年尾给顾客Proforma Invoice

星星宝贝B

如果今年开了P.I给顾客收30%的payment可是要到2017才可以invoice顾客，那我收到顾客的钱要怎样account呢？

wawa@0226

Dr bank
Cr customer

星星宝贝B

wawa@0226 发表于 16-12-2016 03:34 PM
Dr bank
Cr customer

如果是这样的话我收到的这笔钱不会出现在P&L对吗？
可是如果我今年还没invoice顾客可是我们purchase了很多货是给这单工的话我今年的P&L就会是no profit ?

wawa@0226

星星宝贝B 发表于 16-12-2016 04:03 PM
如果是这样的话我收到的这笔钱不会出现在P&L对吗？
可是如果我今年还没invoice顾客可是我们purchase了很多货是给这单工的话我今年的P&L就会是no profit ?

Under balance sheet this customer will show negative balance =给多钱了
正确来说profit减少而已

星星宝贝B

wawa@0226 发表于 19-12-2016 01:08 PM
Under balance sheet this customer will show negative balance =给多钱了
正确来说profit减少而已

那我需要开debit note当作今年的sales吗？

wawa@0226

不用
Auditor 会问你
你就解释advance payment 就好了

星星宝贝B

wawa@0226 发表于 22-12-2016 10:41 AM
不用
Auditor 会问你
你就解释advance payment 就好了

没有auditor哦，因为公司是enterprise 而已

ihateaccountax

wawa@0226 发表于 19-12-2016 01:08 PM
Under balance sheet this customer will show negative balance =给多钱了
正确来说profit减少而已

但是現在新的 tax law 讲到 advance payment received (Balance sheet account) 要中tax先.

The new Section 24(1A) of the ITA provides that effective from YA 2016, when a person receives advance payment for any service to be rendered or the use or enjoyment of any property to be dealt with in the course of carrying out its business, the amount that is received shall be treated as gross income of that person in the basis period the amount is received notwithstanding that the service or use of the property has yet to be rendered or dealt with. Such advance receipts have to be imputed in the estimate of tax payable by the company, if any.

Where the deferred income/advance receipts that have been brought to tax is refunded in a future basis period for a YA, the said amount shall be deducted from the relevant gross income of the relevant person in the year of refund.

星星宝贝B

ihateaccountax 发表于 27-12-2016 11:27 AM
但是現在新的 tax law 讲到 advance payment received (Balance sheet account) 要中tax先.

The new Section 24(1A) of the ITA provides that effective from YA 2016, when a person receives advance paymen ...

那么我应该怎么做呢？

wawa@0226

中tax先
然后开了invoice 下年才补回给你

SXY

If goods already delivered, can recognised profit first as accrued revenue, eventhough you have not issued actual invoice.