關於物業買賣入賬

2013-04-07 8:16 pm
公司早年賣入單位 $1,000,000.00,現收到支票金額 $2,476,000.00。
及收到 statement of account資料如下 :
Purchase price : $2,800,000.00
Less deposits : $280,000.00
Balance of purchase price to be received by you : $2,520,000.00
Less :
Amount of transfer rental deposit to the Purchaser : $35,000.00
Our costs and disbursements as per debit note : 9,000.00
Amount of net balance purchase price to be received by you : $2,476,000.00
我應該點入張存票,請指導謝謝!
更新1:

現收到支票金額 $2,476,000.00 (已買出單位)。

回答 (1)

2013-04-11 3:49 am
✔ 最佳答案
Entry as follows:

1. Dr. Disposal of Investment Properties 1,000,000 - X
Provision for Amortisation X
Cr. Investment Properties 1,000,000
Being disposal of properties
2. Dr. A/R 2,476,000
Rental Deposit Received 35,000
Legal and Professional Fees 9,000
Bank 28,000
Cr. Disposal of Investment Properties2,800,000
Being proceeds on disposals

For reference only!


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