會計賬目 investment

💰 財經台香港

[匿名]

2008-06-15 3:39 am

會計賬目 investment (香港資金投資到海外) 應該放在
Profit & Loss A/C 既 Fixed Asset 定係 Current Asset?

回答 (3)

2008-06-15 4:18 am

✔ 最佳答案

首先Fixed Assets (Non-current assets) & Current Assets 是Balance sheet item, 而不是 Profit & Loss Account item.
Investment 是公司投資於海外要放在 non-current assets or current assets 要視呼此投資是長期或是短期投資, 如長期投資放在 non-current assets, 如短期投資放在current assets.
小心如果是Written off 此investment 就會入Profit & Loss Account.

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三盈

2008-06-16 4:36 am

應是在Balance Sheet 的 Fixed Asset 前. 就叫 Investment.

Best regards,
Samson So
www.tripro.com.hk

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2008-06-15 3:57 am

Since investment is a expense..
So,put it in the Profit & Loss A/C...
Also,investment is money put in Asset that you can give up easily...
Therefore,investment is a Current Asset..

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收錄日期: 2021-04-19 01:24:12
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