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Lv 4

會計 Lcci Realisation 入法問題,急急急

1.我記得以前account老師話dr 個邊先寫哂d asset個d

但我唔記得CR 係關於咩?

2.我記得debtor要抄落DR個邊

但有次我做完題目,睇返答案佢冇寫到debtor係左邊,點解ge?

咩情況唔使寫?

thx ~~~~~~~

2 Answers

Rating
  • 1 decade ago
    Favorite Answer

    你首先要明白什麼叫Realisation / Dissolution,即公司清盤(不論是自願或是被債權人強制),即不再做生意,故此要立即埋數(Closing)將所有在Balance Sheet的 items transfer 去 Realisation Account看看是Net Asset 或 Net Liabilities.

    但你要留意題目有那些item是不會賣的,如Debtors,因為Debtors會收番錢,可能是直接Dr Cash/Bank Cr Debtors,而不會入Realisation Account。

    做LCCI題目最緊要留意notes,因為我們太容易一望個P/L B/S便開始做,其實好易做錯,故一定要看清楚才開始,而且要做remarks,以免做得太高興時忘記要有adjustment。

  • 1 decade ago

    1.cr果邊係唔知要寫咩既,因為係因應d points講咩

    所以唔可以話俾你有咩!!

    但多數都係一d disposal或者係discount received

    2.答案既野係唔夠全面,因為有時佢會自己做左setoff,但係佢又唔會show出黎俾你!

    所以你唔可以話佢無寫

    打個比如,一開頭個debtors係$100,咁佢話全部都收番哂

    個entry係dr.bank 100 cr.realization 100!

    咁咪唔會出現囉,但以上人士所講睇下個debtors係唔係會賣,咁係錯既concept,所有既assets都要入落realization,除左bank!!

    同時,好多野都唔係絕對!!

    你都係睇points做人啦!

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