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楼主 |
发表于 7-7-2011 12:38 PM
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1. 是Sdn Bhd- Turnover 大概 1.5M per year -FRS 或MASB 好呢?
MASB
2。如是term loan - 是 Non current liabilities 吧?interest 该 放哪?用interest in suspense 吗?
应该要计算出current and non-current portion的。如果不会计算,先放在current liability,audit 会帮你reclassify。
term loan没有所谓的interest in suspense。只有hire purchase有的。
3。 Investment property就需要disclose current market value,或者用fair value进investment property :
disclose 是auditor 的 part 吧? investment property 也可以用 FA -DEP 是吗?如fair value 那每年要知道 market value then revaluation 吗?
你的情况用PPE的。
4。那 塊地打算build factory -是老板的另一家公司-but 是 register as enterprise ..
哦
回复 439# sammy11 |
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楼主 |
发表于 7-7-2011 12:38 PM
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只要还没在大马register过的,都算新车。
recond车算是新车吗?
lemongirl 发表于 7-7-2011 11:03 AM |
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楼主 |
发表于 7-7-2011 12:39 PM
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当你在水灾的时候,那些损失也进了费用的呀。
可怜咯,水灾损失大了,这个还要被抽。。
lemongirl 发表于 7-7-2011 11:05 AM |
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发表于 7-7-2011 09:49 PM
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回复 442# ks_w
那property interest 要放哪?I mean 当term loan approved 时 interest 也算出了?double entry 要如何?
谢谢 |
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楼主 |
发表于 7-7-2011 10:15 PM
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那property interest 要放哪?I mean 当term loan approved 时 interest 也算出了?double entry 要如何?
当loan release给卖方/developer:
DR PPE
CR Term loan
每个月还instalment:
DR Term loan
CR Bank
到了年底,收到loan statement:
DR Term loan interest expense
CR Term loan
回复 445# sammy11 |
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发表于 8-7-2011 09:56 AM
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回复 446# ks_w
DR: term loan Interest Exp -是开new account code ?under current liability or Non current liability ? |
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楼主 |
发表于 8-7-2011 12:28 PM
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sammy应该是女的吧。
interest expense 是income statement item,不是balance sheet item的。
回复 ks_w
DR: term loan Interest Exp -是开new account code ?under current liability or Non curr ...
sammy11 发表于 8-7-2011 09:56 AM |
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发表于 8-7-2011 02:47 PM
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公司税务问题
假如公司计划买商店来安排日后的发展,
这些买店的费用和成本(偿还贷款)可以用公司目前的资金来还吗?
这么做算不算是重复投资?
谢谢 |
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发表于 8-7-2011 02:50 PM
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公司税务问题
假如公司计划买商店来安排日后的发展,
这些买店的费用和成本(偿还贷款)可以用公司目前的资金来还吗?
这么做算不算是重复投资?
税务上会不会占优势?
谢谢 |
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发表于 9-7-2011 07:33 PM
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有这个贴太好了,帮了我不少。 我有问题急需KS 你帮忙,也先谢谢你。
关于CARRY BACK BUSINESS LOSS的, 我今早已发了贴向人请教,但还没有人回复。心在急着。我的问题是如下:
PARTNERSHIP BUSINESS 1: PROFIT RM5000
PARTNERSHIP BUSINESS 2: LOSS 20,000 (TOTAL LOSS RM60,000, EQUAL SHARING RATIO WITH 3 PARTNER,但去年有赚很多)
EMPLOYMENT INCOME & OTHER INCOME 100,000
那我有资格CLAIM CARRY BACK LOSS 吗?如可以的话,我没有写在 J1 a, 现在还可 写APPEAL LETTER to claim 吗? |
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发表于 10-7-2011 12:03 PM
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1) 请问一间公司只要有欠任何一个人钱超过一年就会中Unclaimed Moneys Act 1965?
2) 请问是不是Unclaimed Moneys Act 1965只是用在Sdn. Bhd.? Sole proprietor/partnership/others会中吗?
