bafs...c/f?? P/L??

Wong Suki

2011-06-06 7:12 pm

我想問呢d a/c有時結尾係bal c/f，有時係profit and loss
咁幾時係用bal c/f幾時係用profit and loss呢?
使唔使背哂邊d a/c用邊種?
thxthxthxthxthx

更新1:

咁係咪除左revenue同expense，其他account都係bal c/f? 可唔可以比d例子呢? thankss

回答 (1)

Anchel

2011-06-06 9:24 pm

✔ 最佳答案

因為上一個年度的Assets, Liabilities及Capital對下一年有影響, 這些類型的accounts係用balance b/f. 例如你上個年度存在的asset, 下個年度仲會存在, 除非賣出. 收入及支出就用P/L. Assets, liabilities, revenue及expenses入面咁多野, 而且唔同行業對一樣野有唔同定義. 例如一間運輸公司買運輸用車就當fixed assets, 賣車公司就當sales of inventory. 你背唔背到咁多? 最重要係識分類, 知到assets, liabilities, capital, revenue及expenses定義就識分.

2011-06-06 19:44:35 補充：
仲有一類叫contra assets(例如: provision for depreciation, provision for bad debts), 都係用Bal. c/f. 記住Balance Sheet item係用c/f, b/f.

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