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回復 112# 小雪冰 Thank you~~ |
回復 ck0123 還人在? |
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回復 116# ck0123 take over唔等如personally responsible take over就係 (amount係book value 唔扣discounts 因為係還左liabilities既total amount) Dr Creditor Cr Capital personally responsible係 (同樣係book value 唔扣discounts) Dr Creditor Cr Realisation 睇番我以前寫既notes (唔係樂古度 我冇post上黎) 我就話personally responsible係唔經capital Cr Realisation就係當做公司既gain 因為唔使公司出$ 至於take over點解同personally responsible有分別 呢層我都亂亂地 唔敢答你因為我唔記得太清楚既細節了orz 唔好意思 我諗你都係記左d entries先會好d 同埋再問下老師/同學 我都唔肯定我既解譯係100%岩 不過只要係我仲記得 & 我d notes有寫既 我都會儘量答你lol |
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原來系咁!! 我以為eg1,3佢cr 個partner個capital既意思系 個partner introduce capital去幫公司還債， 原來系公司比番錢個partner:0 仲想問一樣野： Eg4個take over系咪同→partner personally responsible for paying off creditors←有分別？ 我見personally responsible既入法系： Realisation ac (cr side): crecitor $5000 Creditor ac(dr side) realisation$5000 既然大家都系個partner幫公司還，蝕左底，點解 Eg4吾會當筆數系收入咁，好似personally responsible 咁入落realisation cr side既？ Thankss |
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本帖最後由 小雪冰 於 9-4-2015 17:32 編輯 回復 114# ck0123 基本上 你既問題都係問緊同1樣野 就係唔同字眼既意思 (又或者分別) 所以我會直接答你2樣野 : 1. 呢d字眼既意思各自係咩 2. 佢地之間又有咩分別 先講清楚一個重點 如果條數係以公司名義比 就一定要入discounts 反之亦然
另外 字眼方面 On behalf of company = Promise to pay off = Out of own savings (入discount & Cr Capital)take over = pay / settle liabilities personally (唔入discount & Cr Capital) |
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唔該想問下有關partnership dissolution-settlement of liabilities 佢有幾隻情況，好多唔同字眼，如下 _______________________________________________________ Eg.1 - Creditors $5000, with $200 discount received. One of the partner, Jason, promises to pay off the liabilities. Creditor AC- (Dr. side): Capital- Jason $4800 Realization- Disc. Received $200 Realization AC- (Cr. Side): Creditor- disc. Received $200 ______________________________________________________________ Eg.2 - Creditors $5000, with $200 discount received. One of the partner, Jason, was responsible for paying off the creditors. Creditor AC- (Dr. side): Bank $4800 Realization- Disc. Received $200 Realization AC- (Cr. Side): Creditor- disc. Received $200 _________________________________________________________________ Eg.3 - Creditors $5000, with $200 discount received. The creditors were to be paid by Jason (partner) with a discount of $200. Jason settled all the creditors at $4800 out of his own savings. Creditor AC- (Dr. side): Capital-Jason $4800 Realization- Disc. Received $200 Realization AC- (Cr. Side): Creditor- disc. Received $200 _________________________________________________________________ Eg.4 - Creditors $5000, with $200 discount received. Jason (partner) took over the creditors at book value. A discount of $200 was allowed to him by the creditors on settlement. Creditor AC- (Dr. side): Capital-Jason $5000 Capital AC- (Cr side): Creditors $5000 ___________________________________________________________ 1. 我想問4個example之間D字眼上有咩分別？ 2. 係唔係Eg 1-3 都係個partner 代公司還住$先，之後公司會比番筆$個Partner? 如果唔係咁姐係應該點？ 3. Eg3 既take over liabilities姐係咩意思？比個partner去 take over 有咩意義？ 問過老師佢話可能個partner 有方法可以還少D $，就比佢去take over, 但我唔係太明 ;0 Thanksssssssssssssss |
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回復 110# lilywooily 如果題目話financial statements係draft黎既 就唔使加P/L 或 你所講既trading account 如果係已經finalized 就要加 因為d accounts已經close哂 所以要係前面加番P/L 代表直接係income statement度correct errors 另外 如果係balance sheet度出現既accounts (asset / liabilities / capital) 就唔使加 會係income statement出現既 姐係expenses / revenues 就要加 希望幫到你 雖然遲左咁耐先覆 真係唔好意思orz |
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