會計折舊方法問題
2008-03-29 3:41 pm
一間無限公司, 折舊方法, 可不可以同時用兩種方法做, 某些資產用straight line method, 某些用 reducing balance method, 還是只可選其一, 在填寫報稅表時才去調整.
回答 (4)
2008-03-29 5:20 pm
✔ 最佳答案
我們一般用折舊是一間公司對資產評估的會計政策，正如家人一樣，不應用不同方法，除非有充分理據可以証明使用原來折舊方法會引致資產價值不能公正反映。無限公司及有限公司都應恪守會計守則，不同在於有限公司要符合公司法例，並每年要經會計師審計。希望幫到你！
2008-03-31 8:26 am
可以
但係條件就係要將同類的asset
都用同一種depreciation method
但係條件就係要將同類的asset
都用同一種depreciation method
2008-03-29 10:18 pm
2008-03-29 5:09 pm
Yes, it is a matter of disclosure.
However, these depreciation charge will be added back and use the depreciation allowance given under the Inland Revenue Ordinance for computation of assessable tax.
2008-03-29 09:41:58 補充：
provided that the accounting policies are consistently applied and disclosed in the financial statements.
However, these depreciation charge will be added back and use the depreciation allowance given under the Inland Revenue Ordinance for computation of assessable tax.
2008-03-29 09:41:58 補充：
provided that the accounting policies are consistently applied and disclosed in the financial statements.
收錄日期: 2021-04-19 00:44:56
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