✔ 最佳答案
accrual個opening個數adjust左之後,suppose應該今年清哂,但佢公司settle左又冇dr返accrual
應該點做呢~~?
係咪dr accrual
cr 相對expenses (eg.salary...building mgt fee)
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Yes, you are right
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如果係....咁今年相對既expenses會因為呢條adjustment而減少左嗎~?
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Yes, you are right. But this is an adjustment to reinstate the actual and correct amount of the expenses incurred in this financial year.
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如果涉及到salary細左,又會唔會對唔到ER呢~??
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The amount as shown in the ER should be the salary paid or accrued for the period from 1 April to 31 March, in the following year. If your accounts is closed at 31 December, 2007 this figuare may not be the same figuare as stated in your ER for salary paid or accrued to 31 March, 2008. So, the salary as stated in the accounts could be matched to salary as reported in the ER. For accounting purposes, it is the salary incurred during that accounting period and it should be correctly stated in the financial statements.
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若果以上既做法唔岩,....咁應該點做呢...~?
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The accounting issues are all correct.
2008-04-21 20:50:10 補充：
I think it is a fundamental of matching concept in accounting. If there are some expenses for the year not yet paid at the balance sheet date, accrual must be made. For accrual made in last year, if these are paid in current year, simply debit to accrual and cr. bank.
