報稅問題：會計科目

Apparently, these are operating expenses, an account "Repairs and Maintenance" should be used.

數目少的, 可以放入 [什費] 戶口, 數目多就要放入 [維修保養] 戶口.

2009-06-19 10:53:35 補充：
什費 = Sundries; 維修保養 = Repairs and Maintenance.

For these items, Sundry expense is maybe not suitable. It is better to classify these items as "Repairs and Maintenance"

The reason for this is:

1) For taxation purposes, it is a requirement to classify these as repairs and maintenance, because the taxation office will always check repairs and maintenance account. The reason for this is becuase the taxation office needs to classify properly what repairs and maintenance can be allowed as a deduction on your taxation report.

2) These are items are also good to be classify as repairs and maintenace because it this way it will be clear what they are for. Sundry expesne should only be use for very small items that are not important. Even though some of the items you mentioned are small, they are items that are classify for repairs and maintenance which is generally an area of deduction that will be audited by the taxation office

又係我劉生:

上述這些都可以放在 "Sundry Expenses".

*(其實燈膽, 電線或匙之類既項目, 都可以有另一個選擇, 可放在 "Repair & Maintenance" 到)

希望幫到您啦.

# 3188 0984

有人入 repair & maintenance
有人入 misc. tools
有人入 sundry
視乎 那一個比較適合你公司這個開支的情況.

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