咨询一个会计分录怎么做

yujian

公司要付款一个INSURANCE PREMIUM, 假设总共12万覆盖整一年，付款方式是分6次INSTALLMENT,每次2万，并且要支付0.9%的利息一共1080，这个月要先付清前两个INSTALMEMNT4万，请问这个月和接下去的一年要怎么记分录啊。

triplewoods

资产和负债分开来看就好了

yujian

triplewoods 发表于 2016-12-12 20:54
资产和负债分开来看就好了

具体是要记到什么账户呢？我们组里的会计说要记到BORROWING 和PREPAYMENT 里面。求解答

triplewoods

A表示资产，L表示负债,  E表示费用

premium(A)+stamp duty(E)+interest(E)+broker fee(E)=premium funding(L)

sucen

Total Insurance cost: $120000. Monthly: $10000
Interest Expense: $1080

Maybe I am wrong, but here is personal opinion:

Assumption: you have received the full amount invoice and this is the FIRST MONTH:

1, the full amount of $120000 should be treated in BS as Prepayment in the beginning.
Dr Prepayment $120000 Cr AP Control Account. Then you can pay whatever amount later on (i.e. pay $40000 in the first month ---> Dr AP Cr Bank).
2, Expense $10000 into Insurance expense each month.
Dr Insurance Expense Cr Prepayment.

Regarding Interest charge, depending on your company policy, however it should be simplely putting into PL as interest expense.

This is a simplified edition, where we threat the full invoice ($120000) as a whole, ignored effect of stampt duty & broker charge.

Note: the above solution will make your AP aging summary looks bad as this invoice will be pay off at the 6th Month.
If you have KPI to maintain a healthy AP Aging summary, you can ask the insurance company to issue you instalment invoice).


*** If you receive invoice late, i.e. Received invoice cover Jan17-Dec17 in March 17, you can apply the same method above, however need to catch up the monthly expense of Jan & Feb in March. (i.e. your March insurance expense will be $30000 & following months will be $10000, at the end of year - Dec17, balance of prepayment reduce to zero).


Hope this helps.

sucen

yujian 发表于 2016-12-12 20:59
具体是要记到什么账户呢？我们组里的会计说要记到BORROWING 和PREPAYMENT 里面。求解答 ...

I might missed some information, why we need to touch borrowing here?

renascencebai

sucen 发表于 2016-12-29 17:05
I might missed some information, why we need to touch borrowing here?

我觉得上面的会计提到的资产负债分开看就是指的这个，因为这里涉及到利息所以可以把楼上提到的应付账款理解为是一个借款。其实处理分录看楼主想怎么理解了。楼上说的是一种方法肯定没有问题。其实不用方法只是分摊资产和负债在不同的期间的问题。也可以在第一天把所有需要支付的包括保险，利息，印花税全部确认为预付，负债那边可以是应付也可以是短期借款（理解成楼主公司融资买了这个保险）。实际支付的时候减少应付或者短期借款根据实际支出金额减少。预付那边按月进损益，分别进管理费用保险费用和财务费用的利息费用。这种会计处理其实只要公司把所有相同类型的交易统一处理就行，以不影响损益ATO不会找麻烦，反正都要税前抵扣。二金额不大审计也不会关注，其实无所谓。

sucen

Yes this is what I mean.

Regardless of the payment term, all we need to consider for this scenario is, what to put on BS and what we do to transfer the expense to PL later.

The basic principle is Prepayment in the beginning & expense across number of months into PL.

Hope this helps :)

Congener

120K+1080 record DR Prepaid Insurance, CR Insurance Premium funding A/C on BS

Monthly,

DR INSURANCE EXPENSES, CR PREPAID INSURANCE,
DR INSURANCE PREMIUM FUNDING A/C, CR CASH BANK

yujian

sucen 发表于 2016-12-29 17:05
I might missed some information, why we need to touch borrowing here?

我可能忘记写一点， insurance分6次instalment付给另一个贷款给我们公司，所以要付利息。等于说我们每个月并不是直接付给保险公司这个钱，还是分6次还款给贷款的那个公司。