3)如果我提供Jabatan Akautan Malaysia有Sdn. Bhd. 欠人超过1年/2年的资料,请问我能够得到政府的奖励吗? |
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楼主 |
发表于 10-7-2011 01:37 PM
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公司税务问题
假如公司计划买商店来安排日后的发展,
这些买店的费用和成本(偿还贷款)可以用公司目前的资金来还吗?
这么做算不算是重复投资?
用公司的钱来支付肯定是没问题的。但是,是不是allowable expenses又是另外一回事了。
回复 449# hc.goh |
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楼主 |
发表于 10-7-2011 08:15 PM
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关于CARRY BACK BUSINESS LOSS的, 我今早已发了贴向人请教,但还没有人回复。心在急着。我的问题是如下:
PARTNERSHIP BUSINESS 1: PROFIT RM5000
PARTNERSHIP BUSINESS 2: LOSS 20,000 (TOTAL LOSS RM60,000, EQUAL SHARING RATIO WITH 3 PARTNER,但去年有赚很多)
EMPLOYMENT INCOME & OTHER INCOME 100,000
那我有资格CLAIM CARRY BACK LOSS 吗?
先说明,这carry back of losses只是applicable for losses incurred in YA 2009 and YA 2010。The total losses that can be carried back is limited to a maximum of RM100,000 per YA.
There are certain categories of taxpayers who are not entitled to benefit from the loss carry back, including companies enjoying pioneer status or the investment tax allowance under the Promotion of Investments Act 1986, companies claiming reinvestment allowance
under Schedule 7A of the ITA, etc. It should also be noted that Section 44(1) has been amended to refer to the Section 44B loss carry back provision in determining the manner in which losses may be utilised.
如果你不受到以上的限制,就可以carry back的。
但是呢,为什么你的business loss不在今年claim呢?可以填在C19的,这样你今年的taxable income就可以减少了呀。
回复 451# yhueyying |
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楼主 |
发表于 10-7-2011 09:31 PM
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你失踪好久了。
1) 请问一间公司只要有欠任何一个人钱超过一年就会中Unclaimed Moneys Act 1965?
不是一年。
trade nature是not less than 2 years
non trade nature是not less than 7 years
2) 请问是不是Unclaimed Moneys Act 1965只是用在Sdn. Bhd.? Sole proprietor/partnership/others会中吗?
Entities Who Must Comply With The Provisions Of The Act
(i) Companies incorporated under the provisions of The Companies Act 1965 (including foreign companies as specified under Division 2 of Part XI of that same Act);
(ii) Boards established to manage funds relating to the retirement benefits;
(iii) All registered societies and co-operative societies;
(iv) Corporations, public authorities and trade unions;
(v) Firms (i.e. persons associated together to carry out business).
3)如果我提供Jabatan Akautan Malaysia有Sdn. Bhd. 欠人超过1年/2年的资料,请问我能够得到政府的奖励吗?
我不知道。你自己打电话去问。如果有,也不是你赚的。小心一点。
回复 452# 股神在世 |
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发表于 10-7-2011 11:04 PM
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不好意思,不明白 什么是PIONEER STATUS & INVESTMENT TAX ALLOWANCE。
我有CLAIM 今年的LOSSES, 那我就不能CLAIM CARRY BACK LOSSES?
FOR EXAMPLE:
PARTNERSHIP 1: STATUTORY INCOME RM5,000
PARTNERSHIP 2: STATUTORY INCOME (LOSS 20,000) 0 EMPLOYMENT INCOME & OTHERS INCOME: RM100,000
AGGREGATE INCOME RM105,000
LESS CURRENT YEAR BUSINESS LOSS (RM20,000)
TOTAL INCOME RM85,000
好像这样的情况,还可以CLAIM CARRY BACK LOSSES FOR PARTNERSHIP INCOME 2 吗?虽然我已CLAIM 在CURRENT YEAR LOSS. |
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楼主 |
发表于 10-7-2011 11:28 PM
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好像这样的情况,还可以CLAIM CARRY BACK LOSSES FOR PARTNERSHIP INCOME 2 吗?虽然我已CLAIM 在CURRENT YEAR LOSS.
