暫付款和暫收款應該點入entry呀? 謝謝

暫收款同暫借款其實係兩個唔同嘅nature,所以有兩個唔同嘅入法。
如果係暫付款,可能係你付訂金給供應商。
dr temporary disbursement
cr bank

如果係暫收款,咁可能係你個客比訂金你
dr bank
cr temporary receipt

喺咁嘅情況,就需要有兩個唔同嘅account,不過現實生活(以我自己為例),就唔會做兩個唔同嘅account,,因為公司細,d數好易分得開所以只用一個account - temporary receipt,不過entry就冇分別。

暫付款
DR Temporary payment (過渡性戶口) / Cash Advances to supplier (or staff)
CR Bank / Cash

暫收款
DR Bank / Cash
CR Temporary receipt (過渡性戶口)/ Advances from supplier