會計入賬問題(急)

1. 收到上兩年度己入賬的電費按金, 但Prepayment唔見有數, 請問怎樣冲數?
Please look whether there is any deposit's account made in previous two year. you may trace back what is the accounting entry when the payment is made. If there is no deposit account, there maybe fully expensed when payment has been made, so the accounting entry may as following:
Dr Bank/cash
Cr Deposit/income
2. 收到上兩年度己入賬的租金按金, 又要怎樣冲數?
Dr Bank/cash
Cr Deposit/prepayment
3. Director每月冇出糧但有供MPF, 年結是否要Dr.Director Cr.Accured?
It is normall, since director may get pay from your company or not, but request your company to entitle him with MPF benefit, the a/c entry may as following:
Dr MPF expense
Cr Accrual

1. 收到上兩年度己入賬的電費按金, 但Prepayment唔見有數, 請問怎樣冲數?

DR Cash at Bank
CR Utility deposit

2. 收到上兩年度己入賬的租金按金, 又要怎樣冲數?
DR Cash at Bank
CR Rental deposit

3. Director每月冇出糧但有供MPF, 年結是否要Dr.Director Cr.Accured?
DR MPF
CR cash at Bank

1.按金唔係expense..所以正常既人唔會入去prepayment...而應該在asset入面應該有個deposit
2. 答案同第一條一樣
3. 我唔知你問乜....乜你公司有Director呢個account既咩..本人真係聞所未聞