做account，finance和audit一起来讨论

parttimedreamer

http://cforum1.cari.com.my/viewthread.php?tid=227186&page=52

请看1284楼，解释到蛮清楚了

没会计低，建议从LCCI开始吧！最基本

ch2hung

原帖由 ch2hung 于 29-12-2008 10:51 PM 发表


1. 据我所知，deferred tax 分成两种， 是temporary 和permanant。这两个有什么不一样呢？可否指点迷津？

2. 如果公司在海外有生意(sales and purchases)，那么我们take in sales or purchases 时应该用fixed ...

没人懂吗？ 大大帮帮忙。。。

parttimedreamer

我就尝试回答一下吧！

1. 据我所知，deferred tax 分成两种， 是temporary 和permanant。这两个有什么不一样呢？可否指点迷津？

temporary difference就是所谓的timing difference。 例如YE'07 的depreciation是RM15k 而 capital allowance却只有RM10,000 ， 那么difference of RM5k就是temporary difference了。 因为那RM5k的difference是可以在以后的financial year claim as capital allowance的， 只是时差而已。 至于permenant difference 就是financial statement claim as expenses, 但是在tax computation 却是non-deductible expenses 而需要add back的， 那就是permenant difference了, 就算再等多就也没得claim.

2. 如果公司在海外有生意(sales and purchases)，那么我们take in sales or purchases 时应该用fixed rate 还是 spot rate?  如果用fixed rate(USD)  x 3.7 的话， at the end of the financial year 就需要做unrealised gain or loss in foreign exchange (其实spot rate 也要)。但是 according to standard, revenue or cost taken into income statement 是要spot rate, balance sheet 是用 balance sheet date 的 rate。。。。真正是用哪一个rate呢?
( 个人觉得 balance sheet 用 b/s date 的rate, income statement 用spot rate, 但是全部senior 说是用fixed rate，然后做unrealised gain / loss in foreign exchange)

std 说的东西当然是对的咯！
financial statement FOR THE YEAR ENDED 当然是用spot rate 咯
balance sheet AS AT THE 。。 当然是用B/SHEET DATE 的RATE 咯


3. 如果我们provision for doubtful debt in YE07，entry would be
    Dr  allowance for doubtful debt (I/S)
           Cr Trade receivables (B/S)

YA07 的tax 是allowable expenses（不需要letter of demand). YE08时，如果没有letter of demand 是不是要add back? 还有我的double entry 正确吗? 还是
    Dr  allowance for doubtful debt (I/S)
           Cr Provision for doubtful debt
如果是这个entry，YE08时是不是要contra with trade receivables?

这个靠到我了， 还是请那个高手指点吧！

[ 本帖最后由 parttimedreamer 于 1-1-2009 01:23 PM 编辑 ]

火柴_天堂

原帖由 ch2hung 于 29-12-2008 10:51 PM 发表


1. 据我所知，deferred tax 分成两种， 是temporary 和permanant。这两个有什么不一样呢？可否指点迷津？

2. 如果公司在海外有生意(sales and purchases)，那么我们take in sales or purchases 时应该用fixed rate 还是 spot rate?  如果用fixed rate(USD)  x 3.7 的话， at the end of the financial year 就需要做unrealised gain or loss in foreign exchange (其实spot rate 也要)。但是 according to standard, revenue or cost taken into income statement 是要spot rate, balance sheet 是用 balance sheet date 的 rate。。。。真正是用哪一个rate呢?
( 个人觉得 balance sheet 用 b/s date 的rate, income statement 用spot rate, 但是全部senior 说是用fixed rate，然后做unrealised gain / loss in foreign exchange)

3. 如果我们provision for doubtful debt in YE07，entry would be
    Dr  allowance for doubtful debt (I/S)
           Cr Trade receivables (B/S)

YA07 的tax 是allowable expenses（不需要letter of demand). YE08时，如果没有letter of demand 是不是要add back? 还有我的double entry 正确吗? 还是
    Dr  allowance for doubtful debt (I/S)
           Cr Provision for doubtful debt
如果是这个entry，YE08时是不是要contra with trade receivables?

I have to reply in English as it is easier to explain.

1. deferred tax arises from timing difference. one is permanent timing difference and one is temporary timing difference. there is timing difference because the tax basis and accounting basis of profit is different. tax profit is on cash basis whereas accounting profit is on accrual basis. For example, revenue earned is recognised in accounting profit, however, if cash is not received, the revenue is not recognised in tax profit. This is called temporary timing difference as when the cash is received in the next period, it will be recognised in tax profit. Hence the temporary timing difference reverses.

Permanent timing difference is one that does not reverse in the future. An example will be goodwill recognised in accounting but disallowed under tax law.

2. P&L items are always recognised at transation rate, i.e. spot rate. BS items are always converted at rate prevailing at BS date. This is stated in the accounting standards and it is the correct treatment. I don't know what your senior meant by fixed rate, it could be interpreted as the rate fixed at the date of transation for P&L items and the rate fixed on the BS date, and hence your senior is still correct. Please clarify with your senior when in doubt.

