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本帖最后由 lsl43 于 12-12-2015 12:18 AM 编辑
请帮帮我。我哥是IT line freelancer,向顾客收的费用是consultant fee,刚注册了sole proprietor(用IC名注册的)请问以下的用费可以放进P & L 吗?
(1) 收到的consultation fee是进去私人银行户口的, 我可以DR.Proprietor A/C ,CR.Consultation Fee Received 吗?然后所有的expenses 就DR.Expenses A/C & CR.Proprietor A/C ? (2) 第一次注册的Business Registration fee 可以DR.Expenses A/C 吗 ?
(3) 车注册在我嫂嫂的名字,车我哥用,每个月的供期是我哥自己供的。那么toll ,petrol , repair 其他upkeep 可以DR. Expenses A/C ? (4) 如果买了一架手提电脑RM2,000 + 可以一次过当expenses 放在P & L 吗? 还是不能,一定要DR 去Fixed Asset ?每年算depreciation ,然后在算tax computation 时add back ?
谢谢。
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发表于 14-12-2015 02:16 PM
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本帖最后由 ihateaccountax 于 14-12-2015 02:18 PM 编辑
(1) 收到的consultation fee是进去私人银行户口的, 我可以DR.Proprietor A/C ,CR.Consultation Fee Received 吗?然后所有的expenses 就DR.Expenses A/C & CR.Proprietor A/C ?
Revenue
Dr. Cash at bank/Cash in Hand/Trade debtor
Cr. Income - Consultant fee received
Expenses
Dr. Expenses (Profit & Loss Account)
Cr. Cash at bank/Cash in Hand/Creditor
(02) 第一次注册的Business Registration fee 可以DR.Expenses A/C 吗 ?Dr. Registration fee (Profit & Loss Account)
Cr. Cash at bank/Cash in Hand
(3) 车注册在我嫂嫂的名字,车我哥用,每个月的供期是我哥自己供的。那么toll ,petrol , repair 其他upkeep 可以DR. Expenses A/C ? 最好不要這樣做.。 應該說不可以進。 公私分明。 進了也沒關係。Tax computation 必須 add back because is a personal private expenses.
(4) 如果买了一架手提电脑RM2,000 + 可以一次过当expenses 放在P & L 吗? 还是不能,一定要DR 去Fixed Asset ?每年算depreciation ,然后在算tax computation 时add back ? According accounting theory and tax law, the computer is an asset. If the computer cost is at RM5.00, the accounting treatment is still consider as asset.
Dr. Fixed Asset Cr. Cash at bank 每年算要depreciation Depreciation 在 tax computation 必須 add back Computer 可以 claim Capital Allowance (IA 20% AA 80%)
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楼主 |
发表于 15-12-2015 07:58 PM
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本帖最后由 lsl43 于 15-12-2015 08:22 PM 编辑
Hi ihateaccountax,你好,谢谢你详细的回复。但我还有一些补充问题。 (3) 车注册在我嫂嫂的名字,车我哥用,每个月的供期是我哥自己供的。那么toll ,petrol , repair 其他upkeep 可以DR. Expenses A/C ? 最好不要這樣做.。 應該說不可以進。 公私分明。 進了也沒關係。Tax computation 必須 add back because is a personal private expenses.
车不是100% private use, sometimes use to meet up with clients too,所以想说toll, petrol ,repair & upkeep DR.Expenses 然后在tax computation 时add back 50% 这样可以吗?
(4) 如果买了一架手提电脑RM2,000 + 可以一次过当expenses 放在P & L 吗? 还是不能,一定要DR 去Fixed Asset ?每年算depreciation ,然后在算tax computation 时add back ? According accounting theory and tax law, the computer is an asset. If the computer cost is at RM5.00, the accounting treatment is still consider as asset.
Dr. Fixed Asset Cr. Cash at bank 每年算要depreciation Depreciation 在 tax computation 必須 add back Computer 可以 claim Capital Allowance (IA 20% AA 80%)
请问computer 的capital allowance依你说的IA20% AA80%,也就是1年就claim 完了?
ihateaccountax,如果是在家办公(soho) 请问手机费,internet subscription fee, toll ,petrol ,vehicle upkeep ,electricity DR.Expenses 然后在tax computation add back 50%,可以吗? 除了以上的expenses,sole proprietor 还有什么expenses 可以take up in account 的?
