點樣係balance sheet write off item?

(1) 假設件 fixed asset 成本為 $1,000, accumulated depreciation 係 $700:

(a) 如果係遺失就:

Dr Fixed assets - accumulated depreciation $700
Dr Loss on disposal $300
Cr Fixed assets - cost $1,000

(b) 如果係太舊要換新而又賣到 $100 出街就:

Dr Fixed assets - accumulated depreciation $700
Dr Bank $100
Dr Loss on disposal $200
Cr Fixed assets - cost $1,000

(2) 另外如果有啲 liabilities 冇人追想 write off 既話, 做之前要先諗一諗......首先, 你要睇番係咪真係唔再需要俾呢筆錢.

如果個 creditor 真係聲明左唔再追討, 就可以 write off. 但如果只係因為冇人追數, 就唔可以貿貿然 write off. 一般做法係將條 liabilities 放係盤帳上七年 (報稅責任年限), 到七年後就可以 write off, 但必須要有齊管理層既 approval.

而 write off 既做法有兩種:

(a) Dr Creditor / Liabilities item $xxx
Cr Expenses $xxx

(b) Dr Creditor / Liabilities item $xxx
Cr Income $xxx

至於用邊種做法就真係好視乎你公司管理層既 preference, 完全由公司決定!