急。。。关掉sdn. bhd.时的accounting entry

leah123

请问关掉sdn. bhd.时应该做什么accounting entry？ 如何处理assets的entry? 例如cash in hand/cash in bank. 谢谢。。。

SXY

Assets, cash all transfer to director account, liabilities also transfer to director account. Ask your co sec to pass resolution for waiver of amount owing to/by director. Share capital less retained earnings must be Zero.

ihateaccountax

SXY 发表于 31-12-2016 05:44 PM
Assets, cash all transfer to director account, liabilities also transfer to director account. Ask your co sec to pass resolution for waiver of amount owing to/by director. Share capital less retained  ...

Asset dispose/write off/transfer 一定要考虑到 tax implication (e.g. balancing charge/balancing allowance)