Account------Realization!

我想問下關於f.5 account----realization 既問題~

1.)點解bad debts 唔使入 realization?

2.)點解discount allows 唔使入realization??

3.)點解creditors 唔使入realization???

3 個解答

評分
  • 1 十年前
    最愛解答

    Realisation a/c係用黎計當你變現既時候有無profit或者loss~~~由於做dissolution既時候我地係唔會再開P&L, 所以realisation a/c既用途其實係同P&L一樣!!!

    1)其實bad debt係唔經唔覺既時候已經計左,因為我地最後個step係計profit/loss on realisation, 做呢個step之前一定入哂有關debtors既bal.fig.或者收$(包括partners承擔左個d), 所以佢地既差額就係bad debts, 因此, profit/loss on realistion已經包括左bad debt, 如果你再入一次bad debts, 就會duplicated!!!!

    試諗下,你做P&L既時候,你會唔會入debtor既bal.fig.,又或者會唔會入收左debtor幾多

    $??你只係會入個bad debts係幾多!!!明唔明??

    2) 跟bad debts同一道理

    不過要記住入debtors既時候係要用扣左pro.for doubtful debts個個net debtors

    3)做dissolution既時候,creditors既正確入法係:

    DR Creditors' Accounts

    CR Bank Account

    CR Realisation account(discounts received)

    因為我地做dissolution既時候係只會放asset入去,所以屬於liabilities既creditors係唔會放入去dissolution到架!!!! 而所有liabilities亦應該比partners更早收到$,e.g.accruals!!

    至於點解要入discount received,正正因為最先所講, realisation a/c係同P&L一樣,所以屬於other income既D.R.就要入返落realisation度!!!

    資料來源: 自己
  • 4 年前

    Realisation Account

  • 1 十年前

    realization係入assets既變賣

    dr係 assets to be realised

    cr係 assets sold

    bad debts, discount allowed 同 creditors都唔係我地既assets

    相反, discount received同debtors就要入喇~

    資料來源: myself
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