求有做賬的姐妹幫幫我吧。。。

babeyingying

我的公司是做工業養殖魚的。常常有一些花費是做工程（出水）設備，維修wiring system那些，拉wiring那些。。。
我知道維修就是進upkeep of xxx
但那些拉wiring 和 安裝發電的費用   大約40k  
我不懂要進什么 expenses？
請求大家幫幫忙~~

小女子感激不盡

言心言语

Cost -
拉wiring  - RENOVATION

安裝發電 是不是发电机？
如果是，也是进cost - Equipment

frankiebao

我的意见是分开来进，
WIRE 的进 E/INSTALLATION,
那个發電的就放进 UPKEEP .
希望可以帮到你`

SpiderLRT

其实你要放什么都可以，只要你看得懂就ok鸟

杏仁粉

如果修理应该是
Dr Operation Expenses  (PL)
   Cr Cash/ Account Payable (BS)  

如果是Installation/ Renovation  
Dr Assets - Renovation / Installation (BS)
  Cr Cash/ Account Payable (BS)

RachelKhor

杏仁粉 发表于 21-12-2012 03:53 PM
如果修理应该是
Dr Operation Expenses  (PL)
   Cr Cash/ Account Payable (BS)  

如果进Fixed Asset (Renovation 属 Fixed Asset), 就要 provide depreciation. 然后 Company Tax 方面也有 Capital Allowance.

杏仁粉

RachelKhor 发表于 3-1-2013 02:53 PM
如果进Fixed Asset (Renovation 属 Fixed Asset), 就要 provide depreciation. 然后 Company Tax 方面也有 ...

这个。。。要看行业。。。如果是Property之类。。。你的说法是对的。。

对于你的养鱼业，我不确定。。。如果不是放在FA，就是OE了。。其中一个罢了。。。

RachelKhor

杏仁粉 发表于 3-1-2013 03:02 PM
这个。。。要看行业。。。如果是Property之类。。。你的说法是对的。。

对于你的养鱼业，我不确定。。 ...

您误会了我的意思，我只是在提醒LZ 如果放进FA是要provide depreciation的。我没说一定要进FA哦！

杏仁粉

RachelKhor 发表于 3-1-2013 03:10 PM
您误会了我的意思，我只是在提醒LZ 如果放进FA是要provide depreciation的。我没说一定要进FA哦！

我也是要告诉LZ，Installation/Renovation可以是OE，也可以是FA，要看哪一种情况。

67. Where capital expenditure is incurred on preparing, cutting, tunnelling or levelling land in order to prepare a site for the installation of machinery or plant to be used for the purposes of a business, then, if that expenditure amounts to more than seventy-five per cent of the aggregate of that expenditure and the capital expenditure incurred on that machinery or plant, the machinery or plant shall as regards that aggregate expenditure be treated for the purposes of this Schedule as a building so long as that machinery or plant is used for the purposes of that business; and that aggregate expenditure shall be treated as the amount of the qualifying expenditure incurred on that building, which shall be treated as disposed of if that plant or machinery is disposed of.