P & L and balance sheet
2011-06-13 7:50 pm
我依家開緊一間小食店,現稅局要我交 P & L and balance sheet.因為我全部都係cash sales 同 cash purchases,請問個P & L and Balance sheet係咪好簡單?而我每月大約只有lee幾個item : cash sales, cash purchases,水電, 人工,depreciation,租金等.請問P & L 同 BALANCE SHEET既format大約會係點樣?謝謝
回答 (2)
2011-06-18 6:36 pm
✔ 最佳答案
可以看以下相片這個是cash flow statement
圖片參考：http://i101.photobucket.com/albums/m47/choipuikit/PLUS0004.jpg
這個是balance sheet
圖片參考：http://i101.photobucket.com/albums/m47/choipuikit/PLUS0005.jpg
這個是p&l account
圖片參考：http://i101.photobucket.com/albums/m47/choipuikit/PLUS0007.jpg
當然，數字只是例子
2011-06-13 10:25 pm
Profit and Loss Account:
HK$ SALES XXXX -------- Less: COST OF GOODS SOLD Opening Stocks XXXX Purchases XXXX Less: Closing Stocks XXXX -------- XXXX -------- GROSS PROFITS XXXX -------- Add: OTHER INCOMES Bank Interest Received XXXX -------- XXXX -------- TOTAL INCOMES XXXX -------- Less: OPERATING EXPENSES Bank Interest XXXX Bank Charges XXXX Building Management Fee XXXX Business Registration Fee XXXX Depreciation XXXX Mandatory Provident Fund Contributions XXXX Rent and Rates XXXX Salary and Allowances XXXX Sundry Expenses XXXX Utility Expenses XXXX -------- XXXX -------- NET PROFITS XXXX =====
Balance Sheet:
HK$ NON-CURRENT ASSETS Fixed Assets XXXX -------- CURRENT ASSETS Cash and Bank Balances XXXX Inventories XXXX Rental and Utility Deposits XXXX -------- XXXX -------- CURRENT LIABILITIES Accounts Payable XXXX Accrued Charges XXXX -------- XXXX -------- NET CURRENT ASSETS XXXX -------- NET ASSETS XXXX ===== EQUITY Capital XXXX Accumulated Profit/(Loss) XXXX -------- TOTAL EQUITY XXXX =====
HK$ SALES XXXX -------- Less: COST OF GOODS SOLD Opening Stocks XXXX Purchases XXXX Less: Closing Stocks XXXX -------- XXXX -------- GROSS PROFITS XXXX -------- Add: OTHER INCOMES Bank Interest Received XXXX -------- XXXX -------- TOTAL INCOMES XXXX -------- Less: OPERATING EXPENSES Bank Interest XXXX Bank Charges XXXX Building Management Fee XXXX Business Registration Fee XXXX Depreciation XXXX Mandatory Provident Fund Contributions XXXX Rent and Rates XXXX Salary and Allowances XXXX Sundry Expenses XXXX Utility Expenses XXXX -------- XXXX -------- NET PROFITS XXXX =====
Balance Sheet:
HK$ NON-CURRENT ASSETS Fixed Assets XXXX -------- CURRENT ASSETS Cash and Bank Balances XXXX Inventories XXXX Rental and Utility Deposits XXXX -------- XXXX -------- CURRENT LIABILITIES Accounts Payable XXXX Accrued Charges XXXX -------- XXXX -------- NET CURRENT ASSETS XXXX -------- NET ASSETS XXXX ===== EQUITY Capital XXXX Accumulated Profit/(Loss) XXXX -------- TOTAL EQUITY XXXX =====
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