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NON-PROFIT MAKING ORGANIZATION非牟利機構 Reference: Chapter 28 (p. 359) 參考書目：第28章 (p. 385) * 15 A Non-profit Making Organization 非牟利機構 * Example, club and association. The establishing goal is not for profit making. As there is no gain or loss, trading and profit and loss account is not needed. A “receipts and payment account” and “Income and expenditure account are prepared. 例如：俱樂部、協會和社會服務團體等。 成立的目的並非為賺取利潤。 因為不涉及利潤或虧損，所以不會編制購銷損益帳，以現金收支帳和收益與費用帳代替。 B Receipts and Payment Account 現金收支帳 * 現金收支帳記錄現金收入及支出。 與現金簿相似。 A summary of actual receipts and payments Similar to Cash Book Format of Receipts and Payment A/C Oriental Club Receipts and Payment A/C for the year ended 31 December 2009 Receipts： $ Payments： $ Opening cash and bank balance XXX Wages of the stadium XX Subscriptions received in 2009 XXX Stadium repairs XX Rental income XX Closing cash and bank balance XXX * 現金收支帳的格式 東方俱樂部 現金收支帳 2009年12月31日止 收入： $ 支出： $ 期初銀行存款餘額 球場工人工資 本年度收取之會費 體育館維修費 租金收益 期末銀行存款餘額 * C Income and Expenditure A/C 收益與費用帳 * An account used to calculate the surplus (net profit) or deficit (net loss). Similar to a profit and loss account. The income and expenses recorded subject to the year-ended adjustment, i.e. accruals and prepayment. 計算會計年度的盈餘﹝純利﹞或赤字﹝淨損失∕純損﹞的帳戶。 與損益帳相似。 所記錄之收益與費用已作期末調整﹝即應計費用、預付費用等…﹞ Format of Income and Expenditure A/C XXX XX Rental income $ $ Income： XX Subscriptions Oriental Club Income and Expenditure A/C for the year ended 31 December 2009 Less: Expenditures Wages of the stadium XX Stadium repairs XX XX Surplus XX * 收益與費用帳的格式 XXX XX 租金收益 $ $ 收益： XX 會費 東方俱樂部 收益與費用帳 2009年12月31日止 減：費用 球場工人工資 XX 體育館維修費 XX XX 盈餘 XX * D Bar Trading Account 酒吧購銷帳 * If a non-profit making organization involves activities making profit, a bar trading A/C is used to calculate the profit or loss. E.g. a bar operated in a golf club. Expenses related to the bar operation are recorded in the Bar Trading A/C (not in the Receipts and Payment A/C 若非牟利機構內有些部門的經營牽涉利潤或虧損，