自置物業的會計入帳方法

2012-06-14 1:50 am
我公司剛買了新物業自用, 想問一下如何做accounting entry.

For example,
新物業買入價 $3,000,000
銀行按揭 $1,500,000 (分10年攤還, 每月供款$16,250)

Accounting Entry:
Cost of the property (是否如下?)
Dr New Property $3,000,000
Cr Bank $1,500,000 - pay 50% deposit
Cr Mortgage Bank $1,500,000 - 50% balance by mortgage due to bank

是否要將每月供款$16,250 x 120個月=$1,950,000入帳, 應如何寫entry?

每月供款之$16,250之accounting entry如何寫?
Dr ???
Cr Bank

請各位幫忙, 謝謝.

回答 (2)

2012-06-14 3:30 am
✔ 最佳答案
Co's full name
Journal

新物業買入價 $3,000,000
銀行按揭 $1,500,000 (分10年攤還, 每月供款$16,250)

Dr: Property $3,000,000
Cr: Bank $3,000,000

Dr: Cash $1,500,000
Cr: Bank mortgage $1,500,000

每月供款之$16,250之accounting entry如何寫?

Dr: Bank mortgage (1 year) $150,000
Mortgage interest (1 year) $45,000
($16250x12 - 1,500,000/10)
Cr: Cash $195,000
參考: 朗文會計學原理(第2版)
2012-06-21 11:39 pm
Dr Property $3,000,000
Cr Bank $1,500,000
Cr Mortgage Loan $1,500,000

Mortgage Loan 每月還款:

銀行會給一份list 給妳,
上面列明每期之還款本金及利息

Dr Mortgage Loan $xxx
Dr Loan Interest $xxx
Cr Bank $16,150


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