入賬問题, 請問auditor

07年５月才付政府稅
It belongs to "profit & loss" item, not balance sheet item. You should record this expense to Motor Car Expense at the date of NOTICE of payment, not actual payment date.

If the date of notice of payment is within the financial period (i.e. before Mar 31, 2007), you should make belows transaction

Dr Motor Car Expense Cr Accured A/C (balance sheet item)

On May, 2007
Dr Accured A/C Cr Bank or cash

06/07

DR Motor Vehicles Expenses
CR Accured Expenses


May 2007

DR Accured Expenses
CR Bank