急!!!Account Breakdown

Breakdown 即係 "明細表"，又叫 "Schedule"。是說明某一會計項目 (Account) 的詳細內容的工作表。


通常係以下 Format:


收款人/支款人 (Payee/Payer): XXXXXX
用途 (Nature): XXXX
收款/支款日期 (Payment/Receipt Date): XX-XX-XXXX
金額 (Amount: HKD XXXX


通常是以 Microsoft Excel 軟件來整，也可以手寫或以 Microsoft Word 軟件來整。


例如:


=======================
Breakdown of Professional Fee
=======================


Recipient: ABCD & Solicitors
Nature: Professional fee for tenancy renewal
Payment Date: 3 April 2011
Amount: HKD20,000


Recipient: XYZ & Solicitors
Nature: Professional fee for Case No. Z34s/2011
Payment Date: 13 April 2011
Amount: HKD50,000


Total Amount of Professional Fee: HKD 70,000


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Account Breakdown is the details with value of an Accounting Name. Usually, we will prepare such breakdown or schedule for some kinds of Expenses, for example, that IRD may be asked for details. And also, we will break the fixed assets accounts into details added for a accounting period.

Usually, we will use vertical presentations with lefthand column the nature of expenses and righthand column with the lumpsum the such nature.

For example,
Printing & stationery $46,590

Printing & stationery
Printing of letterhead $ 6,000
Box files $ 990
Pencils $ 120
Ball pens $ 520
Clear folders $ 450
Copier meter charge $21,600
Printer ink (colour) $ 3,000
Printer ink (black) $ 4,500
Copier paper $ 5,400
Staples $ 210
Correction fluid & thinner $ 800
Puncher $ 300
Accounting vouchers $ 1,500
Rulers $ 50
Rubbers $ 60
Cutters $ 120
Chops $ 970
---------------
$46,590
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