3. I don't think your first entries are correct.

The correct entries are:
Dr  allowance for doubtful debt (I/S)
           Cr Provision for doubtful debt

Please study the tax law properly, if i'm not wrong, specific provisions are allowed as tax deduction whereas general provisions are disallowed.

You have to look at YE07 and YE08 separately and do not confuse the two of them.

And there is no requirement that you have to contra with trade receivables when you come to YE08. The only time you Dr provision and Cr receivables is when you write of the debt/receivables as they are considered not recoverable.

ch2hung

哦。。。我大概了解了。。。谢谢parttimedreamer和火柴_天堂。。。
,但一样不是很明白。。。if cash is not received, the revenue is not recognised in tax profit.  还有这样的事情？Can 大大 explain in detail？ 小弟感激不尽。。。

2398936

我不懂可不可以在这里问你们。。。

我们的外劳员工借给别家工厂用，不开D/N，开销售单。内容还写公司里的其中一个货物。
我们的货物是MONITOR。

这个要进账的时候怎么做？
照进货物销售，这样STOCK怎么进和出呢？
难道对方的账里的FIXED ASSET不用进？

parttimedreamer

原帖由 火柴_天堂 于 1-1-2009 01:57 PM 发表


I have to reply in English as it is easier to explain.

1. deferred tax arises from timing difference. one is permanent timing difference and one is temporary timing difference. there is timing  ...

deferred tax arises from timing difference. one is permanent timingdifference and one is temporary timing difference. there is timingdifference because the tax basis and accounting basis of profit isdifferent. tax profit is on cash basis whereas accounting profit is onaccrual basis. For example, revenue earned is recognised in accountingprofit, however, if cash is not received, the revenue is not recognisedin tax profit. This is called temporary timing difference as when thecash is received in the next period, it will be recognised in taxprofit. Hence the temporary timing difference reverses.

你这么回答我可就好奇了！那么在做tax computation 时，trade debtor的outstanding amount不是得全部得excluded？？？ 我可不曾这样算过哦！

火柴_天堂

原帖由 parttimedreamer 于 4-1-2009 01:12 AM 发表


你这么回答我可就好奇了！那么在做tax computation 时，trade debtor的outstanding amount不是得全部得excluded？？？ 我可不曾这样算过哦！

that is because tax law provides that trading profit be computed on accrual basis, as per audited account.
if it is other source of revenue, it will be taxed on a cash bases

yadayada

这里应该有很多auditors吧..以各位的经验我想得到一些些advices...
我即将accounting degree毕业了 exempted 剩 5 papers
可是却两头不到岸的感觉..不懂应该full time读 acca 还是partime工作as auditor和读acca
各位大大能给我意见吗???
谢谢!

dcsfd

想问一下，有audit或做过当铺的账目的，通常你们会将别人拿来当的物品放在账目内的那里呢？
是当作purchases或者是stock,还是有其他的方法呢？

parttimedreamer

若经济允许的话，建议你full time ACCA

inez

各位大大好。。
我妹妹去年毕业的。。。
她是念finance的。。但是毕业出来遇到经济风暴。。。
一直都找不到工作。。。
上网send 出很多resume...都没有回应。。。
walk in 的也试过了。。。
我身为姐姐的又不懂这方面的东西。。。
但是看着她一直找不到工作也为她担心。。
你们有什么建议吗？
或是有什么介绍呢？
谢谢噢。。。

fantastic

各位我想问。。
如果audit firm出来的，以后要找accountant的工会容易吗？
那些要求会做full set的。。
因为auditor只是查账多。。

dodoyuko

请问各位，last year 的 P&L Retained Profic C/F 我放WRONG 数目， 以经PASS给 AUDITOR 乐。

现在改数目，可是 P&L, Balance Sheet, Trial Bal 不能 balance  乐。



各位， 帮帮忙。

example :


Profic & Loss   

Nett Profic                 5200.00
Retained Earning         (16356.95) 改成 26356.95


Balance Sheet

Capital                        100,000.00
Inversement            (10,200.00)
Retained Earning         (16356.95) 改成 26356.95



Trial Balance
1050/000  Retained Earning       Debit 16356.95 改成 26356.95


trial bal 的 debit & credit bal ref... 10,000.00

Thank you.

OL2008

经验很重要下，LCCI出来在公司里面做account ,做几年下去，应该很不错，要看老板出手大不大方咯！
Anyway....有文凭总好过没有文凭的。

你的妈

Sure, auditor 是查full set account 的。而且accouting standard也是从audit 学会的。

kit0910

请问sole proprietorship 和 sdn bhd 的账做法有何不同？有何网站可参考？

yein0014

原帖由 kit0910 于 10-3-2009 02:18 PM 发表
请问sole proprietorship 和 sdn bhd 的账做法有何不同？有何网站可参考？

没有什么不同。。。除了sole proprietorship 有一个 drawing/ current accounts.

kit0910

有何网站可供参考？

人之初—性本善

留個足跡，方便我日後請教各位專人！！