獨資公司Balance sheet

2010-08-11 9:54 pm
以下是我朋友上一年的獨資Balance sheet, 我想請問今年的Balance sheet 怎樣做?

Balance sheet at 31 March 2009

Fixed Assets
Motor vehicles
Balance b/f 400,000
Less: Depreciation 400,000 -

Current Asset
Cash in hand 13,000

Total 13,000

Capital 600,000

INCOME AND EXPENDITURE ACCOUNT
Balance b/f -587,000
add: net profit for the year 97,578

Less: Drawings 97,578

Total 13,000

請問:
1. Balance sheet at 31 March 2010, 以下資料是否正確?

Fixed Assets
Motor vehicles
Balance b/f 400,000
Less: Depreciation 400,000 -

Capital 600,000

INCOME AND EXPENDITURE ACCOUNT
Balance b/f -587,000
更新1:

車在今年6月份才賣.

回答 (1)

2010-08-12 12:37 am
✔ 最佳答案
去年嘅資產負債表中有關獨資東主度應該咁樣表達:
Capital ($600,000)- Accumulated Loss($587,000)+ Profit for the year ($97,578)- Drawings($97,578) = $13,000
因為公司即係自己,所以無提取(Drawings)而提取唔係關累計虧損事又點可以從中減?驟眼睇Drawings其實係一個虛數,希望你留意!
另外你之前好似話啲車賣咗,咁Balance Sheet 唔應該仲有固定資產,而係應收賬﹝假如仲未收番錢嘅話!﹞!
希望幫到你!


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