会计company car finance的问题

gemmang

有一个会计的问题想要请教这里的高人们。先谢谢了

就是最近公司买了一个车，卖车的帮找的broker. finance了5年

比如说车40000 finance5年，一个月820 最后的lump sum是13000 加上stamp duty和别的费用。相当于一共要借62500
gst是3590

这个东西 在MYOB里面怎么记呢

但是那个lease schudule 道理有什么用

请高人指点。。

Gladys123

Following is what I will do:

1. Decide Chattel Mortgage or Hire Purchase
You need to check the finance schedule to see whether it is Chattel Mortgage or Hire Purchase. If it is Chattel Mortgage, you can claim GST outright. If it is Hire Purchase, it would be a little bit complicated. You would need to claim GST on each repayment.

2. Journal to record purchase of MV and MV Finance
Dr Motor Vehicle
Dr Unexpired Interest Charge
Cr Chattel Mortgage

3. Repayment
You need to debit monthly repayment $820 to Chattel Mortgage account. This will reduce balance of the Chattel Mortgage account.

4. Claim interest
Monthly repayment $820 includes principal and interest. You should have received the interest schedule prepared by finance company. At the end of the financial period, you need to add up total interest for the period and do a journal:
Dr MV-interest
Cr unexpired interest charge

Welcome other TX to correct or add their opinions.

gemmang

Hey Thanks for your help, but how would i know it's a chattel Mortgage or Hire.

and with unexpired interest charge and MV interest charge

Should they be journalized each month? or annually.

Thanks for help "the newbie" again

[ 本帖最后由 gemmang 于 2011-1-7 15:03 编辑 ]

Gladys123

Have a look at the finance agreement which will tell you whether the finance is Chattel Mortgage or Hire Purchase. Otherwise you can give a call to the finance company to find out.

Unexpired interest is the total interest of the finance, sometimes called "Term Charge" shown on finance schedule. It only needs to be journalized once when borrowed the loan for MV purchase.

How often you need to do journal for MV-interest depends on how often you need to prepare financial statements. Obviously monthly will be much better if your boss needs to see monthly report.

What does "the newbie" means?

gemmang

thanks again
但是GST是如何体现的呢，
我看见那个offer of hire。，所以我推测是car lease
但是我高板是想 把那个gst直接全都claim回来。这个做对么。不是说hire的不能直接claim么，怎么办呢？

感觉这里全是高手。我什么时候才能把accounting 这东西弄得心应手呢，号称也干这个2年了。可能都没赶上有正经account department的原因把

别人叫我accountant的时候我都心虚啊、
在此感谢

Gladys123

大家互相学习，LZ要对自己有信心。

GST是在买车的journal里体现出来的。
Dr Motor Vehicle
Dr Unexpired Interest Charge
Cr Chattel Mortgage

当你Debit Motor Vehicle 的时候，要选择一个GST code。 假定你要把全部GST一次claim回来，你就把 “Dr Motor Vehicle”分成两部分，
1.Dr Motor Vehicle $39490 (GST code to use: CAP, stands for capital acquisition. LZ在#1说total GST is $3590, $3590x11=$39490)
2.Dr Motor Vehicle $xxxx (GST code to use: FCA, stands for GST free on capital acqusition)

$39490 + xxxx = total purchase price of MV.

当你做完这个journal时，你view GST report, 全部买车的GST就会体现在ＢＡＳ里面了。

如果financail agreement没有明确写Hire Purchase,听老板的也无妨。不要太紧张。

hillhill

学习了

[ 本帖最后由 hillhill 于 2011-1-26 16:54 编辑 ]