如果有件fixed assets 用分期支付, 應如何入數??

2008-07-24 11:49 pm
machine $200,000
downpayment $20,000
installment 20th, 9000/each stage

回答 (3)

2008-07-25 8:59 pm
✔ 最佳答案
Dr Machine $200,000
Cr Sundry Creditors / Hire purchase Creditor / Finance Lease* $180,000
Cr Bank $ 20,000

* you need to check carefully the classification in the invoice, it is a great differences in claiming "Depreciation Allowance " from IRD.

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2008-07-25 8:51 am
1500 INT
7500 INSTALLMENT
2008-07-24 11:59 pm
First transcation for downpayment $20,000

Dr. Fixed Assets - Machine $200,000
Cr. Hire Purchase - Marchine $180,000
Cr. Cash / Bank $20,000


Transcation for installment each month if hire purchase interest is nil.

Dr. Hire Purchase - Machine $9,000
Cr. Cash/ Bank $9,000


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