有關會計報稅問題...

2009-01-22 7:34 pm
我想問公司做咗$10,000生意但客人比得$5000,咁我入Sales $10000(cr),Account Receivable $5000(dr),Bank $5000(cr),咁樣啱唔啱,如果到報稅時客人都未比尾數,但我Sales度報$10000收入,交稅未要交好多,因我公司好多呢種例子,麻煩知道既人幫幫我,唔該晒!

回答 (3)

2009-01-22 8:14 pm
✔ 最佳答案
正確是 : Cr. Sales $10,000. Dr. Account Receivable $5,000, Dr. Bank $5,000.
因為在 P/L 內 Sales - Purchase - General Expenses 後才真正該公司全年內所得的收入. 至於交多少稅, 就不可以只是看一年的營業額的. 因為稅務局有特定的傢俬及機器拆舊率. 所以就與你做出來的 P/L 一定不同. 並且要視乎該公司過往的營業額是 Accumulated loss / gain 再做 Adjustment 才知道要交多少稅.
參考: 從事會計的我
2013-09-10 8:14 pm
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2009-01-22 11:12 pm
Your entries are 100% correct.
However, for profits tax purposes, if the debtors are unable to pay you the outstanding balances, you have to take some action to chase for it. Of course, you can make a specific provision of these unpaid balances in the accounts as Bad Debts. This, in principle, could be allowable as a deduction for tax purposes. The IRD may still require you to produce evidence e.g. letter, small-claim tribunal, solicitor's letter or legal action if the sum written off is 'big'. If these balances are recovered in any year in future, it will then be taxable items under the Profits Tax in that Year of Assessment.


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