會計問題 ~ 出租婚紗入帳問題

首先應該先define究竟婚紗係屬於Inventory定Non-Current Assets先, 而哩樣野就要depends on你地間婚紗店買返黎既主要purposes:-

1) for sales ---> Inventory; or
2) for letting out ---> Non-Current Assets

如屬inventory:-

買貨既時候Dr. Purchase $100,000 Cr. Bank $100,000 (Periodic Method)
or Dr. Inventory $100,000 Cr, Bank $100,000 (Perpetual Method)

出租時Dr. Accounts Receivable/Cash/Bank Cr. Rental Income

年尾 Carrying Amount:
先Estimate個NRV係咪超過$100,000, (NRV = 預計賣出價減相應selling cost)如果係
Periodic Method - Closing Stock $100,000
Pertetual Method - Inventory $100,000 (remain unchange)
如果發覺NRV得返$90,000
Periodic Method - Closing Stock $90,000; Dr. Impairment Loss $10,000 Cr. Purchases $10,000
Pertetual Method - Dr. Impairment Loss $10,000 Cr. Inventories $10,000; whereas Inventory Balance --> $90,000

賣出時:
(say after recognised the impairment loss)
Dr. AR/Cash/Bank Cr. Sales
Pertetual Method: 再Dr. Cost of Sales $90,000 Cr. Inventory $90,000
Periodic Method: Opening Stock $90,000 Closing Stock $Nil

如屬Non-Current Assets
買既時候 Dr. Wedding Dress (Non-Current Assets) $100,000 Cr. Bank $100,000

出租時Dr. AR/Cash/Bank Cr. Rental Income

Carrying Amount:
預計婚紗既Useful Life同residual value, 再做Depreciation/Amortisation, 另再睇睇有冇需要做impairment:

Useful Life: 4年; Residual Value: $10,000 (即典樣賤買都值$10,000)
Depreciation/Amortisation = ($100,000 - $10,000) / 4 = $22,500
Dr. Depreciation/Amortisation $22,500 Cr. Accumulated Depreciation/Amortisation $22,500
In Balance Sheet: Carrying Amount: $100,000 - $22,500 = $77,500

如發覺預計賣出價最多只值$70,000
再Dr. Impairment Loss $7,500 Cr. Accumulated Impairment Loss $7,500
In Balance Sheet: Carrying Amount: $100,000 - $22,500 - $7,500 = $70,000

賣既時候:
(say after recognised the depreciation/amortisation and impairment loss)
(and say sold at $72,000)
Dr. Bank $72,000
Dr. Accumulated Depreciation $22,500
Dr. Accumulated Impairment Loss $7,500
Cr. Weddying Dress (Non-Current Assets) $100,000
Cr. Gain on Disposal $2,000

2011-06-25 11:02:10 補充：
回答欄有字數限制, 在此補充:

Recognition, Measurement同Disclosure詳情可參照Hong Kong Financial Reporting Framework中:
HKAS 2 Inventories
HKFRS 5 Non-Current Assets Held for Sales and Discontinued Operations

(p.s. Inventory定Non-Current Asset亦應參照同行既recognition方式, 以我所G係會recognise做inventory, 因為主要目的確係為左賣出, 出租只係"逼不得已")

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Closing stock is = $100,000.
"緍紗" 報銷咗先至減番個 stock 數 is correct too.

But, you have to consider the depreciation of all the inventories.
i.e. the total of 200 "緍紗".
This will depend on the business norm.
e.g. "緍紗" may last for 2-3 years or just one quarter(3 months)
Dr deprec. Cr purchases
in order to lower down the cost.

If the "緍紗" is sold, then you have to take it out from the inventories:
Dr cash Cr sales
then minus the inventories.