股東往來帳

1.股東往來帳 是不是 不當 公司支出 ?

應該說，股東使用公司的錢作私人用途是不可以作為公司的支出的，應計入股東往來帳，股東往來帳是資產負債表中的科目,不影響損益帳，所以與公司的收支無關。

2.咁最多可以拿多少?

咁就要睇公司有幾個股東,如果得一個股東,當然攞幾多錢都冇問題；但如果有幾個股東，咁就要睇他們之間有冇默契，規定攞幾多錢以下，又或者規定其中一個股東攞錢需要其他股東簽名同意等等。

No.
Shareholders' current Account, in your case, should be in debit balance. This is the amount due from shareholders for money drawn out. This account will be put under the Current Assets in the Balance Sheet and should not be treated as an expense in the Profit and Loss Account.