payable 既問題!好緊急呀

我想知Payable係唔係放係Balance sheet

還是放係其他statement ( 例如P & L A/C )

咁salaries payable & Income tax payable 又係唔係放係Balance sheet

2 Answers

  • Anonymous
    1 decade ago
    Best Answer

    Yes, payables are belong to Balance Sheet. Becasue these are liability.

    You said other statement, such as Porfit / Lost, only will show the expense (Salaries expense and Income tax expense). Which means that the payment had been paid.

    If your case have salaries payable (the amount have not pay yet) is belong to balance sheet, Liability section.

    If your case have salaries expense (the amount had been paid) is belong to Profit and Loss, Expense section.

    Source(s): I am Accouting Student and Accountant
  • 1 decade ago

    Payable 是負債, 應放在Balance sheet

    例如 Salaries payable:

    Dr Salaries

    Cr Accounts Payable/Salaries Payable

    Salaries 那部分則放於 P&L a/c

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