会计和财务管理[Accounting & Financial Management]

ks_w

Revenue from sale of goods is measured at the fair value of the consideration receivable and is recognised in the income statement when the significant risks and rewards of ownership have been transferred to the buyer.

回复  ks_w
   
so for sales previous month but stock arrived and send to cust this month
如 ...
wilson86 发表于 2-11-2010 10:41 AM

wilson86

回复 281# ks_w


   
so for这样的case
通常account应该怎样做？
就等stocks come才开单？
没有别的方法？

ks_w

等你把货送给对方再开ｓａｌｅｓ　ｉｎｖｏｉｃｅ。请问是做什么行业的？是ｂｙ　ｐｒｏｊｅｃｔ的吗？

回复  ks_w
   
so for这样的case
通常account应该怎样做？
就等stocks come才开单？
没有别的方 ...
wilson86 发表于 2-11-2010 11:11 AM

wilson86

回复 283# ks_w


   
应该不算project啦
是卖kitchen equipment + installation
so我是不是要做adjustment，把全部inv换月份？
然后假如我收到钱了，but inv没开，是不是把钱进deposit fr cust
然后开了inv在把deposit knockoff with inv?

vrz

回复 284# wilson86

so for sales previous month but stock arrived and send to cust this month

以上的意思是否supplier还没送货给你们，而你们也还没有送货给客户，你们就bill客户了？为什么要那么快 ？是否为了收deposit ?

然后假如我收到钱了，but inv没开，是不是把钱进deposit fr cust

而且客户还没收到货，有inv给他，他就付钱给你们？是full amount or deposit only ?

ks_w

我不敢让你把所有的invoice date换掉的． 你自己决定．忘了你的是sdn bhd or enterprise? 如果是sdn bhd，就问ａｕｄｉｔｏｒ咯。

假如收到钱了，but inv没开，把钱进deposit fr cust。然后开了inv在把deposit knockoff with inv

回复  ks_w
so我是不是要做adjustment，把全部inv换月份？
然后假如我收到钱了，but inv没开，是不是把钱进deposit fr cust
然后开了inv在把deposit knockoff with inv?
wilson86 发表于 2-11-2010 02:42 PM

wilson86

回复 285# vrz


   
基本上不是我开inv的，是sales dept开的，他们开了inv，然后才定货（其实不是有些公司也是这样的吗?)
其实我在这间公司还新
所以还在blur blur当中，看到了很多很奇怪的case
不是很confirm
所以问了很多问题
这么快开inv也可能是因为要收deposit（我觉得啦），cust也是给full amount的,但是也有给partial的
在这样的case是不是要开proforma inv呢？

wilson86

回复 286# ks_w


   
其实我的system没有closing的
so要换其实是没问题的
是s/b，刚开不旧，july start
而我还fresh，所以不是很懂

wilson86

想补充以下吃前问的for exchange gain/loss
现在有一个case
inv amount 5000
cust paid 5050
bank charges 5

so for journal是不是like tis
dr bank 5045
dr bank charges 5
           cr trade receivable 5000
           cr exchange gain 45
           cr bank 5

是不是这样?but journal可以bank dr cr side都一起？还是我错了？
这样其实是对或错?

vrz

回复 287# wilson86


对，开proforma invoice，然后送货开D/O给顾客签收，之后才开invoice。所以invoice 是跟D/O 一样或之后的日期。

proforma invoice 可以向客户收deposit先。

wilson86

回复 290# vrz


   
已经向manager讲了
需要时间想
因为牵连两个branch
假如我开全部proforma inv, do & inv我无所谓
这几个月已经这样了，所以需要时间想出一个好的方法

wilson86

btw...还有关于fixed assets
其实renovation可以put under assets?
因为tax的关系？
真的吗?可以解释吗？

ks_w

这是一个好方法。但是工作量就会相对的提高。祝你好运

回复  wilson86

对，开proforma invoice，然后送货开D/O给顾客签收，之后才开invoice。所以invoice  ...
vrz 发表于 2-11-2010 05:08 PM

ks_w

DR Bank 5,050
     CR Trade receivable 5,000
     CR Exchange gain 50

DR Bank charges 5
     CR Bank 5

想补充以下吃前问的for exchange gain/loss
现在有一个case
inv amount 5000
cust paid 5050
bank charges 5

so for journal是不是like tis
dr bank 5045
dr bank charges 5
           cr trade receivable 5000
           cr exchange gain 45
           cr bank 5

