公司物業入數處理
2008-07-14 7:07 pm
想問吓如果公司15 sept 2006 開業, 在 3 dec 2006 買下物業而在30 apr 2007 賣出..公司想用mar埋數, 可否做一次過十八個月既核數報告又或者分兩年做數~第一年入唔入個物業好?因為Apr 2007會賣出，可唔可等下一年度先做transaction?
回答 (2)
2008-07-14 8:13 pm
✔ 最佳答案
If your company want to have a year end at March, the first report can more than a year said, 15/9/2006 to 31/3/2008. Or as you state sparete for two year.No matter you choice more than a year report or two year report.
You still have to following the HKSA and HK GAAP to book your accounting record.
Therefore, you have to book, Dr property, Cr bank on 3 Dec 2006. than disposal the property on April 2007.
Because that relate to timimg difference and cut-off.
參考: Myexp
2008-07-17 6:32 pm
睇你的audit report有何用，若只是例行要，clean report是否必须? 若qualified report对公司无影响，cut-off error并非死症。
收錄日期: 2021-04-15 16:17:22
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