谢谢 !!
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发表于 18-12-2015 10:28 AM
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车不是100% private use, sometimes use to meet up with clients too,所以想说toll, petrol ,repair & upkeep DR.Expenses 然后在tax computation 时add back 50% 这样可以吗?
Then 你要 justify and do a detail analysis schedule
For example:
From office to client's office, maybe 10 KM, need to pass 1 toll
allowable petrol : 10KM x RM petrol per KM = RMXXX
allowable toll fee: 1 toll = RMXXX
From home to office : Totally not allow. 100% add back
* But most of the company do not follow, cause 麻煩.
One more thing is because your car is not registered under company name therefore income tax office will using the tax law and add back all the expense related to car. Unless u go to do a agreement said that the car was rent to the company, the company got pay rental (but rental must reasonable, according market rate, if not, under the tax law, the income tax department have the right to disallow the expense) , then your wife also received rental income and report income tax then no problem. Everything need agreement and done by lawyer.
Case by case analysis
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发表于 18-12-2015 10:30 AM
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请问computer 的capital allowance依你说的IA20% AA80%,也就是1年就claim 完了?
對 |
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发表于 18-12-2015 10:37 AM
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如果是在家办公(soho) 请问手机费,internet subscription fee, toll ,petrol ,vehicle upkeep ,electricity DR.Expenses 然后在tax computation add back 50%,可以吗? 除了以上的expenses,sole proprietor 还有什么expenses 可以take up in account 的?
For sole proprietor, only allow 1/3 or 1/4 expense
for example,
Telephone bill = RM 100
Tax computation only allow 1/4 : RM 100 x 1/4 = RM25
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发表于 25-12-2015 10:39 PM
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hi .. your means is >>
Example : if the car's owner name is mr chong , so the company cant record this car in the balance sheet?
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发表于 27-12-2015 05:30 PM
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发表于 29-12-2015 09:20 PM
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楼主 |
发表于 7-2-2016 12:16 AM
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Hi Ihateaccountax : Thank you so much for helping me.
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楼主 |
发表于 7-2-2016 12:17 AM
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楼主 |
发表于 7-2-2016 12:19 AM
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ok. noted. Thanks again for helping. 感激 。
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发表于 22-3-2016 01:22 PM
来自手机
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ihateaccountax 发表于 18-12-2015 10:28 AM
车不是100% private use, sometimes use to meet up with clients too,所以想说toll, petrol ,repair & upkeep DR.Expenses 然后在tax computation 时add back 50% 这样可以吗?
Then 你要 justify and do a detail analysis schedule
For example:
From office to client's office, maybe 10 KM, need to pass 1 toll
allowable petrol : 10KM x RM petrol per KM = RMXXX
allowable toll fee: 1 toll = RMXXX
From home to office : Totally not allow. 100% add back
* But most of the company do not follow, cause 麻煩.
One more thing is because your car is not registered under company name therefore income tax office will using the tax law and add back all the expense related to car. Unless u go to do a agreement said that the car was rent to the company, the company got pay rental (but rental must reasonable, according market rate, if not, under the tax law, the income tax department have the right to disallow the expense) , then your wife also received rental income and report income tax then no problem. Everything need agreement and done by lawyer.
Case by case analysis
我想請問一下,sole proprietor,車和摩托是under老闆名字..但是沒有放在balance sheet裡的fixed asset. 摩托是放在店用的,好像去買貨什麼用到...車就自己駕,但很多時候要去較遠的地方修車或是和顧客交換車..那麼這樣的情況下,車和摩托的expenses(打油,過toll,roadtax和保險那些)可以放進公司的賬嗎? |
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发表于 28-11-2017 10:09 AM
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tanaiyee 发表于 22-3-2016 01:22 PM
我想請問一下,sole proprietor,車和摩托是under老闆名字..但是沒有放在balance sheet裡的fixed asset. 摩托是放在店用的,好像去買貨什麼用到...車就自己駕,但很多時候要去較遠的地方修車或是和顧客交換車..那麼 ...
可以
Tax computation
Add back 1/3
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