中四account問題

1.我問下「Liabilities」指的是否一定是「現金」、「債券」？可唔可以係借實物，例如借左架車返黎？

如果是借左架車返黎,是不用入帳的,除非到時對方以某一個價錢轉讓給你,在你未付款前,就是Liabilities

2. 我仲想問若果我買架machinery返黎，咁machinery係FA，最後會入落balance sheet。但係買machinery呢個transaction算唔算係一種expenses(因為expenses係一d成本你要用，然後令你可以賺到d revenue)？如果係一種expenses，點解佢唔會入落profit and loss account？如果唔係，點解？

要分辨是入fix asserts還是expenses,關鍵在於此物件耐用程度、價格,是否有遞延的功能等作為考慮的因素,一般公司的accounting policy 會規定超過某某價格作為固定資產,否則作為低值易耗品.

1.貴價且耐用的作為FA,分幾年提折舊,折舊費亦分幾年入落profit and loss account,這樣做的目的是不致對當年的損益影響太大,

2.廉價且不耐用的作為expenses,入落當年的profit and loss account,

總結來說,都是入落profit and loss account.

Though I've not studied F.4 a/c, I am an accountant and hope I can help you.

1. Cash and car are assets and not liabilities. If you borrow a car, you should record the car as your asset. Meanwhile, you should give a value to the car and record as a liability (in the name of "amount due to related parties" or so) until you return the car / settle the liability.

2. In determing whether the machinery should be recorded as an expense in P&L or asset in the balance sheet, you should look at the following factors:-
(i) is the machinery expected to generate revenue for you in the long run?
(ii) is it going to be longlasting and will exist for more than 1 year?
If the answers are yes, the payment is a "capital expenditure" and should be recorded as an asset in the balance sheet rather than an expense in the P&L.