有限公司買賣樓宇入數問題 (20分)

In your case, apparently, the company is carrying a business on property trading. The properties so purchased should not be recognised as fixed assets.

So, when a property is purchased, Dr. Properties for resale instead of Fixed Assets. The profit and loss account should then be shown as Income on Properties Trading less Cost of purchase of properties for resale = Profit on Properties Trading.

由於現今社會急速轉變，會計表達方式已經唔係單純用「固定資產」(Fixed Assets)或者「損益表」嚟表達，詳細情況可以上香港會計師公會網頁www.hkicpa.org.hk去瀏覽。由於你講嘅資產係樓宇，所以要用會計準則第2條入賬。樓花就唔可以入「固定資產」或「存貨」而係以會計準則第32條「財務工具」(Financial Instrument: Presentation)方式入賬。如果唔清楚最好問下公司會計師！
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