Profit and Loss Account
2009-11-17 9:07 am
請問各位有識之士, 小弟是做salon 生意, 而剛剛submit 的報稅表沒有提供損益表而需要再提交, 請問損益表上是否可以只填報整個年度(例如: period of 1st/ aug/07 to 31st/ mar/08) 的所有總開支,總支出, 人工 and other details, 而不需煩複地列明每月(例如: period of 1st/ 8-31/8, 1st/9-30th/9, 1st/10-31st/10...) 的支出,收入等等??..
回答 (2)
2009-11-17 5:02 pm
✔ 最佳答案
照你咁講你應該係以獨資形式進行業務。你可以按照稅務局所提供損益表樣本去做，不過我會建議你俾會計師做，因為固定資產折舊你識做可以扣好多折舊，除非你虧本，否則就無謂慳個雞碎咁多！你應該以會計期而並非按月做損益表。
祇供參考，希望幫到你！
參考: www.ird.gov.hk
2009-11-21 2:44 am
你只需按自己公司的會計年度做損益表便可, 不需要另做一份去符合政府的會計年度(i.e. 1 Apr 2008 - 31 Mar 2009), 例如你的會計年度是 1 Jan 2008 - 31 Dec 2008, 你便交這份損益表便可.不用交每月明細, 只需交全年總數, 但要列明各類收入和支出.
For example :
Revenue - hairstyling service
- sales of hair treatment products
- other invomce
- bank interest received
Expenditure - purchase of equipment & furniture
- consumable sotre for hairstyling
- purchase of hair treatment products
- rental of salon
- utitlity expenses (water, electricity, gas etc)
- staff salary
- meals & travelling expenses
etc.
Revenue - Expenditure + cost of closing stock for products = Net profit
此乃較為簡單的方法去報, 固定資產的折舊可按稅局提供的sample form有教你如何扣減, 此乃計算稅款時稅局可給予扣減的項目, 而不需要在你的報表上列出. 希望以上解釋對你有幫助.
For example :
Revenue - hairstyling service
- sales of hair treatment products
- other invomce
- bank interest received
Expenditure - purchase of equipment & furniture
- consumable sotre for hairstyling
- purchase of hair treatment products
- rental of salon
- utitlity expenses (water, electricity, gas etc)
- staff salary
- meals & travelling expenses
etc.
Revenue - Expenditure + cost of closing stock for products = Net profit
此乃較為簡單的方法去報, 固定資產的折舊可按稅局提供的sample form有教你如何扣減, 此乃計算稅款時稅局可給予扣減的項目, 而不需要在你的報表上列出. 希望以上解釋對你有幫助.
收錄日期: 2021-04-30 12:01:09
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