有關會計入帳問題

Opening inventory 報大咗$5,000，咁即係舊年銷貨成本Cost of Sales報細咗$5,000。你應該參考香港會計準則有關Prior Period Adjustment嘅規則，而正常如果你個調整唔大，咁就借Dr銷貨成本Cost of Sales $5,000 貸Cr存貨 Inventory $5,000。如果要做去年調整Prior Period Adjustment，咁你要借Dr去年調整Prior Period Adjustment$5,000，然後貸Cr存貨 Inventory $5,000。
希望幫到你！

Re: Lamchikin1意見
Dr. Cost of Sales會令本年度的Profit大左
做得哩條transaction, 即係因冇重大影響而不須要做prior year adjustment, 所以唔會有問題

Dr Cost of Sales $5,000
Cr Opening Inventory $5,000

謝謝你既答案, 但如果dr 左 cost of sales, 會唔會郁左 今年的p&l???會唔會有問題??