會計一問 accounting entry

Question 1

Dr Loan to Employee
Cr Bank <---------It's Ok

Dr Bank
Cr Loan to Employee <------It's OK

Question 2.

假設１）你是trading firm，因為year end你不會book大個支出，不會令個　I&E Loss　所以
Dr Deposit paid (Prepayment)
Cr Bank
After year end 才收到貨既ｅｎｔｒｙ
Dr Purchase
Cr Deposit paid (Prepayment)

假設2) 你是mfg firm，入賬是
Dr Deposit paid (Prepayment)
Cr Bank

你的supplier 交貨時，你會沖番deposit如下
Dr Stock/Purchase (raw material or finish goods)
Cr Deposit Paid (Prepayment)

Question 1

DR. Short term loan to employee
CR. Bank

If your company is a limited Company, according to Companies Ordinance Sec161B, if loan to staff exceed $ 100,000 in a year, you have to disclose in the financial statements and that loan must be approved by board of director. So you need to prepare mintues for it. Besides the mintues should be supported by an agreement(借據) between the company and the staff, if the agreement stated that the repayment term is more than one year you need to seperate the portion to current and non-current in the financial statements.

When the staff repaid

DR. Bank
CR. Short term loan to employee

Question 2

DR. Trade deposit paid
CR. Bank

When goods delivered to your warehouse

DR. Purchase
CR. Account payable
CR. Trade deposit paid