我想問CASH FLOW STATEMENT 駛唔駛 減返Unpresented cheque 嫁~?
Thanks a lot~
Cash flow 問題
2010-12-29 8:43 pm
回答 (3)
2011-01-03 12:46 pm
✔ 最佳答案
答: 不用。UNPRESENTED CHEQUE(S) 只會出現在BANK RECONCILIATION STATEMENT 中。 CASH FLOW STATEMENT內的BANK ACCOUNT資料, 來自 TRIAL BALANCE , 顯而易見, 是不需要作有關的調整。 以下是更詳盡的資料, 希望有助於你。HKAS 7 Cash Flow Statementshttp://www.hkicpa.org.hk/hksaebk/HKSA_Members_Handbook_Master/volumeII/hkas07.pdf筆者, 曾是會計師公會(ACCA/HKSA)學生會員
參考: 月光光
2010-12-30 5:28 am
Answer is YES.
When you write a cheque, the accounting entry already credited cash. So that will reduce the cash flow of the company. Whether the cheque is cashed or not is not relevant.
When you write a cheque, the accounting entry already credited cash. So that will reduce the cash flow of the company. Whether the cheque is cashed or not is not relevant.
2010-12-29 10:09 pm
no. Unpresented chq is the chq you issued, but the other party has not deposited yet. It should be counted as cash out, because it will be cashed anyway!
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