Peter asked in 商業及金融稅金香港 · 1 decade ago

AUDIT ADJUSTMENT 何時做

我想問何時做AUDIT ADJUSTMENT ...係在埋數個年做 ADJUSTMENT or 在新一年做來調整返?

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  • 1 decade ago
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    audit adjustment 係audit 同你出咗audit report 之比你嘅調整

    原則上應該係個income statement /P&L 同balance sheet 再加返

    佢個audit adjustment 嘅entry 就等於個final audit report

    如果你想好記d 就緊係在year end 個月最後一日入返啦(如你12月year end 咪入返12月31日囉)

    但好多人都係end 咗上一個年度係電腦到, 就入唔返上個年度嘅嘢

    咁就為有係新年度嘅第一日入返,之後再對返balance sheet 每個item嘅數

    同對返個retain profit 只要同個audit report 個數一樣就ok 因為opening 一定要等於上年度嘅closing 嘛

    如果唔同下年audit 就會好煩,可能要由頭對過,因為audit 第一件事

    一定係對返個opening 同上年嘅closing 係咁一樣先囉.

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