Account入數問題

1. 地產代理牌照費(Estate Agent Licence Fees)

由於係法例規定，可以入牌照費(Licence Fee), 專業費用(Legal and Professional Fees)。入賬為Dr. Licence Fee/Legal and Professional Fees Cr. Bank

2. 交易後收到的佣金 正常入賬應該係於簽訂買賣合約或租約時，收入確定後登錄。入賬為Dr. 應收賬(Accounts Receivable) Cr. Revenue – Commission Income僅供參考！

寄件者：【 集思廣益 】 ( 博士級 1 級 )
General Expenses – Licence Fee is not true. It is a direct expense quite crucial to the operation of the property agency business. So, should not be stated as under General Expenses. Just share with you that this is my personal view only. Thanks.
筆者, 多謝網友的意見, 並在此分享不同的看法。謝謝!!

DR Bank
CR Commission received

at year end

DR Commission received
CR Profit and loss account

唔明再寫上黎啦