大廈維修費怎樣入帳
回答 (4)
2012-04-11 6:49 pm
✔ 最佳答案
大廈維修費一般係外牆及公共設施，屬於賬目內Buildings (’樓宇’)，因為該等費用已經與物業融為一體，亦有人將其歸類為Leasehold Improvements ﹝裝修費﹞不過我個人認為樓宇比較恰當，其費用在於外觀及公共設施而非單位內部。僅供參考！
2012-04-13 1:59 am
2012-04-13 12:31 am
如果你要認真睇, 咁要研究下你個維修的合同上係點寫.
不過如果你只係一個會計文員要入賬, 咁只要:
每一期付款時, Dr Leasehold improvement Cr Bank/Cash 就ok 了
其餘的事情, 讓那些無聊的auditor去研究就可以了
不過如果你只係一個會計文員要入賬, 咁只要:
每一期付款時, Dr Leasehold improvement Cr Bank/Cash 就ok 了
其餘的事情, 讓那些無聊的auditor去研究就可以了
2012-04-12 1:10 am
如果你再有不明, 可以參考以下網址會有更深入的認識的:
Leasehold Improvementhttp://www.businessdictionary.com/definition/leasehold-improvement.htmlhttp://www.investorwords.com/2752/leasehold_improvement.html Definition of 'Leasehold Improvement'http://www.investopedia.com/terms/l/leaseholdimprovement.asp#axzz1rijZHKRA What is a Leasehold Improvement?http://www.ehow.com/about_4744263_what-leasehold-improvement.html What are Leasehold Improvements?http://www.wisegeek.com/what-are-leasehold-improvements.htm
Leasehold Improvementhttp://www.businessdictionary.com/definition/leasehold-improvement.htmlhttp://www.investorwords.com/2752/leasehold_improvement.html Definition of 'Leasehold Improvement'http://www.investopedia.com/terms/l/leaseholdimprovement.asp#axzz1rijZHKRA What is a Leasehold Improvement?http://www.ehow.com/about_4744263_what-leasehold-improvement.html What are Leasehold Improvements?http://www.wisegeek.com/what-are-leasehold-improvements.htm
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原文連結 [永久失效]:
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