查看完整版本 : 如何入數 (兩者有關係的交易)

g674a5776a371 2024-4-22 16:51

公司做汽車買賣生意,如何入數
 
A車底價$213,000 
賣出價$258,000
 
 
買家買架A車
先付按金$20,000
買家付尾數$218,350
Trade-in  B車 $20,000  
 
 
比開支$12,860
Refund to Buyer $8,342
比返錢賣家$213,000
Profit $24,148
 
如何入數
____________________________
 
Trade-in的B車 賣出
底價$20,000 
賣出價$40,000
 
買家買架B車
先付按金$4,100
買家付尾數$36,900
 
比開支$3,960+1,000
比返錢賣家$20,000
Profit $16,040
 
如何入數

fb2d905c69ae04 2024-4-22 17:16

[quote]原帖由 [i]g674a5776a371[/i] 於 2024-4-22 16:51 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=566022664&ptid=31550054][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]

公司做汽車買賣生意,如何入數
 
A車底價$213,000 
賣出價$258,000
 
 
買家買架A車
先付按金$20,000
買家付尾數$218,350
Trade-in  B車 $20,000  
 
 
比開支$12,860
Refund to Buyer $8,342
比返錢賣家$213,000
Profit $24,148
 
如何入數
_____ ... [/quote]
你公司用咩會計準則?,SME-FRS, HKFRS for PE or HKFRS full GAAP?

g674a5776a371 2024-4-23 11:05

HKFRS full GAAP

化整為零 2024-4-23 12:57

[quote]原帖由 [i]g674a5776a371[/i] 於 2024-4-22 16:51 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=566022664&ptid=31550054][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]

公司做汽車買賣生意,如何入數
 
A車底價$213,000 
賣出價$258,000
 
 
買家買架A車
先付按金$20,000
買家付尾數$218,350
Trade-in  B車 $20,000  
 
 
比開支$12,860
Refund to Buyer $8,342
比返錢賣家$213,000
Profit $24,148
 
如何入數
_____ ... [/quote]
基本Debit Credit。
又冇Sales and leasing back,
Income recognize when the title pass to customer.

fb2d905c69ae04 2024-4-23 13:33

[quote]原帖由 [i]g674a5776a371[/i] 於 2024-4-22 16:51 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=566022664&ptid=31550054][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]

公司做汽車買賣生意,如何入數
 
A車底價$213,000 
賣出價$258,000
 
 
買家買架A車
先付按金$20,000
買家付尾數$218,350
Trade-in  B車 $20,000  
 
 
比開支$12,860
Refund to Buyer $8,342
比返錢賣家$213,000
Profit $24,148
 
如何入數
_____ ... [/quote]
According to HKFRS 15, there are two accounting issues in these transactions:

1. Trade in car is non-cash consideration and should be recognised as fair value;

2. Payment to customer should be a reduction of revenue instead of expense.

Also, I have noticed that the cash selling price does not match to the cash and trade in car received. This implies either the fair value of trade in price is incorrect or there is financing component due to long credit term, e.g. hire purchase interest.

g674a5776a371 2024-4-23 17:37

咁所有的Debit, Credit如何入?

fb2d905c69ae04 2024-4-23 18:32

[quote]原帖由 [i]g674a5776a371[/i] 於 2024-4-23 17:37 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=566043464&ptid=31550054][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]

咁所有的Debit, Credit如何入? [/quote]
公司賣A車:

Dr. Cash 20,000
      Cr. Deposit received (20,000)

Dr. Cash 218,350
Dr. Deposit received 20,000
Dr. Inventories - trade in B車 20,000
      Cr. Revenue (258,350)

Dr. Operating expenses 12,860
Dr. Revenue 8,342
Dr. Cost of goods sold 213,000
      Cr. Cash (234,202)


公司賣B車:

Dr. Cash 4,100
      Cr. Deposit received (4,100)

Dr. Cash 36,900
Dr. Deposit received 4,100
      Cr. Revenue (41,000)

Dr. Operating expenses 4,960
      Cr. Cash (4,960)
Dr. Cost of goods sold 20,000
      Cr. Inventories - trade in B車 (20,000)

fb2d905c69ae04 2024-4-23 18:34

[quote]原帖由 [i]g674a5776a371[/i] 於 2024-4-22 16:51 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=566022664&ptid=31550054][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]

公司做汽車買賣生意,如何入數
 
A車底價$213,000 
賣出價$258,000
 
 
買家買架A車
先付按金$20,000
買家付尾數$218,350
Trade-in  B車 $20,000  
 
 
比開支$12,860
Refund to Buyer $8,342
比返錢賣家$213,000
Profit $24,148
 
如何入數
_____ ... [/quote]
你上面賣B車的Cash outflow是錯的,架B車係trade in番嚟,唔使再畀2萬蚊畀賣家,double count咗。

g674a5776a371 2024-4-25 10:14

咁正確應如何?
上面的transaction是否正確入數方法

[[i] 本帖最後由 g674a5776a371 於 2024-4-25 11:10 編輯 [/i]]

fb2d905c69ae04 2024-4-25 11:53

[quote]原帖由 [i]g674a5776a371[/i] 於 2024-4-25 10:14 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=566078603&ptid=31550054][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]

咁正確應如何?
上面的transaction是否正確入數方法 [/quote]
上面的transaction已經是正確入數方法,假設trade in價20,000是fair value。

小心提醒你唔好畀多次錢令公司蝕錢啫,相信你只是手文之誤。

fb2d905c69ae04 2024-4-25 12:07

[quote]原帖由 [i]g674a5776a371[/i] 於 2024-4-25 10:14 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=566078603&ptid=31550054][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]

咁正確應如何?
上面的transaction是否正確入數方法 [/quote]
但係睇2單sales嘅gross profit %毛利率,trade in嘅B車高過A車,又是否合理?會否是fair value of B車實際上比trade in價格更高?

化整為零 2024-4-25 19:19

[quote]原帖由 [i]g674a5776a371[/i] 於 2024-4-25 10:14 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=566078603&ptid=31550054][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]

咁正確應如何?
上面的transaction是否正確入數方法 [/quote]
閣下轉行會更好,
切勿泥足深陷。

awongyuk 2024-4-27 09:36

賣啲二手車都要full gaap?

awongyuk 2024-4-27 09:38

據我所知大公司係賺個finance company嘅commission啦!咁多手續嘢跟嘅,agent自付盈虧搞啦

fb2d905c69ae04 2024-4-27 11:41

[quote]原帖由 [i]awongyuk[/i] 於 2024-4-27 09:36 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=566120802&ptid=31550054][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]

賣啲二手車都要full gaap? [/quote]
可能係MNC,國企,或準備上市呢?大昌行都有賣車啦!

fb2d905c69ae04 2024-4-27 11:42

[quote]原帖由 [i]awongyuk[/i] 於 2024-4-27 09:38 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=566120845&ptid=31550054][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]

據我所知大公司係賺個finance company嘅commission啦!咁多手續嘢跟嘅,agent自付盈虧搞啦 [/quote]
可能間二手車行自己搞埋hire purchase呢。如是,個accounting treatment會包埋financing income。
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查看完整版本: 如何入數 (兩者有關係的交易)