有關provisons 的問題

Question

請問：
1. 點解provision for unrealise profit 和 provision for doubtful debts會出現係Profit & Loss A/C, 但係provision for depreciation 又唔係Profit & Loss A/C 出現呢?

2. 如何計算provision of unrealise profit?

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如何計算Manufacturing A/C 裡面既provision of unrealise profit?

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Answer 1

1. provision of unrealised profit同埋provision  for bad debts係入今年多左/少左既金額, 並唔係入Trial Balance入面個數,  所以你係P/L入面係寫Increase/Decrease in provision for ..., 而多左/少左既數會加/減入Pro.for ...入面. P/L入面個depreciation只係今年既折舊, 而個數會加起Pro. for dep.入面.2. 你個緊manufacturing a/c入面個unrealised profit定係consolidated final account既unreaslied profit?