還是放係其他statement ( 例如P & L A/C )
咁salaries payable & Income tax payable 又係唔係放係Balance sheet
- 匿名1 十年 前最佳解答
Yes, payables are belong to Balance Sheet. Becasue these are liability.
You said other statement, such as Porfit / Lost, only will show the expense (Salaries expense and Income tax expense). Which means that the payment had been paid.
If your case have salaries payable (the amount have not pay yet) is belong to balance sheet, Liability section.
If your case have salaries expense (the amount had been paid) is belong to Profit and Loss, Expense section.資料來源： I am Accouting Student and Accountant
- 1 十年 前
Payable 是負債, 應放在Balance sheet
例如 Salaries payable:
Cr Accounts Payable/Salaries Payable
Salaries 那部分則放於 P&L a/c