做account，finance和audit一起来讨论

tanglk

所有看到的实物= tangible assets， 基本上除了goodwill其他的都属于tangible assets
看不到无法衡量 ...
天蝎座的味道 发表于 2-9-2010 11:38 AM

computer software, trademark, R&D, etc 都是 intangible.

天蝎座的味道

computer software, trademark, R&D, etc 都是 intangible.
tanglk 发表于 2-9-2010 12:11 PM

为什么computer software是intangible?
是不是因为是licensing和不断的改写的原因？

大米不爱老鼠

为什么computer software是intangible?
是不是因为是licensing和不断的改写的原因？
天蝎座的味道 发表于 2-9-2010 12:21 PM

Software不是实物吧。

Should computer software be classified as intangible assets or Property, Plant & Equipment?

IAS 38 clarifies that computer software for a computer controlled machine tool that cannot operate without the specific software is an integral part of the related hardware and it is classified as Property, Plant & Equipment.

The same applies to the operating system of a computer and operating systems software. Where the software is not an integral part of the related hardware, computer software is treated as an intangible asset, e.g. application software. For instance, accounting software used for bookkeeping system.

In accounting terms, an intangible asset is something of value that is not of physical nature. On the other hand, property, plant and equipment (PPE) are just as the name suggests. PPE refers to physical long-term assets, such equipment that is vital to a company's operations and has a definite physical component. Under most circumstances, computer software is classified as an intangible asset because of its non physical nature. However, accounting rules state that there are certain exceptions that permit the classification of computer software as Property Plant and Equipment (PPE).

Some of the statements that have rules concerning the classification of software include:

•Financial Accounting Standards Advisory Board (FASAB) Statement of Federal Financial Accounting Standards (SFFAS) No. 10, Accounting for Internal Use Software.
•Governmental Accounting Standards Board (GASB) Statement No. 42, Accounting of Costs of Computer Software Developed or Obtained for Internal Use.

http://www.iasplus.com/standard/ias38.htm

miko18

谢谢大家。。

IF Employee go to attend course traning   RM3200.00, Then paid to the Course Traning Vendor,
After traning, can claim back from PSMB (HRDF)


Debit Training course (P/L) - RM3200.00
Credit Bank  - RM3200.00

After Claim Bank from HRDF

Debit Bank  - RM3200.00
Credit Prepayment HRDF - RM3200.00

Is it correct?

Thank to all

fay2u

我想问有关account的问提，是这样的 现在是２０１０，但我的DEBTOR／CREDITOR还有很多单在２００７，２００８，２００９都还没有KNOCK OFF掉，我要怎样做ADJUSTMENT？？ 那如果在２００８有些PAYMENT KNOCK OFF掉的是另外别张单，那张单到现在是还没换的，又要怎样做？

天蝎座的味道

谢谢大家。。

IF Employee go to attend course traning   RM3200.00, Then paid to the Course Traning ...
miko18 发表于 9-9-2010 11:43 AM

应该直接knock off course training如下：

dr bank RM3200
    cr Training RM3200

如果你放在prepayment-hdrf的话=balance sheet item=变成你欠hrdf钱了
当你可以claim的话，意思是不再是你的expenses了，不能一边厢charge to p&l reduced income tax,
另一边厢又拿hrdf的钱咯

iloveshero

想请问，如果我是读国立大学毕业后，申请政府部门会计系的会吃亏吗？我是会计系的~~

RedDevil

想请问，如果我是读国立大学毕业后，申请政府部门会计系的会吃亏吗？我是会计系的~~
iloveshero 发表于 13-9-2010 08:21 AM

我也是想问这个问题，听说华人去政府部门发展的话很容易进，而且压力少福利好，不过前景就不清楚了，不知道有哪位大大能帮忙解答？

诗雅

我在big 4的其中一间工作，account assistant...
很多东西要学，记和做。。。头大也很痛！

miko18

Provision for obsolete stocks - 12，000。00
Provision for doubtful debts - 200，000。00

一自在balance sheet - Cuurent Lia..里面， 几时 拆没有在出现在balance sheet 里。

xxasd123xx

我在big 4的其中一间工作，account assistant...
很多东西要学，记和做。。。头大也很痛！
诗雅 发表于 24-9-2010 11:42 PM

    big4 有account assistant????

chuanchuan88

以一个diploma in accounting的男性, 薪水大该多少??

2ukaori

有什么medium firm介绍，加上有的claim 回exam fees if pass aldy？

miko18

应该直接knock off course training如下：

dr bank RM3200
    cr Training RM3200

如果你放在p ...
天蝎座的味道 发表于 9-9-2010 03:35 PM

   不太明白，
从2008 年开式，每个 MONTH 就 PAID HRDF 了，Credit Bank, Debit HRDF (Under Prepayment) Balance Sheet 里，
今年 attend course, company 先付， 就 Credit Bank, 我就 direct debit traning course (Under Profit & Loss),
我是想先等 HRDF paid back company 时， 就 debit bank, credit prepayment, 不懂这样进，正确 吗？

天蝎座的味道

不太明白，
从2008 年开式，每个 MONTH 就 PAID HRDF 了，Credit Bank, Debit HRDF (Under Prepa ...
miko18 发表于 7-10-2010 10:04 PM

其实，更简单些你可以请教你公司的审计师咯。。。

早晨露水WuHa

不太明白，
从2008 年开式，每个 MONTH 就 PAID HRDF 了，Credit Bank, Debit HRDF (Under Prepa ...
miko18 发表于 7-10-2010 10:04 PM

我公司所paid 的HRDF 都是charge to P&L, 根本没去balance sheet...我知道这些钱是可以拿得回,但是你park在balance sheet, how you are going to ascertain 这些数目是对的？

all claims from HRFD 就拿去offset HRDF fund that was charged out to P&L 或 当作seminar claim received...

Liabilities88

请问各位资深的前辈。。在申请进大的会计公司，有什么资料是必须准备的？？

JackLCK

请问有人有兴趣在Management工作吗？
我们公司现在需要人材来我们公司工作。我们公司是帮客户做帐，查账，私人所得税，公司所得税，秘书等的工作...在焦赖Pandan Indah这一带的。

有兴趣的请PM我哦~！

Liabilities88

想请问个位Accountant。。P5 Advanced Performance Management 和 P4 Advanced Financial Management, 那一个在工作的领域上比较relevant呢？？还是两个都是同等的呢？？

Liabilities88

回复 1758# JackLCK


    请问是在新山吗？公司的名字叫什么？？