會計數中董事股息應該點入數?如果董事買物業但係業主個名係佢私人名義,咁供樓利息可以入公司數嗎?
係有限公司的會計數中,如果有董事股息,咁應該Dr.Drawings Cr. Bank? 定係入Dr. Express Cr. Bank? 另外如果董事買物業,物業業主係私人名,按揭係公司銀行戶口扣錢,咁本金係咪入Dr. Drawing? 利息入公司Express? Cr. Bank?
回答 (3)
✔ 最佳答案
1) Dr 股息
Cr. 銀行
2) Dr. Director C/A
Cr. Bank
但董事可以租回給公司作宿舍用. 因物業是董事名, 因此本金及利息也入董事數!
3) Dr. Rent
Cr. Director C/A
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Best regards,
Samson So
(A)
Dividend will not be paid to a director but a shareholder. I assume the director is also a shareholder. For dividend to be paid to shareholders, a resolution must be passed.
For interim dividend passed by the Borad,
Dr. Dividend paid ( Interim ) Cr. Bank
For final dividend declared in the last AGM
Dr. Dividend Payable ( Final ) Cr. Bank
(B)
As the property is in name of the director, the limited company has no legal title on it and of course incur any obligations thereof. So, all payments ( Principal, Interest and Charges ) must be charged back to the director
Dr. Director's Current Account
Cr. Bank
For renting the property to the company, care must be taken for (1) Rent received by the director will be liable for Property Tax. (2) He is to be assessed on this housing allowance under his Salary Tax. (3) Is this arrangement agreed by shareholders?
係有限公司的會計數中,如果有董事股息,咁應該Dr.Drawings Cr. Bank? 定係入Dr. Express Cr. Bank?
Dr Director current account
Cr Cash at Bank
另外如果董事買物業,物業業主係私人名,按揭係公司銀行戶口扣錢,咁本金係咪入Dr. Drawing? 利息入公司Express? Cr. Bank?
Dr Director current account
Cr Cash at Bank
收錄日期: 2021-04-18 23:23:24
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