飛鴻會計系統

在 Tax computation programs for small businesses 中，本人提供了一些Microsoft Excel 工作表，幫助未有完整會計系統的小生意編製報稅用的損益表和資產負債表。

但本人必須聲明，雖則稅例未有列明經營業務的人士必須有一個會計系統(accounting system)，但稅例郤規定所有經營業務的人士必須保存業務紀錄(包括所有交易的原始單據及文件)，以證明他們呈交的損益表和資產負債表是真實及公平地反映業務的財政狀況，並能足以證明他在報稅表內所填報的應課稅利潤是真實而正確的。如果納稅人未能遵照有關規定，他可被罰$100,000，而有關規定，請參照本人編寫的: 保存業務紀錄或Keeping business records。

根據本人多年的會計及評稅經驗，一個良好的會計系統對保存業務紀錄是會有極大幫助的，同時，它亦可以幫助納稅人向稅局解釋及證明他在報稅表內所填報的資料，是故，本人強力建議每一位經營業務的人士，即使是個人獨力經營的小生意，都要建立一個會計系統。

許多人以為建立一個會計系統是需要很多金錢及專業知識，而一些小型公司 (例如只得一兩個人的公司) 就不能負擔得起，不過，我想指出，這個想法是不對的，就以本人的顧問公司為例，全公司只得我一個人，但我仍能在營業時間內運用一個自己建立的會計系統，紀錄我所有的業務收支，同時，我更可利用它按月計算盈利，及不斷監察業務財政狀況，當然，我還可以用它來編製報稅用的損益表和資產負債表了。此外，我還想進一步指出，為了節省處理帳目的精力和時間，我這個會計系統是以簡單實用為設計基準，並以人手記帳為主 (我認為對小生意來說，人手記帳會比電腦會計系統更加方便快捷，因為小生意一般沒有專任會計員或電腦技術員，兼且業務交易不多，所以用人手自己記帳是會更能節省時間和成本的)，事實上，坊間的電腦會計系統一般也要超過三千多元啊！

為了報答愛我網站的你---即購買CDR(完整版)的顧客---我把我自己以英文寫的會計系統 (飛鴻會計系統)，無條件送給你。而購買CDR亦只需$100。當然，若能聘用專任員工，讀者亦可將我的會計系統(英文寫的)電腦化及中文化。

另外，若你對建立小型會計系統有問題，本人歡迎你到我的辦事處尋求意見，至於服務收費，請看：收費準則。

事實上，購買我的CD Rom(完整版)，不單只可以擁有我的會計系統，而且還可以得到大量獨家減稅貼，欲知詳情，請在此按鍵。

Below is a brief description of RYTC's accounting system.

RYTC's accounting system is simple but practical. It starts with the Cash Sales Invoice to record the daily cash sales in the Invoice butts. Then based on the data of the invoice butts I construct a Cash Sales Journal which is a complete record of cash sales with analysis showing details of each sale. With the daily totals of the cash sales from the Cash Sales Journal, I construct the Cash Book which shows all my daily cash transactions including cash sales, cash expenses and the cash to or from bank account. As I also receive cheques via post and direct credits into my bank account, I group all such receipts as "Bank Sales" because they routed through my bank account directly. To record the bank sales, I open a Bank Sales Journal to record all the cheques and direct credits received and as soon as such bank sales receipts are confirmed, I put a "Y" in the journal after I send the goods to my customers. Then, at every month ends, based on the information of the bank sales journal and bank statements, I complete the Bank Account. Then, based on the bank account, cash book, cash sales journal and bank sales journal, I complete the following accounts in the General Ledger: Purchases Account, Sales Account, Postage Account, Stationery Account, Computer Materials Account, Traveling Expenses Account, Entertainment Account, Miscellaneous Expenses Account, Furniture Account, Rent, Rates, Management Fee Account, Capital Account, Drawings Account. After balancing off these accounts, I prepare a Trial Balance and from this trial balance, I work out a preliminary Profit and Loss Account showing the business profits from year start to date.

The greatest advantage of my accounting system is simple and easy. Nevertheless, it enables me to prepare the year-end profit and loss account, balance sheet and, most of all, to prove to IRD that the profit as reported in the tax return is correct and reliable...

If you want to have my accounting system, why not get it now! It is given to every CD Rom buyer free of charge! Buying the CD Rom just costs you HK$100. With the CD Rom, you get not only RYTC's accounting system but also a lot privileged advantages! Click here to check it out.