那麼公司的定期應該用咩會計entry入是最合理？

點入帳, 計唔計埋8月尾那兩日利息, 好視乎$200 x 2/ 7 = $57 利息對你公司成盤數的影響有幾大. 如果係很細, 你可以好簡單咁入帳如下:
入帳的ENTRIES:
Aug 30
Dr Fixed deposit $1000
Cr Cash at bank $1000
(To record 1 week fixed deposit)
Sep 5
Dr Cash at bank $1200
Cr Fixed deposit $1000
Cr Interest income $200
(To record the mature of fixed deposit and interest income)
如果呢$57對你盤數影響好大, 又或者呢條係功課, 又或者你在答考試題目, 你就一定要在8月卜埋那兩日利息. 即係:
Aug 30
Dr Fixed deposit $1000
Cr Cash at bank $1000
(To record 1 week fixed deposit)
Aug 31
Dr Interest receivable $57
Cr Interest income $57
(To record interest income accruals for 1 week fixed deposit)
Sep 5
Dr Cash at bank $1200
Cr Fixed deposit $1000
Cr Interest receivable $57
Cr Interest income $143
(To record mature of fixed deposit and interest income)
記住, 如果你公司好大, 而利息又好細, 你做以上的ENTRIES 因住你老闆丙你好做唔做, 浪費時間.
但係如果你係做功課, 由於係學術為主, 就一定要做月尾的ACCRUALS.