Direct Expenses 同Directors Expenses 一唔一樣架?

2007-12-20 6:02 am
Direct Expenses 同Directors Expenses 一唔一樣架?
冇記錯係Manufacturing Account度,Direct Expenses係放係Cost of raw materials consumed之後....
咁Directors Expenses呢?點放架?

回答 (3)

2007-12-20 7:56 am
✔ 最佳答案
第一, 關於你對 “Direct Expenses”的理解“, 是正確的。
第二, 個人和公司的關係, 應該分割開. 不存在 “Directors Expenses”的帳目。如果, 真的是公司的零碎貨品, 被公司老闆拿走的話, 可以的做法, 是在 General Expenditures 之下, 開設帳戶 “Sample”, 作為有關用途。
2007-12-22 5:59 am
Directors' Expenses is a personal expense normally charged back to Director's Current Account. Nothing related to manufacturing, raw materials nor to sample. Wrong... Wrong.. The other answer given is much much better.
2007-12-20 7:11 pm
“Direct Expenses”無錯,你啱。

“Directors Expenses” 係指公司容許及接受 director (董事) 使用部分支出,如director's travelling, director's entertainment, director's messing. 主要係分開一般員工的支出同董事支出,原因係staff 支出都係由director 批的,但係director 支出就唔需要人批,怕董事亂洗錢,有時有個公司個董事係小股東(即大股東不擔任董事)都會用到,“Directors Expenses”都係administrative expenses 既一種。


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