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

[會計] 我想問下點解本書話revaluation關profit n loss事?

本書話「the excess amount of revaluation deficit should be charged as an expense to the profit n loss account」

咩係revaluation deficit 呀?

revaluation loss我就知

revaluation真係關profit n loss事?

2 Answers

  • 1 decade ago
    Favorite Answer

    其實 deficit 同 loss 既 difinition 係一樣, 都係因為一樣野減值而出現既 expenses, 兩者係通用既.

    例如, 你有件 asset 值 $10,000, 係 2006 年 6 月既時侯, 公司 revaluate 過件 asset 原來係值 $12,000. 咁你就要做呢條 entries:

    Dr Asset (B/S) $2,000

    Cr Revaluation reserve (B/S) $2,000

    係 2007 年 6 月既時侯, 公司再做 revaluation, 發現件 asset 只值 $7,000, 咁就會出現 revaluation loss / deficit (即減值), 咁公司就要調整帳目:

    Dr Revaluation reserve (B/S) $2,000

    Dr Revaluation loss / deficit (P&L) $3,000

    Cr Asset (B/S) $5,000

    呢一個 debit 既 revaluation loss / deficit 就係一個 P&L item (expenses).

    所以 revaluation 係有機會關 P&L 事架!

    Source(s): 自己
  • 1 decade ago

    revaluation deficit = revaluation loss

    revaluation真係關profit n loss事?


    Source(s): 我係acc student
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