急! (bookkeep) audit fee通常幾時比?

Audit fee is the expenses of the current year. Auditor should give you the audit adjustment that include the accrued audit fee.

DR Audit fee
CR Accrued expeneses

When you received the audit fee debit note from the auditor, there is some sundry expenses (such as stationery, local travelling fee) .

When you paid the debit note.

DR Accrued expenses
DR Local travelling
DR Printing And Stationery
CR Bank

When should the audit fee be paid? Ask your director directly depend on the cash flow of your company.

Book-keeping Fee / Audit Fee 通常在工作完成時全數支付，因audit fee 通常在年結後支付，但一定要在費用產生之年度記在這年度帳內。

Dr. Audit Fee ( P/L )
Cr. Accounts Payable ( B/S )

記著，交易記入帳內永遠在這交易(費用)發生之年度進行，這與何時收到單據和何時支付是兩回事。