一間 trading company (trade 紙品), 買了一層樓來收租, 如何入帳, 共有幾多條entry要做??
分別是什麼??
租金收入如果入帳?
2008-09-30 6:01 am
回答 (3)
2008-09-30 6:46 pm
✔ 最佳答案
買了一層樓Dr Investment Property
Cr Cash in Bank
來收租 (如果係月尾收月租收現金)
Dr Cash in bank
Cr Rental income
來收租(如果係月中收月租)
月尾
Dr Accounts Receivable
Cr Rental Income
月中
Dr Cash
Cr Accounts Receivable
Cr Rental Income
2008-10-04 1:40 am
(1) Debit - Fixed Assets (Property)
Credit - Bank or Due to shareholders
then
(2) Debit - Bank
Credit - Rental Income
If the rent period not from 1st day of the month, then need to adjusted the rental income a/c at the end of the financial period
Credit - Bank or Due to shareholders
then
(2) Debit - Bank
Credit - Rental Income
If the rent period not from 1st day of the month, then need to adjusted the rental income a/c at the end of the financial period
收錄日期: 2021-04-13 16:07:33
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20080929000051KK02249