是不是这样?but journal可以bank dr cr side都一起？还是我错了？
这样其实是对或错?
wilson86 发表于 2-11-2010 04:54 PM

ks_w

renovation 是不是property, plant and equipment不关tax的事。要capitalise as property, plant and equipment是看他属不属于asset的nature，可以为公司generate income and last for at least 1 year. 要不要capitalise, 也还需要看你公司的policy，超过多少才需要capitalise as property, plant and equipment

According to MASB 15:

An item of property, plant and equipment should be recognised as an asset when:

• it is probable that future economic benefits associated with the asset will flow to the enterprise; and

• the cost of the asset to the enterprise can be measured reliably.

btw...还有关于fixed assets
其实renovation可以put under assets?
因为tax的关系？
真的吗?可以解释吗？ ...
wilson86 发表于 2-11-2010 05:28 PM

wilson86

这是一个好方法。但是工作量就会相对的提高。祝你好运
ks_w 发表于 2-11-2010 10:35 PM

没办法咯
只有这样

DR Bank 5,050
     CR Trade receivable 5,000
     CR Exchange gain 50

DR Bank charges 5
     C ...
ks_w 发表于 2-11-2010 10:38 PM

这样是不是做两个journal? or你的意识是一份两个transaction?

renovation 是不是property, plant and equipment不关tax的事。要capitalise as property, plant and equip ...
ks_w 发表于 2-11-2010 10:45 PM

okok...这个在研究

ks_w

是可以分成2个transactions的

回复 296# wilson86

wilson86

回复 297# ks_w


   
ok，明白了，也做了

然后还有问题问，关于accrual的
from wiki...

Accrual (accumulation) of something is, in finance, the adding together of interest or different investments over a period of time. It holds specific meanings in accounting, where it can refer to accounts on a balance sheet that represent liabilities and non-cash-based assets used in accrual-based accounting. These types of accounts include, among others, accounts payable, accounts receivable, goodwill, deferred tax liability and future interest expense.[1]

For example, a company delivers a product to a customer who will pay for it 30 days later in the next fiscal year, which starts a week after the delivery. The company recognizes the proceeds as a revenue in its current income statement still for the fiscal year of the delivery, even though it will get paid in cash during the following accounting period.[2] The proceeds are also a deferred income (asset) on the balance sheet for the delivery fiscal year, but not for the next fiscal year when cash is received.

Similarly, a salesperson, who sold the product, earned a commission at the moment of sale (or delivery). The company will recognize the commission as an expense in its current income statement, even though s-/he will actually get paid at the end of the following week in the next accounting period. The commission is also a deferred expense (liability) on the balance sheet for the delivery period, but not for the next period the commission (cash) is paid out to her/him.

我的example case:
entire sales revenue is RM 100k
so customer put in deposit RM 50 k first
and this project may be take about 1 -2 months to complete
so this RM 50k put in accrual for that particular month

如何做entry for these transactions?

ks_w

It looks to me like ur company is doing a project. The sales recognition should based on percentage of completion method. Talk to u later, I m now attending seminar


回复 298# wilson86

wilson86

回复 299# ks_w


   
这个只不过是一个example by my operations manager
她不是account base，我又半桶水
所以请教你们这些高手比较好
这个company account也不是我in charge，所以大致上与我无关，but学学也好
只不过怕你们嫌我麻烦

okok，你忙你的先
谢谢