有读accounting的吗？问个小问题啊- -

jiangyang1987

就是communications是属于selling expenses还是administration expenses啊？还有就是这个公司是个车场，那Depreciation Exp-showroom equip又是属于selling expenses还是administration expenses啊？

谢谢各位了。。在线等答案。。。。{:7_366:}

doitagain

通讯费用应该算是管理费用
固定资产折旧算作资产里面

outsider2009

Hi
Selling expenses are those directly associated with the selling process. Administration expenses generally do not vary with Sales volume/value. Administration expenses tend usually to either represent fixed costs of "doing business", or have a broad application across many business functions.

If we take communications as an example, telephones are used by all parts of the business - internal communication, Sales, Production, Logistics, Admin, etc. Communications is therefore reported as an Admin expense (unless the costs can be directly attributed to each business unit, but lets not worry about that here).

Depreciation expense also defaults to Admin expenses, as it usually relates to assets employed in many/all functions of the business (again, it can be allocated to specific business units etc, but that is a choice of management).

Showroom equipment will presumably be capitalised to Fixed Assets, unless the individual unit values are low ($500 for tax purposes).

A point to note - do not confuse tax accounting with financial accounting. When studying, you should follow GAAP & NZIFRS, not tax rules.

outsider2009

上面是我一个CA朋友帮忙写的，应该是很专业很清楚。我不是学经济的，不太懂。

doitagain

和我想的一样   

不愧是CA 分析的很有条理   

努力ing

jiangyang1987

{:7_379:}我已经混乱了。。。。

doitagain

说那么清楚了还乱？   

LZ 需要把NZ FRAMEWORK 好好看一遍了

我不爱吃鱼

哈哈CA说的很清楚啊，都是administration expense