售出樓宇後是虧損該如何入帳

以上的回答是己將買入樓宇, 和出售樓宇的 Entries combined 埋左一齊, 所以會出現 Cr. Bank Account 的 Entry.

假設你買入樓宇的 Entries 如下:

Dr. Investment property - cost (包括: 樓價, 地產佣金, 律師費, 厘印費) $
Cr. Bank $

現在賣的話, 應該如下:

Dr. Bank $
Dr. Loss on disposal $
Dr. Provision for depreciation (多年來的 depreciation) $
Cr. Investment property - cost $

至於銀碼, 就你自己填, 平唔平, 你無比銀碼幫唔到你填.

Any 追加問題?

Assuming there is no mortgage loan from bank.

Dr. Loss on disposal on property
Dr. Provision for Amortisation ( on that property )
Dr. Bank ( being the proceeds on that property, amount received from the buyer )
Cr. Land and Building ( orginal cost of that property )

Dr. Loss on disposal on property ( being legal costs, stamp duties etc. on disposal of that property )
Cr. Bank

the net loss is then presented in the income statment as a loss on disposal on property

出售樓宇後是虧損即係出售樓宇價格低於賬面值。你要將樓面購入成本同折舊與收回款項及相關費用如律師費同地產代理費用入資產出售虧損(Loss on disposal of Fixed Assets)：
Dr. Prov. for Amortisation - Land Use Right
Prov. for Depreciation - Buildings
Loss on Disposal of Land and Buildings
Cr. Bank (Disposal Proceeds)
希望幫到你！