✔ 最佳答案
sole trader ge P&L 含有一般ge income 同expenses,係 balance sheet 都只係有一般个 d
fixed assets,current assets,liabilities 同capital~
partnership ge P&L 除了以上 ge item 之外,仲要係 net profit 底下計算appropriation(入面
包括 interest on capital ,interest on drawings,partner's salary) ,最后按partner ge ratio 去
分配利潤. 係 balance sheet会多个goodwill 係fixed assets 下面,而且係 capital 下面有
partner's current account,詳情如下:
Fixed Assets
xxx Goodwill
Current Assets
xxxxxxx
Less current liabilities
xxxxxxx
Financed by:
Capital:xx
xx
Current:xx
xx
limited company ge P&L 入面 ge expenses 多三項要計算,包括:directors' remuneration,
debenture interest 同埋auditors' fee. limited company 都要計appropriation,不过入面要
計 ge 係 transfer to reserve,preliminary expenses written off, goodwill written off,
preference share dividends同埋ordinary shares dividends.係 balance sheet 入面,最大 ge
唔同就係 fixed assets 下面多个叫做 intangible assets同埋个capital,詳情如下:
Financed by:
Share Capital:
-Authorised ordinary shares
-Issued ordinary Shares
Reserves
-Share premium
-General reserve
-Profit and Loss
-Proposed dividends
