急!!!Account Breakdown

Breakdown即係咩?

有冇Format?應該點整?

2 Answers

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  • 9 years ago
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    Breakdown 即係 "明細表",又叫 "Schedule"。是說明某一會計項目 (Account) 的詳細內容的工作表。

    通常係以下 Format:

    收款人/支款人 (Payee/Payer): XXXXXX

    用途 (Nature): XXXX

    收款/支款日期 (Payment/Receipt Date): XX-XX-XXXX

    金額 (Amount: HKD XXXX

    通常是以 Microsoft Excel 軟件來整,也可以手寫或以 Microsoft Word 軟件來整。

    例如:

    =======================

    Breakdown of Professional Fee

    =======================

    Recipient: ABCD & Solicitors

    Nature: Professional fee for tenancy renewal

    Payment Date: 3 April 2011

    Amount: HKD20,000

    Recipient: XYZ & Solicitors

    Nature: Professional fee for Case No. Z34s/2011

    Payment Date: 13 April 2011

    Amount: HKD50,000

    Total Amount of Professional Fee: HKD 70,000

    =======

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  • 9 years ago

    Account Breakdown is the details with value of an Accounting Name. Usually, we will prepare such breakdown or schedule for some kinds of Expenses, for example, that IRD may be asked for details. And also, we will break the fixed assets accounts into details added for a accounting period.

    Usually, we will use vertical presentations with lefthand column the nature of expenses and righthand column with the lumpsum the such nature.

    For example,

    Printing & stationery $46,590

    Printing & stationery

    Printing of letterhead $ 6,000

    Box files $ 990

    Pencils $ 120

    Ball pens $ 520

    Clear folders $ 450

    Copier meter charge $21,600

    Printer ink (colour) $ 3,000

    Printer ink (black) $ 4,500

    Copier paper $ 5,400

    Staples $ 210

    Correction fluid & thinner $ 800

    Puncher $ 300

    Accounting vouchers $ 1,500

    Rulers $ 50

    Rubbers $ 60

    Cutters $ 120

    Chops $ 970

    ---------------

    $46,590

    ========

    http://notacpa.mysinablog.com

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