KS在线服务 (不私底下回复)

ks_w

哦，原来是这个。

这个FRS是要把所有的revenue 都defer 至项目完成之后的。意识是说during construction period，property developer不能确认任何的销售。要等到项目建好之后，才能一次性确认销售的。

因为记得FRS118说，可以recognise revenue when title/risk & reward passes to purchaser，所以就以为 ...
hopeless84 发表于 21-10-2011 09:18 AM

ks_w

根据PUBLIC RULING NO. 4/2011 INCOME FROM LETTING OF REAL PROPERTY

Para 4. Letting of real property as a business source
4.1 Letting of real property is deemed as a business source and the income received from it is charged to tax under paragraph 4(a) of the ITA if maintenance services or support services are provided in relation to the real property.

4.2 Maintenance services or support services should be comprehensively and actively provided.
4.2.1 Maintenance services or support services comprehensively provided means services which include:
(a) doing generally all things necessary (eg. cleaning services or repairs) for the maintenance and management of the real property such as the structural elements of the building, stairways, fire escapes, entrances and exits, lobbies, corridors, lifts/escalators, compounds, drains, water tanks, sewers, pipes, wires, cables or other fixtures and fittings; and
(b) doing generally all things necessary for the maintenance and management of the exterior parts of the real property such as playing fields, recreational areas, driveways, car parks, open spaces, landscape areas, walls and fences, exterior lighting or other external fixtures and fittings; or If a person only provides security services or other facilities, that person is not providing maintenance services or support services comprehensively.
4.2.2 Services actively provided means the person who owns or lets out the real property:
(a) provides himself; or
(b) hires another person or another firm to provide the maintenance services or support services as mentioned under paragraph 4.2.1 of this Ruling.


Para 5. Letting of real property as a non-business source
5.1 The letting of real property is treated as a non-business source and income received from it is charged to tax under paragraph 4(d) of the ITA if a person lets out the real property without providing maintenance services or support services comprehensively and actively.

5.2 The letting of real property is also treated as a non-business source if a person lets out the real property and maintenance services or support services are passively derived from the ownership of the real property. Income received from the letting of the real property is charged to tax as rental income under paragraph 4(d) of the ITA.

如果我的公司是租了别人的地，然后自己建了showroom再sublet, 是under 4a/4d?

另外一个是自己买地建工厂出租，是under 4a/4d?
suzannelim 发表于 21-10-2011 11:56 AM

suzannelim

回复 763# ks_w


    谢谢 ks

ErinChang

回复 761# ks_w

对哦～～～～谢谢你分析给我～

msn123

谢谢KS,

我还有问题。。
Director有的分公司的profit，那要进什么A/C呢？

之前我做Accrued salary a/c时候，
journal
dr salary
    cr accrued salary
    cr sosco (employee)

payment voucher
还sosco
dr sosco (employer + employee)
   cr cash

还salary
dr accrued salary
    cr cash

后来我把salary payment voucher 日期改在月尾，salary 就没有做accrued
可是sosco,epf都是下个月payment voucher才付款。。
我这样做行吗？

journal
dr sosco (employer+employee)
    cr accrued sosco
dr epf (employer+employee)
    cr accrued epf

payment voucher
dr  salary
    cr epf (employee)
    cr sosco (employee)
    cr cash

就是，epf/sosco accrued ,但salary paid month ended。。会不会很奇怪？？

ks_w

Director有的分公司的profit，那要进什么A/C呢？

director是不能分公司的profit的。只有shareholder可以的。
而且，这应该是叫做dividend的。是拿公司的profit declare成divdend，分给股东的。

之前我做Accrued salary a/c时候，
journal
dr salary
    cr accrued salary
    cr sosco (employee)

payment voucher
还sosco
dr sosco (employer + employee)
   cr cash

还salary
dr accrued salary
    cr cash

后来我把salary payment voucher 日期改在月尾，salary 就没有做accrued
可是sosco,epf都是下个月payment voucher才付款。。
我这样做行吗？

journal
dr sosco (employer+employee)
    cr accrued sosco
dr epf (employer+employee)
    cr accrued epf

payment voucher
dr  salary
    cr epf (employee)
    cr sosco (employee)
    cr cash