losses只能claim一次的。如果已经claimed了,就不能再carry back的了。不然, lembaga hasil亏大了。
回复 456# yhueyying |
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发表于 11-7-2011 04:34 PM
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回复 453# ks_w
假如不是allowable expenses 那么说,最重要的就是不能扣税咯? 那些上市公司应该是这么做的吧?把多余的profit 拿来再投资,
1 可以不用付那么高的税架,
2 可以再为公司增加赚钱机会。
有劳了 |
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楼主 |
发表于 11-7-2011 05:22 PM
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投资不是费用,不能扣tax的。只有那些是为了generate income所产生的费用,才是allowable expenses。
回复 458# hc.goh |
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发表于 12-7-2011 08:15 AM
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本帖最后由 ginsengdrink 于 12-7-2011 08:30 AM 编辑
现在老板说要把Sole proprietorship的debts 和liabilities转移去Sdn Bhd.
可是account 的double entry在Sole proprietorship和S/B要怎么样带啊?
比如要带Sole proprietorship的Current Asset去S/B,在S/B的entry是
Dr Current Assets 1m
Cr Director ABC 1m (Sole proprietorship的assessment是under Director ABC)
可是公司又不要在Financial Statement说欠Director ABC 1m。(原因ABC是挂名罢了,真正的老板就是S/B的shareholder)
可以在S/B做这样的entry吗?
Dr Director ABC 1m
Cr Retain Earnings 1m
Current Liabilities在S/B是否也做这样的entry,
Cr Current Liabilities 500K
Dr Retain Earnings 500K
那么 Sole proprietorship的Drawing A/C要怎么处理?能带去S/B吗,怎么带法?
Sole Proprietorship 有 IRB tax overpaid,那么可以这样带去S/B吗?
Dr Other Receivable - IRB
Cr Retain earnings
在Sole proprietorship的A/C要怎么close或clean掉?
它的B/S item又是怎么的accounting entry来eliminate,然后再怎么的strike-off?
还有,可以立刻把Sole proprietorship 给关掉吗,比如01.10.11全部就transfer去S/B
然后明年就报BE而不是Form B. |
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楼主 |
发表于 12-7-2011 09:51 AM
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现在老板说要把Sole proprietorship的debts 和liabilities转移去Sdn Bhd.
可是account 的double entry在Sole proprietorship和S/B要怎么样带啊?
比如要带Sole proprietorship的Current Asset去S/B,在S/B的entry是
Dr Current Assets 1m
Cr Director ABC 1m (Sole proprietorship的assessment是under Director ABC)
可是公司又不要在Financial Statement说欠Director ABC 1m。(原因ABC是挂名罢了,真正的老板就是S/B的shareholder)
可以在S/B做这样的entry吗?
Dr Director ABC 1m
Cr Retain Earnings 1m
Current Liabilities在S/B是否也做这样的entry,
Cr Current Liabilities 500K
Dr Retain Earnings 500K
那么 Sole proprietorship的Drawing A/C要怎么处理?能带去S/B吗,怎么带法?
Sole Proprietorship 有 IRB tax overpaid,那么可以这样带去S/B吗?
Dr Other Receivable - IRB
Cr Retain earnings
只能把assets (如stock and fixed assets)带过去sdn bhd。
- stock 需要根据purchase的unit cost
- fixed assets需要根据净值(NBV)
在sdn bhd:
DR Stock
DR Fixed assets
CR Amount owing to directors (如果shareholders & directors是同一人)
千万不要把其它的accounts带过去sdn bhd。
在Sole proprietorship的A/C要怎么close或clean掉?
它的B/S item又是怎么的accounting entry来eliminate,然后再怎么的strike-off?
当所有的债务清完/收回,balance sheet就剩下cash at bank/petty cash, drawing, retained profit了。
还有,可以立刻把Sole proprietorship 给关掉吗,比如01.10.11全部就transfer去S/B
不需要的。可以等到所有的债务清完/收回之后才关掉
YA 2011还是申报Form B的。YA 2012才是Form BE
回复 460# ginsengdrink |
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