應評稅利潤的Capital計算

開業本金係可以變或不變嘅，視乎你想唔想改細金額，如金額不變，便當剩下來的合夥人加大股本。

而租按电按的金額卻不能變，因為你的業主和電力公司真的收了全數，如你要扣除退出合夥人的那份金額，只能當公司欠落股東往來賬的錢而去還錢，但不能減少按金的金額。

Assuming a 2 partners' firm, as the outgoing partner A had redrawn the money, the capital account should therefore be debited and bank be credited. So, in next year, the opening balance of the capital must therefore be reduced by 50%. This is an accounting treatment.
However, in real case, the money paid back to A may be more than or less than the capital depending on the net assets value of the firm. Goodwill, if any, may be the reason for requesting more money by A. Any difference, if any, will be Dr. / Cr. to other partner's B account.
The utility deposit, rent and electricity, will remained and stated as it is. This is a change in ownership. Think of it. In stock market, do you think the accounts of a listed company if there is a buying and selling of its shares in the market, a change of shareholders? This has nothing to do with the electricity company. The firm still can claim back the full amount of the deposit.
By the way, if the firm has only 1 partner left, then Business Registration Department should be notified to change the status of the firm to sole proprietor or a new partner be admitted to maintain the same structure.

First of all, if your partnership has 2 partners, one partner was gone so that the partnership was gone as well. That means, the partnership will be changed to be the sole proprietor company.
When the partnership left the company, sure he/she would take his/her portion of interest to leave. The entry will be: Dr. Partner current account, Cr. Assets/cash. There may have the differences, and the entry will go directly to the Sole Proprietor current account. Therefore, you do not need to deduct the Capital and deposits paid, etc. because the Sole Proprietor current account will absorb the differences.

要看舊合夥人比幾多錢買回, 又要看走的合夥人應拿及拿走多少. 最好找會計師計清條數.

租按电按怎可取走一半, 業主及電力公司肯嗎?

請在公作日打8205 0128, 說清問題才能幫你.


Best regards,

Samson So
www.tripro.com.hk