121-有限公司的决算表.pptVIP

Final Accounts of Limited Company有限公司的決算表 Reference: Chapter 10 (p. 182) 參考書目：第10章 (p. 193) A Trading and profit and loss A/C of Limited Company  有限公司之購銷損益帳 Similar to the Trading and profit and loss A/C of sole proprietor, except the following items: 大致上與獨資經營之公司相同，但多 設了三個項目： 1. Debenture interest ? Expenses 債券利息 ? 費用 2.Directors’ remuneration ? Expenses 董事酬金 ? 費用 3.Auditors’ fee or Audit fee ? Expenses 核數師酬金 ? 費用 Appropriation A/C of Limited Company  有限公司之分配帳 ? Adding items 增加項目： 1. Net profit for the year (from Profit and loss A/C 本年度之純利：從損益帳轉下(承上純利) 2. Retained pro