租金按金 在會計上應如何入帳?
回答 (3)
2011-08-14 11:52 am
✔ 最佳答案
租金按金 在會計上應如何入帳? 答: 或許, 讓筆者舉個小例子, 方便說明。ABC公司於8月15日, 簽訂為期5年的商業單位租約, 每月租金$80,000; 租期由2011年9月1日開始, 並於9月1日, 繳交9月份的租金, 同時, 相當2個月租金的按金(備抵金); 有關的記帳如下。Sept 1, 2011 Rental Expenses…………$80,000 Rental Deposit………….$160,000 Bank A/C………………………………$240,000 當係ASSET?! 答: 對, 是Asset。更精確而言, 是屬於 Current Asset。
參考: 月光光
2011-08-12 7:57 am
BANK XXXX(按金)
LIABILITIES XXXX
如果不是三個月內要退回,入CURRENT LIABILITIES/A.P.
如果三個月之後才要退回,入其他/LONG TERM LIABILITIES.
LIABILITIES XXXX
如果不是三個月內要退回,入CURRENT LIABILITIES/A.P.
如果三個月之後才要退回,入其他/LONG TERM LIABILITIES.
參考: 中五會計課本
2011-08-12 6:36 am
CATEGORY: CURRENT ASSETS
TITLE: DEPOSITS AND PREPAYMENT
ENTRY:
Dr. XXX BANK
Cr. DEPOSITS AND PREPAYMENT
BEING RENTAL DEPOSIT FOR .....
2011-08-12 19:22:18 補充：
Sorry, I was confused.
Dr. DEPOSITS AND PREPAYMENT
Cr. XXX BANK
BEING RENTAL DEPOSIT PAYMENT FOR....
TITLE: DEPOSITS AND PREPAYMENT
ENTRY:
Dr. XXX BANK
Cr. DEPOSITS AND PREPAYMENT
BEING RENTAL DEPOSIT FOR .....
2011-08-12 19:22:18 補充：
Sorry, I was confused.
Dr. DEPOSITS AND PREPAYMENT
Cr. XXX BANK
BEING RENTAL DEPOSIT PAYMENT FOR....
收錄日期: 2021-04-16 13:12:50
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https://hk.answers.yahoo.com/question/index?qid=20110811000051KK01140