持分请教：上个季度的BAS申报结果要如何入帐？

learner5

上季度买了很多货存，所以，是要向ATO claim refund.

journal应该是：

Dr: ??? (哪个account) $300
Dr: GST Collected : $100
Dr:  PAYG $200
         Cr: GST Paid $600

$300块钱应该是ATO给我的credit. 我要把它放在哪个account呢？

分分伺候！

hosking

Bank or AR

KKei

你先把这个BAS放上来吧.

在不知道你PAYGWH 和 GST PAYABLE和RECEIVABLE 的前提下.都是空谈.

lam_1122

Debtor: ATO

learner5

lam_1122 发表于 2013-11-18 15:41
Debtor: ATO

我也明白是要放在debtor下。

是单独在current asset下面建一个帐户吗？

一般取名叫什么？

难道就是1-130*：  Debtor - ATO ？ 额……有没有某个专有的、看起来专业点的取名？

KKei

SUNDRY DEBTOR.

其实你们应该有 GST CLEARING ACCOUNT 或者在 LIABILITY OR ASSET.

learner5

KKei 发表于 2013-11-18 15:57
SUNDRY DEBTOR.

其实你们应该有 GST CLEARING ACCOUNT 或者在 LIABILITY OR ASSET.

这个GST Clearing Account 是否应该放在other current asset 下面？

lam_1122

level 1 Assets
level 2 current assets
level 3 cash on hand
             trade debtors(accounts receivable)
             other assets
debtor-ATO 放在 Other assets

KKei

other current asset.

其实这个账户可是either in credit or debit.

当你要付GST时候就是liability (in credit) 反之在asset.

一般情况下这个gst clearing account都放liability里多. 到年底做stats时候重新reclass就好了.

learner5

比如，我的科目如下：

GST Collected 2-1210

GST Paid 2-1220

那么，我是不是可以建一个GST Clearing Account 2-1230?

求大侠指点：）

KKei

learner5 发表于 2013-11-18 16:06
比如，我的科目如下：

GST Collected 2-1210

GST Collected (Assuming GST PAYABLE= GST ON SALE) is an other liability account (current)
GST PAID (Assuming GST RECEIVABLE= GST ON ACQUISITION) is an other asset account (current)
GST Clearing is normally an other liability (current) account for the amount of GST due to/from ATO.

You need to transfer the closing balances of GST Coll. and GST Paid to GST Clearing for every single GST report period.

Is that clear ?

learner5

KKei 发表于 2013-11-18 16:13
GST Collected (Assuming GST PAYABLE= GST ON SALE) is an other liability account (current)
GST PAID ...

Fantastic！

Thanks a lot~

阿斯巴田

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