會計問題(F.4 既)

我想問下,"loss disposal " 係咪放係 P & L 既 Expenses 度?

如果唔係既,咁放係邊度?

1 Answer

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  • 詠証
    Lv 5
    1 decade ago
    Favorite Answer

    disposal account係公司賣一些固定資產所開的account。

    間公司有個fixed asset公司唔再用,打算賣出。

    例如:甲公司打算賣左舊van仔,個成本(cost)係$10000,accum.depreciation(累積折舊)係$9000,賣出價係$800,甘個loss就會係$200

    甘$200放邊呢?

    loss of disposal就係放o係P&L的debit side(即expenses),用黎扣net profit。因為既然交易係蝕,就梗係負啦...

    gain of disposal就係revenue...

    2007-01-08 13:03:39 補充:

    你唔會移除題目arma...你唔會比我估中ga可...

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