我收到上年的Journal Adjustment, 上面出現了
Dr Leasehold Improvement
Prepaid tax
Deferred tax
Cr Leasehold Improvement
Accu Leasehold improvement
Retained Earning
Being Corrected from prior year audit report
我想問應該點做, Deferred tax 入bal. sheet邊個位???
另外,
本身用myob, 因為上年個同事入錯左, debtor 的 credit note, 正常入負數就ok, 但佢入錯左,入左去creditor, 我要點入返先可以做到個opening.
Dr Trade Creditor
Cr Trade Debtor
Being contra with XXX Ltd
Audit Adjustment
2008-07-04 10:34 pm
回答 (2)
2008-07-05 1:36 am
✔ 最佳答案
Deferred tax 遞延稅項 餘額一般為貸方 (Credit), 列於長期負債.但你的調整為 借方(Debit), 是否有部份放在Tax payable? 要問審計調整詳情及其調整後詳細資產負債表.
本人未用過MYOB, 但根據其他會計軟件經驗, 沖銷 Trade Creditor 及 Trade Debor 要用暫記賬 Temporary account (可作Bank type)
用付款方式入
Dr. Trade Credtor
Cr. Temporary account
用收款方式入
Cr. Trade Debotor
Dr. Temporay account
入的日期要一致.
2008-07-09 5:58 pm
Deferred tax can be on debet or credit site depend on it's nature deferred tax asset ( debit side); deferred tax liability (credit side), It may be a deferred tax balance in last year balance sheet. Because of this year there are a decrease in defered tax liability or increase in deferred tax asset.
In MYOB, you can make a entry as you state will be OK
In MYOB, you can make a entry as you state will be OK
參考: My exp
收錄日期: 2021-04-15 16:16:54
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