Qu：Mar 23 Returned machinery costing $700 to Super Machines, which agreed to refund within a month.
correct 做法係：
DR super machines $700
CR manchinery $700
點解 Super Machine agree to refund 又唔洗increase ~loan to Super Machine~ ? i mean 他 AGREE 時. 唔洗記低 gar mei?
F.4 會計問題
2006-10-17 4:16 am
回答 (2)
2006-10-17 4:33 am
✔ 最佳答案
正常而言，我們退貨給別人，理應即時收到退款。正常的步驟應是：
Dr Cash/Bank
Cr Manchinery
但由於供應商答應在一個月之內退款，也就表示現在還沒有退款，
故我們應當他欠我們錢，是為Debtor.
故應Dr super machinery(Debtor)。
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當確實收到該供應商的退款後，做法如下：
Dr Cash/Bank（收到退款）
Cr Super Machinery（消去之前Dr Super Machinery的債仔紀錄。）
2006-10-17 4:30 am
Super Machines is a creditor, right?
如果係o既話，買貨時on credit,
佢而家agree refund within a month,
照道理就係減翻將來要還o既錢，所以會 Dr Super Machines
而唔會有額外o既acc 黎入Super Machines 日後還o既錢~
大概意思係咁，解釋可能亂左少少，希望睇得明啦~
如果係o既話，買貨時on credit,
佢而家agree refund within a month,
照道理就係減翻將來要還o既錢，所以會 Dr Super Machines
而唔會有額外o既acc 黎入Super Machines 日後還o既錢~
大概意思係咁，解釋可能亂左少少，希望睇得明啦~
參考: myself
收錄日期: 2021-04-26 13:28:43
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20061016000051KK03605