问一个Hire Purchase的journal entry！ 跪谢！

leolovesagi

How to record sale of hire purchase car & payout the contract?

We are gonna payout the ballon of old business car of 23K and one of our directors would like to buy the car for 17k. then we are having shortfall of 6k.

I thought it would be

Dr HP liability 23k
Cr Bank         23k

Dr Bank             17K
Cr sale of assets   17K

不知道对不对？

原来

financial lease or operating lease?

Tigerpie

原帖由 原来 于 2010-11-17 22:01 发表
financial lease or operating lease?

最新国际会计准则要求，无论是financial lease 还是operation lease,全部要做为资产负债表项目列出。

Tigerpie

原帖由 leolovesagi 于 2010-11-17 10:42 发表
How to record sale of hire purchase car & payout the contract?

We are gonna payout the ballon of old business car of 23K and one of our directors would like to buy the car for 17k. then we are having ...

应当还要知道，资产的折旧净值是多少，然后计算gain/loss on disposal. 如果考虑员工福利的话，你好要知道这辆车的市场价是到少，高出17K 部分要算员工福利的。

原来

Dr HP liability 23k
Cr Bank           23k

Dr Bank 17k
Dr Loss of sale of asset 6k
Cr FA     23K

emmadream

我是来学习的...
这应该是Financial Lease吧，粗看符合financial lease的大部分条件
那就必须记负债(HP),资产(Truck),还有随后的折旧费了。

不知道LZ为什么要Cr  Sales of Asset呢？你们不是融资租赁嘛？

rabbit13579

hp 是属于finance lease 。因为从合同签定的一刻起，所有权就归leasee. 一般hp liability 还分长期和短期的，超过一年的算长期，一年以内的算短期，还要将interest 分出来，不能笼统地dr hp liability...

werwerhe

来学习的。

chenpu

hire purchase的installment payment 要做一个payment schedule，把HP liability 和interest 分开，
Dr  Hire purchase Liability written down
Dr. HP interest
Cr  CAB

Happybanana

原帖由 Tigerpie 于 2010-11-17 22:10 发表


最新国际会计准则要求，无论是financial lease 还是operation lease,全部要做为资产负债表项目列出。

这个还没开始实行呢。。。Comments On ED is due to ISAB on 15 December 2010. Effective Date - we don't know yet

Tigerpie

原帖由 Happybanana 于 2010-11-18 21:33 发表


这个还没开始实行呢。。。Comments On ED is due to ISAB on 15 December 2010. Effective Date - we don't know yet

对的，没错，这个准则应当不会像IFRS9 那样麻烦，而且执行起来也没有那么难，估计很快。目前IFRS9在澳洲执行还有困难。

蓝咖啡豆

Actually from comparative perspective, date of initial application is just around the corner. Because expected 2013 effective date will make 3 years of comparative backwards 2011.

Tigerpie

No one knows the initial adoption requirements of a new accounting standard before it is released. whether it is going to be event-driven or cost-effective approach, still a big question mark.

[ 本帖最后由 Tigerpie 于 2010-11-21 20:07 编辑 ]

rayx

搞不好还有FBT的问题

ginayin

Ls是每月或者每次付的installment的journal.
关于第一次的journal是：

Dr MV - Non current Assest (B/S)
Dr Prepaid Interest (B/S)
Cr. Hire Purchase Liability (B/S)

所以每次的installment就会offset Hire Purchase Liability 以及 Prepaid Interest.

Dr Hire Purchase Liability (B/S)
Cr CAB (B/S)

Dr Hire Purchase Interest Expenses (P & L)
Cr Prepaid Interest (B/S)
Cr GST refundable   (B/S)

原帖由 chenpu 于 2010-11-18 21:20 发表
hire purchase的installment payment 要做一个payment schedule，把HP liability 和interest 分开，
Dr  Hire purchase Liability written down
Dr. HP interest
Cr  CAB

CXD998

不太明白你的JOURNAL:
1. INTEREST 是每月付的(含在INSTALMENT中, 每月梯减, 不明白为何有PREPAID的利息.
2. GST是一次性全额CLAIM的(不超过限额), 为何每月要做CR GST REFUNDABLE?
以前做过, 好几年没碰了, 可能ACCOUNTING  POLICY有变化, 跟不上了.

Gladys123

to LS:
1. Total Hire Purchase amount includes Principal and Interest. Each installment also has principal part and interest part.
2. As far as I know you don't claim total GST outright on Hire Purchase. That is why you need to claim GST on principal part of each installment as explained by #15.