會計問題 - 買樓時的費用如Legal fee應該點入賬?

2011-09-14 7:17 am
題目寫住: "These items are the necessary costs to be incured for the purchase of the above investment property"

阿Sir話唔係入Expenses, 咁應該入咩?

同埋應該放係Profit & Loss 定係 Balance Sheet ?

請指教!!

回答 (2)

2011-09-14 3:47 pm
✔ 最佳答案
買樓所涉及的capital expenditure (例如: legal fee, stamp duty...), 會增加fixed asset的金額. 例如你買入一個$4,000,000物業, 相關律師費$50,000. Balance sheet入面Land & Building就係$4,050,000(不包括折舊).
2011-09-14 7:45 pm
有關買賣樓之所有費用, 都係入落 LAND & BUILDING 處, 包括什費, 律師費, STAMP DUTY, COMMISSIOM 等, 全是 FIXED ASSETS


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