请教关于会计问题

9月妈妈

请问Deposit- Fixed term account这个是current assets or non-current assets. thanks

smallpizza

小于12个月是Current Assets

9月妈妈

谢谢！

桂花

原帖由 9月妈妈 于 2012-4-2 22:44 发表
请问Deposit- Fixed term account这个是current assets or non-current assets. thanks

Current Assets are those assets that can be converted to cash within one year.

redhotliu

原帖由 桂花 于 2012-4-3 20:08 发表



Current Assets are those assets that can be converted to cash within one year.  

按你这样的定义，prepayment就不是CA.

桂花

原帖由 redhotliu 于 2012-4-3 20:11 发表


按你这样的定义，prepayment就不是CA.

Prepayment 本身就是现金(CASH AT BANK )来支付的，当然是CA, 你不可能用PLANT AND EQUIPMENT 之类的
NON-CA 做PREPAYMENT

redhotliu

原帖由 桂花 于 2012-4-3 20:20 发表


Prepayment 本身就是现金(CASH AT BANK )来支付的，当然是CA, 你不可能用PLANT AND EQUIPMENT 之类的
NON-CA 做PREPAYMENT

Current assets are cash and other assets expected to be converted to cash, gold, or consumed either in a year or in the operating cycle (whichever is longer), without disturbing the normal operations of a business.

PR is the 2nd case.

tina-go

问一个问题：实际工作中，prepayment都是1年内的。但是特例情况下，如果买杂志啊，付保费啊，一付就是2，3年的（超过1年）那么prepayment还是current吗？

Lucifer

split current and non current potion

Synergy000

for small business it could be simple,

Generally, the prepayment rules mean that you must apportion deductions for certain prepaid expenses of $1,000 or more over the income years that the goods or services are provided.
However, if you are a small business and you satisfy the 12-month rule, you can choose to deduct those prepaid expenses immediately.

http://www.ato.gov.au/businesses ... ontent/00149636.htm

Synergy000

What is the 12-month rule?
If you are a small business entity, or an individual incurring deductible non-business expenditure, you can claim an immediate deduction under the 12-month rule for prepaid expenditure if the payment is incurred for an eligible service period not exceeding 12 months and the eligible service period ends in the next income year.

redhotliu

原帖由 Synergy000 于 2012-4-4 09:09 发表
What is the 12-month rule?
If you are a small business entity, or an individual incurring deductible non-business expenditure, you can claim an immediate deduction under the 12-month rule for prepaid  ...

朋友reporting 和 taxation 有时候不是一回事。所以才会产生两个basis 之间的difference, 也才有DTA,DTL