yuren 發表於 2005-12-11 12:58:07

account

點解provision for bad dets / depn. 同 general reserve 係 credit P/L既?
:sacchi:

Zero 發表於 2005-12-11 16:36:33

.....:confused:
Credit?

Debit啊嘛?睇錯?:confused:

2076 發表於 2005-12-11 16:51:41

根本我模糊既pa記憶

provision for dep 好似係cr. ga wor
dr. P&L

provision for dep 係expenses?:icon101:

[ Last edited by 2076 on 11-12-2005 at 04:52 PM ]

yuren 發表於 2005-12-11 16:53:39

Originally posted by Zero at 2005-12-11 16:36:
.....:confused:
Credit?

Debit啊嘛?睇錯?:confused:
唔識...:sacchi:
我見ledger果度咁做:

General reserve
----------------------------------------------------------------------
balance c/d      5000| balance b/d         2000
                     ____ | P/L                  3000
                        5000                            5000
----------------------------------------------------------------------
                               | balance b/d         5000

即係點?
P/L a/c 比左舊錢去 general reserve a/c?
dr ??
cr ??

基維蝦 發表於 2005-12-11 16:58:30

Originally posted by yuren at 2005-12-11 04:53 PM:

唔識...:sacchi:
我見ledger果度咁做:

General reserve
----------------------------------------------------------------------
balance c/d      5000| balance b/d         2000
               ...
咁樣咪debit p/l 囉:icon101:

源.京一 發表於 2005-12-11 18:42:02

Originally posted by 基維蝦 at 2005-12-11 16:58:

咁樣咪debit p/l 囉:icon101:
:icon075::icon075::icon075:
GENERAL RESERVER係抽走某一部份既net profit床份reserve
所以係p/l 既app.果度扣net profit
p/l中既deit side係扣錢...so就係debit side

岩唔岩??:icon101:

源.京一 發表於 2005-12-11 18:43:28

Originally posted by 2076 at 2005-12-11 16:51:
根本我模糊既pa記憶

provision for dep 好似係cr. ga wor
dr. P&L

provision for dep 係expenses?:icon101:

[ Last edited by 2076 on 11-12-2005 at 04:52 PM ]
係呀....provision係expense既一種
自然係credit provision,debit p/l

henrytam 發表於 2005-12-12 01:49:02

Originally posted by yuren at 2005-12-11 04:53 PM:

唔識...:sacchi:
我見ledger果度咁做:

General reserve
----------------------------------------------------------------------
balance c/d      5000| balance b/d         2000
               ...

照你個a/c睇....
應該係由今年的net profit中transfer $3,000入General reserve

henrytam 發表於 2005-12-12 01:50:35

Provision for bad debts係有可能
Dr. Provision for Bad Debts
Cr. P/L

當今年的provision比上年少時就會咁~

yuren 發表於 2005-12-12 02:41:20

我而家先知P/L 既dr side係 扣錢:icon102:

yuren 發表於 2005-12-12 16:20:54

點解
debtors ledger control可以兩邊都有 balance b/d 既:sacchi:

yuren 發表於 2005-12-12 17:01:25

cash received from debtors
cash paid in respect of a credit balance on a debtors' ledger account
credit balance on debtors' ledger account

呢幾個應該點入:sacchi:

基維蝦 發表於 2005-12-12 19:28:39

Originally posted by yuren at 2005-12-12 04:20 PM:
點解
debtors ledger control可以兩邊都有 balance b/d 既:sacchi:
因為有minority balance,e.g. 做晒bal之後先有return inwards..

基維蝦 發表於 2005-12-12 19:29:37

Originally posted by yuren at 2005-12-12 05:01 PM:
cash received from debtors
cash paid in respect of a credit balance on a debtors' ledger account
credit balance on debtors' ledger account

呢幾個應該點入:sacchi:
係Self-Balancing定sectional?:o

yuren 發表於 2005-12-12 21:16:19

Originally posted by 基維蝦 at 2005-12-12 19:28:

因為有minority balance,e.g. 做晒bal之後先有return inwards..
我當兩面都係balance<--上個月帶落泥~
咁計一輪啦
有時題目講明有credit balance on debtors control account
咁即係咩意思?

yuren 發表於 2005-12-12 21:16:38

Originally posted by 基維蝦 at 2005-12-12 19:29:

係Self-Balancing定sectional?:o
有咩分別?

基維蝦 發表於 2005-12-12 21:32:37

Originally posted by yuren at 2005-12-12 09:16 PM:

我當兩面都係balance<--上個月帶落泥~
咁計一輪啦
有時題目講明有credit balance on debtors control account
咁即係咩意思?
即係你credit個邊有個bal...咁例如你計一大輪..計到debit balance係$4000,但你題目講有credit/minority bal..咁你就要加大個debit balance同有個cr bal.

基維蝦 發表於 2005-12-12 21:33:19

Originally posted by yuren at 2005-12-12 09:16 PM:

有咩分別?

Selectional = control唔做double-entry
Self-balancing = control 係一個double-entries a/c:o

yuren 發表於 2005-12-12 21:53:44

Originally posted by 基維蝦 at 2005-12-12 21:32:

即係你credit個邊有個bal...咁例如你計一大輪..計到debit balance係$4000,但你題目講有credit/minority bal..咁你就要加大個debit balance同有個cr bal.
yes~i get this
但實際上有咩用架?

yuren 發表於 2005-12-12 21:54:21

Originally posted by 基維蝦 at 2005-12-12 21:33:


Selectional = control唔做double-entry
Self-balancing = control 係一個double-entries a/c:o
下面~~debtors' ledger control account
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