會計數目的小問題（急．１５分）

there is a accounting term called matching concept which means no matter when you pay the bill, the expenses should recorded when it occured.

the bill showed how much you used in May, the jounal entry is:

dr cr
June 3 electrcities exp. 1000
electrcities exp. payable 1000

---------------few days after / the day you payoff the bill-----------------

June XX electrcities exp. payable 1000
bank 1000


if your father gave you a big pile of bills like this, be careful of the prepaid bill. This is an example of pay after use, but there maybe some case that you have to pay before use, e.g. Insurance

2008-06-08 10:20:06 補充：
sorry of the typing mistake, it should be

June 3 dr. electrcities exp. 1000
cr. electrcities exp. payable 1000

---------------few days after / the day you payoff the bill-----------------

June XX dr.electrcities exp. payable 1000
cr. bank 1000

(1)你應該睇下個電費係幾時抄錶
如果係5月抄既
就應該放入5月
因為呢個係5月份既支出呀
唔應該理佢幾時交既
(2)我上面咁講
應該放入5月既
(3)我覺得你應該將d單分左類先
分1個個月
再分係支出定收入

一般小型公司, 電費都不會過萬, 電費都會在支出日期記錄, DR 電費 CR BANK
到會計年度結束列張清單, 計算應付費用(電費, 電話費, 人工, MP fund.....)

如果你D電真係一佰幾十萬, 又要做月報表, 咁就要按電費單上的抄錶日期, 計番該月真正用左D電費入數

通常會計的做法無論收入同開支都是按實際產生的金額來入帳的。

1. 所以無論你的電費單是邊個月發出的，但是你在6月支付的就應該入6月數；

2. 如果你入左5月數，事實上你係未俾錢的，所以5月的損益表就不能夠真實反映你公司的財政狀況；

3. 幾耐做一份損益表視乎不同公司而定，有些公司帳項比較少可以每季，半年甚至一年做一次都得，視乎你公司的需要。