就是，epf/sosco accrued ,但salary paid month ended。。会不会很奇怪？？

你这方法也可以。但我还是比较喜欢我建议的那方法


回复 766# msn123

msn123

回复 767# ks_w


是有限公司，老板跟point director有签下Agreement,point director可以分公司30%profit。 老板只是出本钱，生意主要是director操作。那可以当做出bonus吗？



谢谢你
谢谢你
谢谢你

KS，
我的问题很多，经验不足+新公司 。。{:2_71:}

你的回答让我心里觉得踏实得多。。

ks_w

是有限公司，老板跟point director有签下Agreement,point director可以分公司30%profit。 老板只是出本钱，生意主要是director操作。那可以当做出bonus吗？

什么是point director？在公司的Form 49有没有他的名字？
如果有，就当作是director incentive或者commission。但是呢，commission是要交EPF的。incentive我就不确定的。
无论当作commission或incentive，他自己都要declare as personal income的

谢谢你
谢谢你
谢谢你

不用客气
不用客气
不用客气


回复 768# msn123

shirley5430

回复 755# ks_w

另一间公司转出来，应该怎样转呢？
谢谢你。。

ks_w

如果之前进了purchase，就从purchase转出来。

DR Amount owing by 你的公司
        CR Purchases

Being purchases wrongly taken up in prior years.

回复  ks_w

另一间公司转出来，应该怎样转呢？
谢谢你。。
shirley5430 发表于 25-10-2011 03:16 PM

JERANTUT

Hi ks_w, 可以请教以下问题吗？

在2012年的预算案里, 有提到給學校及寺廟/教堂的捐款, 是可以扣税, 要如何做到呢？
是否要學校及寺廟/教堂, 去財政部申请及注册一个LHDN的扣税号码?
去申请及注册的程序是如何？

先說谢谢.

cutiepanda85

请问下，油站的会计是不是很难做的？

ks_w

实际操作我也不清楚的。应该是需要向财政部申请吧。或许你联系财政部询问。

在2012年的预算案里, 有提到給學校及寺廟/教堂的捐款, 是可以扣税, 要如何做到呢？
是否要學校及寺廟/教堂, 去財政部申请及注册一个LHDN的扣税号码?
去申请及注册的程序是如何？
JERANTUT 发表于 25-10-2011 06:11 PM

ks_w

不难的

请问下，油站的会计是不是很难做的？
cutiepanda85 发表于 27-10-2011 12:07 AM

shirley5430

回复 771# ks_w

谢谢你

ebi1314

可以的呀。。
ks_w 发表于 19-10-2011 09:44 PM

   10q 10q 10q~~

ebi1314

想请教一些关于UBS的问题。我是用 UBS ACCOUNTING VERSION 9.1, 请问如果我要key in budget amount, 该如何到哪里key in 呢？
谢谢~

ErinChang

我想请问：
cash purchase 可以用trade creditor code来control 吗？因为，虽然是cash purchase，有时候口头上也会拖欠一两天，我想开个trade creditor code来确保没有double pay，这样做，有问题吗？creditor code 是有credit term才能用的吗？

还有一样，auditor audit account 时，他会向我们要mark up quotation 的%的吗？还是整个月或整年来看的？因为我公司是中间人买卖的生意的，没有存货，我该怎么filing我的invoice和purchase bill呢？单对单（一张买，一张卖）filing吗？

msn123

KS大大，不知道你有发现我的短信吗？

我们跟supplier买货，但我们通过中间一家公司付款。。能行吗？

公司没有official receipt只是收到钱做记录在cash book可以吗？

ks_w

没用过的。并不清楚。

想请教一些关于UBS的问题。我是用 UBS ACCOUNTING VERSION 9.1, 请问如果我要key in budget amount, 该如何到哪里key in 呢？ebi1314 发表于 27-10-2011 04:05 PM