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Forwarded from @
因為本身個prepaid rent account係冇錯,只不過係trial bal入錯邊
Forwarded from Lck
想問下accural concept 同 realization principle最大嘅分別係咩?
Forwarded from 👉🏻👈🏻
Accrual 係應該要交一啲費用但係你未交 / 有一啲費用唔係今年嘅但係你交咗etc

realization係例如
你間公司有做online shopping,然之後我向你間公司買嘢,我就首先要俾錢你啦,然之後你再send 封email俾我同我確認有冇貨,然之後再pack好件貨,然之後再寄俾我。

個過程好繁複,唔係我俾咗錢我就即刻收到件貨,咁到底你間公司要幾時先可以當係接受咗我個order,可以record做sales呢,就靠realization 去define。

就係當你寄左件貨俾我嘅時候 你就可以record做sales

你未寄之前你只係可以當我俾你嘅錢係deposit from customer,而唔係sales
Forwarded from Deleted Account
我想問點解 repair defects for second-hand equipment 係 capital expenditure ?🙇🏻🙇🏻🙇🏻
BAFS你問我答channel
我想問點解 repair defects for second-hand equipment 係 capital expenditure ?🙇🏻🙇🏻🙇🏻
會計準則16號:物業,廠房及設備

An item of property, plant and equipment should initially be recorded at cost. [IAS 16.15]

Cost includes all costs necessary to bring the asset to working condition for its intended use.

未維修的二手資產並未達到 可用條件 (Working condition),須花費維修,故此該維修費屬資本支出
Forwarded from Chan Daniel
其實咩係fluctuating capital account?🤔
Forwarded from 沒有Jiho的第N個星期 (懶得數)
BAFS你問我答channel
其實咩係fluctuating capital account?🤔
知唔知乜係fixed capital accounts
Forwarded from Chan Daniel
淨係知capital 同current
唔知當中細分🥲
Forwarded from 沒有Jiho的第N個星期 (懶得數)
BAFS你問我答channel
淨係知capital 同current 唔知當中細分🥲
Fixed呢個字中文係咩先😂
Forwarded from Chan Daniel
固定,即係理論上唔可以隨意移動
Forwarded from 沒有Jiho的第N個星期 (懶得數)
BAFS你問我答channel
固定,即係理論上唔可以隨意移動
固定既capital accounts,姐係capital won’t be affected by recurrent items (eg profit appropriation, drawings), will be fixed to show the initial investment of partners

姐係平時既capital + current

Fluctuating姐係波動,咪姐係fixed既相反,姐係唔keep separate current accounts
Forwarded from Jiho🌹
Quite sure abnormal inventory loss requires separate disclosure unlike drawings
Forwarded from Jiho🌹
And that’s why for drawings we can do it via purchases account but not abnormal inventory loss
Forwarded from Jiho🌹
The problem with charging directly to purchases is that the purchases amount will be abnormally small, which defeats the whole purpose of recording abnormal inventory loss in the first place
Forwarded from Jiho🌹
The difference between drawings and abnormal inventory loss is that:

(a) abnormal inventory loss results in an expense, but drawings don’t

(b) abnormal inventory loss isn’t expected in normal operation activities. Drawings are.

(c) the only way you can ascertain abnormal inventory loss is to go to the warehouse and count.

So the problem to me is: periodic inventory system, but period of what.
2025/07/05 20:30:05
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