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大宅

積分: 3024


發表於 05-7-4 01:26 |顯示全部帖子

accounting問題

有無人可以教下我 …….

點解 "expense" 屬於 "asset"? 諗極都唔明……可否舉個例黎聽下? (e.g. expense in purchase machine>>>machine = asset,>>understand, but expense in wages to staff OR expense in paying rent = asset >>>why ??)

另revenue 在 accounting equation中 A=C+L 又怎歸類?

比較不正常而靈裡較感貧窮的人, 比起正常而靈裡不感貧窮的人, 成長的更多......


男爵府

積分: 8116

2019勳章 熱血勳章


發表於 05-7-4 06:57 |顯示全部帖子

Re: accounting問題

expense唔係liability咩??revenue係咪capital??我唔係好叻架咋…


大宅

積分: 3024


發表於 05-7-4 11:16 |顯示全部帖子

Re: accounting問題

Thanks siuwan for your response!

?-( ?-(

The question is like this:

"work out the debit and the credit for the following transaction:

<<ayment of wages for cash>>

MODEL ANS IS:

"<<Debit wages, credit cash>> wages is an expense and cash is an asset which is decreased by the amount of the transaction."

According to my understanding, in accounting equation, "A = L + C", if A increase >> Debit, if L or C increase >> credit .......how to explain this question acdg to the logic of this equation?

比較不正常而靈裡較感貧窮的人, 比起正常而靈裡不感貧窮的人, 成長的更多......


男爵府

積分: 5329


發表於 05-7-4 11:26 |顯示全部帖子

Re: accounting問題

hellomummy,

跟據我知道, expenses 係出現係 p & l 度既, 而p & l 既profit / loss 先至show係balance sheet 度架. 唔知有冇記錯呢

[size=medium]我既囝囝P 仔係2003 年7月16日出世架~~ :-D


民房

積分: 4


發表於 05-7-4 11:34 |顯示全部帖子

Re: accounting問題

You should know two things:
1. Asset = Liability + Capital
2. Unpaid expenses = Liability

Consider:
You have $100, loan $20 & your own capital $80,
then according A = L + C, $100 = $20 + $80

but you have an unpaid wage to an employee $10
then the above will be:

Balance Sheet: $100(A) = ($20+$10)(L) + ($80-$10)(C)
Profit and loss A/C: Expenses $10 (or net loss $10)

then when you pay the unpaid wage, then Balance Sheet: ($100-$10)(A)=($20+$10-$10)(L) + ($80-$10)(C)

Hope the above can solve your problem.

Eric



伯爵府

積分: 17548


發表於 05-7-4 11:42 |顯示全部帖子

Re: accounting問題

Assets = Liabilities and Capital

To increase
each item Debit(A)= Credit(L)/ Credit(C)

To decrease
each item Credit(A)= Debit(L)/ Debit(C)
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大宅

積分: 3310


發表於 05-7-4 11:48 |顯示全部帖子

Re: accounting問題

Ru3gakuen 寫道:
hellomummy,

跟據我知道, expenses 係出現係 p & l 度既, 而p & l 既profit / loss 先至show係balance sheet 度架. 唔知有冇記錯呢
我都係咁諗...
Asset not include expense ....Expenses is shown on P & L
Asset = Fix Asset & Current Asset


洋房

積分: 383


發表於 05-7-4 11:54 |顯示全部帖子

Re: accounting問題

expenses 會過profit and loss, 最終profit/ loss 會影響capital .
payment of wages =
decreased in asset = unchanged L + decresaed in capital

check pm


子爵府

積分: 10525


發表於 05-7-4 11:56 |顯示全部帖子

Re: accounting問題

Agree,
Asset not include expenses
when u paid expenses, the asset will decrease, then after cal. the Profit / Loss <-- also is yr asset
they are balance ga ma


別墅

積分: 857


發表於 05-7-4 12:14 |顯示全部帖子

Re: accounting問題

Hellomummy,

wages to staff OR expense in paying rent 因為係預先比錢呀,所以入B/S入面既CURRENT ASSET.

