有關dissolution

我想問...

如果題目叫你

prepare the following accounts:

dissolution

咁係咪即係畫番個realisation account出黎就ok??

1 Answer

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  • 1 decade ago
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    其實如果係會考題目, 應該一定會寫明要d咩accounts @@

    dissolution只係一個好龐統既名詞...執笠要變動既accounts都唔少.

    如果俾我做, 我除左做realisation account之外, 我會做埋Capital Account, Current Account(如果題目有), 同Bank account.

    因為將執笠, 將所有assets(except bank and cash)入晒落realisation之後, assets會俾partners要左, 或者俾街外人收購左, 之後會計到gain/loss on realisation. 然後將數入Capital Account根據ratio分攤給partners. 有current既數入埋capital.

    最後有錢餘下既用bank出數, 冇錢既可能要partner額外加錢入黎填數(因為partership唔同limited company, 是unlimited liability) 又話者佢insolvent, 就要其餘的partners分擔。

    根據以上既做法, 我覺得做dissolution如果only做realisation可能唔夠, 要做埋其他。

    Source(s): 自己, CE+AL account底
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