根據hkas, 係咪唔可以用trading and p& l account ,而用income statement?

Question

gum 係咪唔可以寫fixed assest 而寫 non current assest
debtors trade receivable ?

我考2007 al pa... thx

Answer 1

其實HONG KONG ACCOUNTING STANDARD是用INCOME STATEMENT
但是，中五會計會用P/L ACCOUNT
但是你話AL
我唔知
不過我讀HKIAAT
如果考 FINANCIAL Account就用p/l都得
但是考advanced account，就一定用income statement
是advanced account先是讀standard

fixed assest 要寫 non current assest
debtors要寫 trade receivable ?


2007-02-15 21:31:47 補充：
雖然可能扣分不過，現在所有公司的account都是用income statement唔會用trading and p& l account究關trading and p& l account一般會有個sales個數cost of good sold(包opening inventory / purchase / closing)所有expenses 的細項

2007-02-15 21:31:54 補充：
另外，income statement只有有sales revenue cost of salesadministrative expensedistribution costs唔會有細項，都是大數因此，出去d數都是用income statement唔會用profit and loss公司內部就用trading and p& l account因為細數可能會錯(自己see 返)

2007-02-15 21:37:26 補充：
你話根據hkas2007 al pa 可能唔同因為hkas都是hkicpa/hkiaat先是跟如果hkicpa/hkiaat用p/l就一定唔得ge lapa可能得ge

Answer 2

yo..我都喺 英国读紧你个专业..
哈哈..经常5識就上來hk yahoo度查..
haha..