Hellomummy 寫道:
有無人可以教下我 …….

點解 "expense" 屬於 "asset"? 諗極都唔明……可否舉個例黎聽下? (e.g. expense in purchase machine>>>machine = asset,>>understand, but expense in wages to staff OR expense in paying rent = asset >>>why ??)

另revenue 在 accounting equation中 A=C+L 又怎歸類?


大宅

積分: 3024


發表於 05-7-4 12:22 |顯示全部帖子

Re: accounting問題

Dear All:

Many thanks for your help!

WA ~~SEE! There can be so many directions of view, i need to digest digest.....

比較不正常而靈裡較感貧窮的人, 比起正常而靈裡不感貧窮的人, 成長的更多......


洋房

積分: 383


發表於 05-7-4 13:51 |顯示全部帖子

Re: accounting問題

Hellomummy
其實講緊同一樣野JAR...
最SIMPLE 一個PAYMENT.
payment of wages =
decreased in asset = unchanged L + decresaed in capital

如果你係PREPAID 既. 呢個EXPENSES其實未出現,咁就唔會係P&L 到
pre-payment =
decreased in asset (cash) 同時 increased in asset (Prepayment) = L + C (unchanged)

如果係unpaid. 差左人錢, 咁都會計 P& L
unchagned asset (因為未比) = increased in L (unpay)+ decreased in Capital (expenses)

你o弟情況law, 我無記錯就係咁


大宅

積分: 3024


發表於 05-7-4 15:40 |顯示全部帖子

Re: accounting問題

勤勤媽 寫道:
Hellomummy
其實講緊同一樣野JAR...
最SIMPLE 一個PAYMENT.
payment of wages =
decreased in asset = unchanged L + decresaed in capital

如果你係PREPAID 既. 呢個EXPENSES其實未出現,咁就唔會係P&L 到
pre-payment =
decreased in asset (cash) 同時 increased in asset (Prepayment) = L + C (unchanged)

如果係unpaid. 差左人錢, 咁都會計 P& L
unchagned asset (因為未比) = increased in L (unpay)+ decreased in Capital (expenses)

你o弟情況law, 我無記錯就係咁


thanks again 勤勤媽! very clear and understood!

Another question:

"explain with reasons, which of the following would be classifed as revenue items, which would be classified as capital items, in a factory maufacturing cars:

(My answers in bracket........)

a. purchase of an extra machine for assemling car bodies (capital, cos machine = asset ~~ capital)

b. wages of production staff (capital, cos wages = expense ~~ capital)

c. purchase of car engines and exhausts (capital, cos car engines = asset ~~ capital)

d. cost of consumables (eg paper, floppy disc)used by microcomputers. (capital, cos consumable = expense ~~ capital)

e. puchase of six car to be used by members of the sales team. (capital, cos car = asset ~~ capital)

Am I right? I don't have model ans, I'm not sure my answer is right or not, pls help! (I'm afraid it's not possible that all of the 5 senarios are "capital", :-( :-( )

Please help!
比較不正常而靈裡較感貧窮的人, 比起正常而靈裡不感貧窮的人, 成長的更多......


洋房

積分: 383


發表於 05-7-4 20:48 |顯示全部帖子

Re: accounting問題

Hellomummy
好詳細, 但可惜唔岩, 你對capital items同revenue items既定義好似唔多清晰, 同 A=L+C "路"埋左一齊 呢個capital item 同equation 既capital 唔係一樣意思

你再o弟下書搵番個定義再試過


大宅

積分: 3024


發表於 05-7-5 13:03 |顯示全部帖子

Re: accounting問題

:-( :-( :-( :-( :-( :-(
比較不正常而靈裡較感貧窮的人, 比起正常而靈裡不感貧窮的人, 成長的更多......

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