Hire Purchase Creditor (Long Term 和 Current 分别)

五花肉之光

请问hire purchase creditor，处在 long term liabilities 和current liabilities 里的account，什么时候用到? 有相连吗?
我看了公司的以往账目，在motor vechicle disposal 时会DR long term 那个，而current 那个只是auditor 要adjust account 时才用到。

pakha

current = you have to pay in next 12 months
non current = long term = more than 12 months

auditor 会算出未来12个月的hire purchase payable (current), 剩下的就被放到non-current.

五花肉之光

pakha 发表于 29-6-2015 03:33 PM
current = you have to pay in next 12 months
non current = long term = more than 12 months

谢谢pakha，你救命很多次了。


---〉auditor 会算出未来12个月的hire purchase payable (current), 剩下的就被放到non-current.


只有auditor 可以算出？银行给的hire purchase monthly schedule chart 可以算出吗？


payable 怎样才算会多出来， 然后放进non-current?

pakha

五花肉之光 发表于 29-6-2015 04:53 PM
谢谢pakha，你救命很多次了。

对，就是看hp schedule的。一般是公司没有自行分出来current and non current, but under a lump sum called hp creditor oni..current and non current actually just for audit report diclosure purpose(to separate the short and long term liability of the company), the total
(current + non current) actually will be same with your bank hire purchase statement/confirmation. So auditor will adjust to separate the current and non current..