地產公司有關以下item應該點入數？？請用double entry表示
1. Estate Agent's Licence (Company)
2. 交易後收到的佣金
請幫幫小妹，剛剛出黎做野好多野都吾識><
Account入數問題
2010-11-26 6:59 am
回答 (3)
2010-11-26 5:04 pm
✔ 最佳答案
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！
2010-11-27 1:18 am
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!!
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!!
2010-11-26 7:06 am
DR Bank
CR Commission received
at year end
DR Commission received
CR Profit and loss account
唔明再寫上黎啦
CR Commission received
at year end
DR Commission received
CR Profit and loss account
唔明再寫上黎啦
收錄日期: 2021-04-19 23:36:00
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20101125000051KK01457