會計問題-公司購買基金/股票entry

2008-01-09 12:44 am

如公司買股票/基金...每個月statement上都會show出該戶口結餘
如果賺/蝕左,駛唔駛入返profit & loss account?
咁balance sheet哥個股票/基金item 要點balance返?(e.g. investment in fund)

如:基金本月earn左 $1000-
咁呢$1000 係咪要咁入

Dr. investment in fund $1000
Cr. ????income???? $1000 <--- 呢個會係咩account ?

thx!!!

更新1:

如果一直都咁做開,咁一直做到年尾有冇問題??會唔會好ON居? THX~~

回答 (2)

dogdog

2008-01-09 6:37 am

✔ 最佳答案

不用每月將賺蝕入返profit & loss account,只有在股票/基金出售時,才需要入.
當然在年結的時候,則需要根據市場價調整番.調整如下:
賺
Dr. investment in fund
Cr. gain on investment in fund

蝕
Dr loss on investment in fund
Cr investment in fund

👍 0 👎 0

Thomas

2008-01-10 7:20 pm

1. No need to adjust the gain/loss every month.
2. Need to adjust the gain/loss at the year end according to the fair value of the fund .

👍 0 👎 0

收錄日期: 2021-04-19 00:14:28
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