About general reserve－快遞百科

標題:

About general reserve

發問:

我睇番公司之前既ENTRY, P & L for the year ended 31/03/2009 as per audit a/c Loss after tax (100,000) 個同事做左張entry: Dr general reserve 100,000 Cr undistributed profit/loss 100,000 點解要咁?

最佳解答:

It is a matter of presentation in the balance sheet ( Statement of Financial Position ) or in the form of the note to financial statement on equity and reserves showing the movement of it during the accounting period. However, the journal entry so made is for adjusting the closing balance of the general reserves after the deduction of the loss of this year and hence the opening balance in the books for the coming year - 31/03/2010.

其他解答:

回答者：【集思廣益】 ( 博士級 1 級 ) 擅長領域：商業 | 稅務優答! 值得加分