Accounting is more than a legal box to tick. Done well, it tells you whether you are really making money, where your cash is going, and keeps your Sdn Bhd compliant with SSM and LHDN. Here are the basics, explained simply.会计不只是应付法规。做得好,它能告诉你到底有没有赚钱、现金流向哪里,并让你的公司对 SSM 与 LHDN 保持合规。以下是基础,用浅白方式说明。
1What accounting is什么是会计
Bookkeeping is the day-to-day recording of what your business earns and spends. Accounting builds on that to classify, summarise and interpret the numbers into reports you and the authorities can rely on.记账(Bookkeeping)是日常记录生意的收入与支出。会计(Accounting)在此基础上,把数字分类、汇总并解读成你和当局都能依赖的报表。
Every company in Malaysia is legally required to keep proper accounting records. Beyond compliance, good accounts help you understand your financial health, measure performance, catch problems early, and make better decisions.在马来西亚,每家公司都依法须保存妥善的会计记录。除了合规,好的账目还能帮你了解财务状况、衡量表现、及早发现问题,并做出更好的决策。
2Key accounting principles关键会计原则
A handful of long-standing principles guide how accounts are prepared, so that the numbers are consistent and comparable.几项历久不衰的原则指导着账目的编制,让数字一致、可比较。
The company is separate from its owners. Keep personal and business money apart.公司与股东是分开的。个人与生意的钱要分开。
Accounts assume the business will keep operating for the foreseeable future.账目假设生意在可预见的未来会持续经营。
Record income and expenses when they happen, not when cash actually moves.在收入与开支发生时入账,而非在现金实际收付时。
Be cautious under uncertainty: don't overstate profit or assets.在不确定下保持谨慎:不高估利润或资产。
Use the same methods each year, so figures can be compared over time.每年用相同方法,数字才能跨期比较。
Include what could affect a reader's decisions; don't bury it in detail.纳入会影响读者决策的信息;不要被琐碎细节淹没。
Every transaction has two sides — a debit and a credit — that must balance.每笔交易都有两面 —— 借方与贷方 —— 必须平衡。
Record things at what you paid, not today's market value.以当初支付的金额入账,而非今天的市值。
3The main financial statements主要财务报表
Your accounts come together in three key statements:你的账目最终汇成三张关键报表:
Profit & Loss (Income Statement)损益表(Income Statement)
Income minus expenses over a period — it shows whether you made a profit or a loss.一段期间内的收入减开支 —— 显示你是赚是亏。
Balance Sheet (Statement of Financial Position)资产负债表(Statement of Financial Position)
What the business owns and owes at a point in time. It always balances:在某一时点,公司拥有什么、欠什么。它永远平衡:
Cash Flow Statement现金流量表
The cash that actually flowed in and out (operating, investing and financing). Remember: profit is not the same as cash.实际流入与流出的现金(经营、投资与融资)。记住:利润不等于现金。
4Records to keep须保存的记录
Good accounts start with good records. Keep:好的账目从好的记录开始。请保存:
- Sales invoices and receipts; purchase invoices and supplier statements销售发票与收据;采购发票与供应商月结单
- Expense receipts and payment vouchers开支收据与付款凭单
- Bank and credit-card statements; loan and hire-purchase statements银行与信用卡月结单;贷款与分期付款月结单
- Payroll records (EPF / SOCSO / EIS / PCB) and SST records if registered薪金记录(EPF / SOCSO / EIS / PCB),以及已注册者的 SST 记录
- Contracts, tenancy and agreements; year-end stock-take合约、租约与协议;年终库存盘点
5Accounting standards: MFRS vs MPERS会计准则:MFRS 与 MPERS
Malaysian companies prepare accounts under one of two frameworks:马来西亚公司依两套框架之一编制账目:
Malaysian Financial Reporting Standards — the full set, equivalent to international standards (IFRS). Used by listed and larger companies.大马财务报告准则 —— 完整版,等同国际准则(IFRS)。上市与较大型公司采用。
Malaysian Private Entities Reporting Standard — a simpler set for private companies. Most Sdn Bhd SMEs use this.私人实体报告准则 —— 为私人公司设的简化版。多数中小型 Sdn Bhd 采用。
6Your yearly accounting & compliance cycle每年的会计与合规流程
For a Sdn Bhd, each year generally runs like this:对 Sdn Bhd 而言,每年大致如下:
- Keep the books —持续记账 —— record transactions throughout the year with supporting documents.全年记录交易并保留凭证。
- Prepare financial statements —编制财务报表 —— directors must prepare them within 6 months of the financial year-end (the first set within 18 months of incorporation).董事须在财政年结束后 6 个月内编制(首份在公司注册后 18 个月内)。
- Audit —审计 —— most companies need an annual audit unless they qualify for exemption (e.g. dormant, zero-revenue or small thresholds).多数公司须年度审计,除非符合豁免(如休眠、零收入或小型门槛)。
- Lodge with SSM —向 SSM 呈报 —— file your annual return and financial statements with SSM.向 SSM 呈交周年申报与财务报表。
- File tax with LHDN —向 LHDN 报税 —— submit Form C and manage your CP204 tax estimate.呈交 Form C 并处理 CP204 预估税。
7Frequently asked questions常见问题
What's the difference between bookkeeping and accounting?记账和会计有什么分别?
Does my Sdn Bhd need an audit?我的 Sdn Bhd 需要审计吗?
Cash basis or accrual basis?用现金基础还是权责发生制?
How long must I keep records?记录要保存多久?
Can I do my own accounts?我可以自己做账吗?
Let us keep your books in order把账目交给我们打理
Hoong Dai's accounting team handles your bookkeeping, financial statements, audit coordination and tax — accurately and on time.宏徕的会计团队为你处理记账、财务报表、审计协调与税务 —— 准确、准时。