中四會計...好EASY的 !!!!!!!

一間廠入面, 往往有好多唔同種類既存貨:
Raw Materials; Work-In-Progress; Finished Goods; Consumable Tools
頭3種較易理解, 我亦唔多講, 但係consumable tools點解會有stock呢?
試諗吓, consumable tools 包括左有鏍絲、釘、金屬片, 甚至有時包括電容、電阻等等, 哩堆野都唔會話要用幾多就買幾多, 通常都會買定一大堆, 但係埋數既時候又未用到, 於是乎就出現stock喇。
所以, 真正係 今年用左既tools就會係:
舊年用剩既tools (opening stock) 今年買既tools (purchases) - 今年用剩既tools (closing stock)

31-12-05既時候, debtors原本仲有 $864,000, 但係其中既chan kee破左產, 要write off佢欠既 $24,000 做bad debt, 咁即係話:
最終debtors既balance係 $864,000 - $24,000 = $840,000
provision for bad debts係 $840,000 x 5% = $42,000
今年既provision係$42,000 比舊年既provision $52,000 少左$10,000, 所以要係P&L加返哩個decrease in provision for bad debts $10,000.

Bank Loan係問人借錢, 所以係liabilities, 而loan interest係根據借錢既時候既協議而定出黎既借錢代價, 即係貸款既成本, 所以係支出。
理論上, 利息係每日咁計既, 到埋數既時候如果未到到期要俾, 咁就要portion返要俾既利息, 以下面既數為例, 如果bank loan係借一年, 到期既時候一次過還款同俾哂利息, 而去到埋數既時候只係借左3個月, 咁即係未到期俾, 咁就要計返3個月既利息 $200,000 x 10% x 3/12 = $5,000
Entry就會咁入:
Dr. Loan Interest (Expenses) $5,000
Cr. Interest Payable (Liabilities) $5,000;
到期要俾既時候, 就會計埋剩返既利息同埋還款, 就會咁入:
Dr. Loan Interest (Expenses) $15,000
Dr. Interest Payable (Liabilities) $5,000
Dr. Bank Loan (Liabilities) $200,000
Cr. Bank/Cash $220,000

10% Bank Loan 200,000 意思係問銀行錯左 $200,000, 而協議利息係每年10%。
如上面所提到, Bank Loan $200,000係Liabilities, 如果一年內要還既就入current liabilities, 如果係一年之先還哂既就入long-term liabilities;
即係借左bank loan而又收到錢既時候就會:
Dr. Bank/Cash $200,000
Cr. Bank Loan (Liabilities) $200,000
10%既bank loan interest就好似上面咁入expenses.