find these statement from your personnel, accounting department.
MPF entry: Just enter the total acutal MPF contribution paid.
For example: March 2007
Total : $35,000 ( employer :$25,000 , employee : $10,000)
Entry: DR Empolyer MPF contribution $25,000
DR Salaries and wages $10,000
CR MPF payable $35,000
MPF paid on 10 of April 2007
DR MPF payable $35,000
CR bank $35,000
2. All overseas trip payment, entertaiment are Overseas Travelling Expenses
3. Adm expenses is salaries and wages, printing and stationery, rent and managment fee..etc
4. Selling or distribution : freight charges, packing , sales man commission..etc
5.八達通 is locla travelling expenses.
2007-04-08 20:27:16 補充：
e.g. hotel/meal/transport...) Local meal又點入?All are overseas travelling expenses.
2007-04-09 17:52:44 補充：
但mpf是不是應計5%而不是用一個lump sum當係架? This is correct. MPF contribution is calculated by total income for each staff x 5% for eemployer and employee and add up the total. You can only record in your book for the grand total actual paid from your bank account.
