Anonymous
Anonymous asked in 商業及金融其他 - 商業及金融 · 1 decade ago

我想問下administrative 和selling expenses 算不算cost of good sold?

我想問下administrative 和selling expenses 算不算cost of good sold?

thank you very much~~~

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  • 1 decade ago
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    基於你ge問題,先就administrative expenses同selling expenses下定義。

    Administrative expenses,中文係譯作“行政費用”,即係泛指一些如 Office salaries, Insurance, Provision for depreciation- Office Equipment。以上就係一些admin. cost。當佢只係做financial statement (financial accounting),我地係唔可以當佢係cost of good sold。

    Selling expenses,中文係譯作“銷售費用” !!應該要澄清一點,Carriage outwards係distribution expenses,即係唔係selling expenses。

    Carriage inward清楚一點唔可以當係selling expenses甘入o係 Profit & Loss account度,而應入落Purchase cost度,Based on Frank Wood 's explaination on Carriage inwards,Carriage inwards is the cost of transport of goods into a business, which should be added ti the amount of purchase。大概係講緊carriage inwards係要加o係個purchase price度,同當係stock value。所以carriage inwards什至在界定是否SELLING EXPENSES仍有困難。

    除此之外,基本上administrative 和selling expenses係不算cost of good sold ge。

    你係咪因為managerial accounting所以有呢個問題ar??

    2007-03-16 17:00:24 補充:

    haha~~

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