บริษัทไม่มี Policy การตั้ง Provisio

บริษัทไม่มี Policy การตั้ง Provision ซึ่งทางบริษัทได้แบ่งการตั้ง Provision เป็น 2 อย่างคือ
1. Provision Lower of Cost or Market - Manufactured Products
การตั้ง Provision นั้นจะทำทุกเดือน โดยทางแผนก Sales จะหาราคา NRV และจัดส่งให้แผนกบัญชี ซึ่งคุณดาหวันจะเป็นคนออก JV จากยอดตามที่แผนก Sales ส่งมาให้โดยตอนสิ้นเดือนจะลงบัญชีดังนี้

Dr. Prov Lower of Cost or Market - Manufactured Prodts (A13A0105) xxx
Cr. Prft/ loss on stock sales(Stock sales) (J21B0102) xxx
เป็นการ Reverse รายการสิ้นเดือนที่ผ่านมา
Dr. Prft/ loss on stock sales(Stock sales) (J21B0102) xxx
Cr. Prov Lower of Cost or Market - Manufactured Prodts (A13A0105) xxx
เป็น Provision ของเดือน


2. Provision on retmt benef
การตั้ง Provision จะทำทุกวันที่ 1 มกราคม ของทุกปี โดยแผนก HR จะคำนวณตามอายุของพนักงาน (Please see P400) และดูเส้นอัตราผลตอบแทนตาม (http://www.thaibma.or.th/EN/Market/YieldCurve/Government.aspx) และจะส่งยอดที่คำนวณได้ทางแผนกบัญชี ซึ่งคุณดาหวันจะเป็นคนนำไปลงบัญชีและออก JV มีการลงบัญชีดังนี้

Dr. Otr retmt benef(Fixed) (B23E061F) xxx
Cr. Prov on retmt benef (F31G0101) xxx

ผลลัพธ์ (อังกฤษ) 1:

The company has no set Policy Provision, which the company has divided the area into two distinct Provision is.1. Provision Lower of Cost or Market - Manufactured ProductsSetting the Provision it every month with Sales Department to find out the price and shipping department NRV account where you will be in Taiwan, David JV from the Sales Department sent by the end of the month will be posted as follows:Dr. Prov Lower of Cost or Market - Manufactured Prodts (A13A0105) xxx Cr. Prft/ loss on stock sales(Stock sales) (J21B0102) xxxIs the Reverse list end past the?Dr. Prft/ loss on stock sales(Stock sales) (J21B0102) xxx Cr. Prov Lower of Cost or Market - Manufactured Prodts (A13A0105) xxxA Provision of the month.2. Provision on retmt benefSetting the Provision will make every January 1 of each year by the Department, HR is calculated based on the employee's age (Please see P400) and see where yields (http://www.thaibma.or.th/EN/Market/YieldCurve/Government.aspx) and the amount calculated by the accounting department, where you will bring to Taiwan, David, and out there posting JV as follows:Dr. Otr retmt benef(Fixed) (B23E061F) xxxCr. Prov on retmt benef (F31G0101) xxx

ผลลัพธ์ (อังกฤษ) 2:

No Provision of the Policy The Company has a share of the Provision 2 is
1. Provision Lower of Cost or Market - Manufactured Products
set Provision is made every month by the Sales department to find NRV price and delivery department. account You Da Taiwan JV will be released from the Sales Department, submitted by the end of the month will be accounted for as follows:

Dr. PROV Lower of Cost or Market - Manufactured Prodts (A13A0105) XXX
Cr. Prft / loss on Stock Sales (Stock Sales) (J21B0102) XXX
Reverse the end of last month,
Dr. Prft / loss on Stock Sales (Stock Sales) (J21B0102) XXX
Cr. Prov Lower of Cost or Market - Manufactured Prodts (A13A0105) XXX
Provision of a month


2. Provision on retmt benef
the Provision will be made on January 1 of each day. every year, the HR department will be based on the employee's age (Please see P400) and the yield curve accordingly. (http://www.thaibma.or.th/EN/Market/YieldCurve/Government.aspx) and the balance will be calculated by the accounting department. Taiwan, which you typically would be taken into account and the account of the JV with

Dr. Otr Retmt benef (Fixed) (B23E061F) XXX
Cr. Prov on Retmt benef (F31G0101) XXX.

ผลลัพธ์ (อังกฤษ) 3:

The company has no Policy set Provision which we divided up Provision is 2 thing.1. Provision Lower of Cost or Market - Manufactured Products.The Provision will do every month by the Department Sales will find the price NRV and ship them to the accounting department, which you ดาหวัน will bear JV from the top as the Department. Sales delivered by at the end of the month to list as follows.Dr. Prov Lower of Cost or Market - Manufactured Prodts (A13A0105 XXX.)Cr. Prft / loss on stock sales (Stock sales) (J21B0102 XXX.)A Reverse list the end of last month.Dr. Prft / loss on stock sales (Stock sales) (J21B0102 XXX.)Cr. Prov Lower of Cost or Market - Manufactured Prodts (A13A0105 XXX.)A Provision of the month.2. Provision on retmt benef.The Provision to do every day 1 January of each year by the Department of HR is computed according to the age of the employees (Please see P400) and see the yield curve. (http: / / www.thaibma.or.th / EN / Market / YieldCurve / Government.aspx). And will send the balance calculated the accounting department. Which you da Taiwan will lead to accounting and out JV be accounted as follows.Dr. Otr retmt benef (Fixed) (B23E061F XXX.)Cr. Prov on retmt benef (F31G0101 XXX.)