我睇番公司之前既ENTRY,
P & L for the year ended 31/03/2009 as per audit a/c
Loss after tax (100,000)
個同事做左張entry:
Dr general reserve 100,000
Cr undistributed profit/loss 100,000
點解要咁?
About general reserve
2012-06-12 1:28 am
回答 (2)
2012-06-12 6:33 pm
✔ 最佳答案
It is a matter of presentation in the balance sheet ( Statement of Financial Position ) or in the form of the note to financial statement on equity and reserves showing the movement of it during the accounting period. However, the journal entry so made is for adjusting the closing balance of the general reserves after the deduction of the loss of this year and hence the opening balance in the books for the coming year - 31/03/2010.
2012-06-18 3:21 am
回答者： 【 集思廣益 】 ( 博士級 1 級 )
擅長領域： 商業 | 稅務
優答!
值得加分
擅長領域： 商業 | 稅務
優答!
值得加分
收錄日期: 2021-04-23 23:44:06
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20120611000051KK00443