account既theoery問題

小霞的fans

最近開貼好密,,請大家見諒……

matching concept究竟係咩黎架呢..
又要有expense又要有revenue ??
點解depreciation for fixed assets is a application of matching concept.
唔係應該係prudence concept 架咩?
由於fixed assets 每年會有損耗..所以我地要提供depreciation比佢先唔會高估左佢既價值,,完全切合prudence concept喎 = = " " 我唔知幾時用matching concept.

同埋呢accrual concept states that revenues and expenses are recognized in the profit and loss account for the period in which they have beenearned or incurred,not when they are received or paid.

紅色字唔知佢講咩=.= ... thx

雷..

The matching concept is an accounting principle that requires the identification and recording of expenses associated with revenue earned and recognized during the same accounting period. Accordingly, under the matching concept the expenses of a particular accounting period are the costs of the assets used to earn the revenue that is recognized in that period. It follows, therefore, that when expenses in a period are matched with the revenues generated for the same period, the result is the net income or loss for that period.

From: http://www.enotes.com/biz-encyclopedia/matching-concept

紅色字既意思我諗應該係賣左貨, 但未收到錢

Royal

係唔係錯區??

我諗後者係指, 假如你俾左600蚊for 3年租
咁你果年既P&L account淨係寫expense 係200就ok (the cost you incurred),
而唔係寫600 (the money you paid), 因為仲有400係當做其餘2年既expense, 而唔係今年
呢個就係應計概念

彩虹狙擊手

depreciation係屬於matching concept的
因為買一件fixed asset本來屬於投資活動，錢可能是在同一個年度之中全數支出，但是該asset可以為公司未來數年帶來利益，這利益可以歸納為投資的回報。這樣的話，由於件asset在公司中運作數年並為公司在數年間帶來利潤，所以該投資金額 ( 即purchase cost )應該分開數年來計算，而這個就是用deprecaition來分。
( 因為fixed asset的cost要在第一年已經全數入個asset A/C，所以要用dep來分。簡單來就把個cost分開數年來計算的話已經是matching concept)

我諗後者係指, 假如你俾左600蚊for 3年租
咁你果年既P&L account淨係寫expense 係200就ok (the cost you incurred),
而唔係寫600 (the money you paid), 因為仲有400係當做其餘2年既expense, 而唔係今年
呢個就係應計概念

accrual concept就是那一年度之中應該付出或收到多少的金額來計算，而並非以現金流動來計算
我quote了那段的例子是正確的，補充的是那$400要當作prepayment計算

小霞的fans

depreciation係屬於matching concept的
因為買一件fixed asset本來屬於投資活動，錢可能是在同一個年度之中全數支出，但是該asset可以為公司未來數年帶來利益，這利益可以歸納為投資的回報。這樣的話，由於件asset在 ...
彩虹狙擊手 發表於 11/3/2010 08:16 PM

                               
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我諗我明啦..
仲有呢..我想問下關於debit note同credit note既問題..唔太分得清佢地既分別
a debit note is received and is entered as if it is a credit note.

double entry應該要點做黎修正呢個錯誤呢?? thx~

艾

而prudence concept係指在一件asset中出現二個價值時必定選擇較低那個
常用而又顯而易見的是stock記數時一向用cost，不會用selling price
而asset用prudence concpet就例如在cost和net realisable value (NRV)比較時，就是選取價值較低那個
彩虹狙擊手 發表於 12/3/2010 04:16 PM

                               
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你會唔會記錯左 purdence concept 同 LCM rule 既分別了？

purdence concept 話明係保守，係指有 loss 就一定要入帳
而 profit 就要係佢真係實現果刻先入數
從而避免盤數個 profit 有 fluctuate 既情況出現

而 LCM rule 就係有關 inventory valuation 果個吧

彩虹狙擊手

我諗我明啦..
仲有呢..我想問下關於debit note同credit note既問題..唔太分得清佢地既分別
a debit note is received and is entered as if it is a credit note.

double entry應該要點做黎修正呢個錯誤呢??  ...
小霞的fans 發表於 18/3/2010 16:51

                               
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double就entries吧...

這是Return那部份吧?
這樣的話收到debit note就是return inwards，錯在當成credit note
那麼修正就是先入
Dr　return inwards
　Cr　bank
改掉credit note就如下
Dr　return oytwards
　Cr　bank

這Ans我不肯定，但如果考試我看到這句我會這樣做

你會唔會記錯左 purdence concept 同 LCM rule 既分別了？

purdence concept 話明係保守，係指有 loss 就一定要入帳
而 profit 就要係佢真係實現果刻先入數
從而避免盤數個 profit 有 fluctuate 既情況出現 ...
颱風溫黛 發表於 18/3/2010 17:26

                               
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啊… 你說得對
那段我刪去好了

mk311111

Returns Outwards被錯當成Returns Inwards
消去Returns Inwards:
Dr　Bank
　Cr　Returns Inwards
補回Returns Inwards:
Dr　Bank
　Cr　Returns Outwards

小霞的fans

喔..我明哂啦唔該~~
不過係唔係一定要DR.或者CR. BANK
有冇其他選擇架??

mk311111

收到Debit note即是你從Creditor處獲得退款，當成Credit note即是錯誤記錄為你已退了錢給Debtor，
明顯公司收錢被當成付錢，修正時自然要加回這款項。
(注意我們應該把Bank Debit兩次，第一次是刪去那額外付款，第二次是記錄收回的退款。)