急!! 入數(book-keeping)問題: eletronics

以下是Expenses還是Assets?

1. Cable---------------------Sundry Expenses (E)
2. DVDR--------------------Comsumable (E)
3. 編程器
4. 適配器-
5. ram
6. handset
7. headphone
8. switch
9. 電源供應器
10. 直流電源
11. Software===============Computer Software (A)
12. Hardware
13. Display card
14. USB傳輸線
15. ...w/ warranty card
16. 拖板﹑插頭================Sundry Expenses (E)

邊ｄ可以入asset?邊ｄ入expenses? Dep又點計?

You can see from your purchases invoice for the computer as a whole lot (item from 3-10,12-15) and you can record this transaction as "Computer Equipment". This is a "Assets".

Depreciation of computer usaully take 50% . Supppose your computer costs you $30,000. Then the depreciation for this year would be $15,000. Computer software is 100% depreciated.

During the annual audit, the audit would use the "Pooling System" for calculate the "depreciation (say 30%) of the profit tax computation before submit the audited account to IRD.

Audit adjustment for the difference between accounting depreciation and Pooling system depreciation would be provided by the auditor.

2007-04-15 11:29:27 補充：
Depreciation is based on pro-prata basis e.g. $10,000 x3/12. Previous depreciation provided, you can ask auditor for a copy of last year audit adjustment about depreciation provided.

2007-04-15 11:29:51 補充：
You don't need to know about pooling system, it is auditor business. May be you can study a degree course on near future to know about the whole picture.

你所顯示的...全部都是電腦用品, 是否一台機所友出的費用呀?如果是, 就一條總數入 ASSET 就可以了. 如果不是, 就當作 EXPENSES

DEP 通常是 5 年...但電腦2-3年就要 UPDATE, 計唔計 DEP 都沒所謂的, 你可以直接請教自己的會計師樓問下意見。