1)Cash sales $4000 paid direct into the bank(請問點解)
2)
Nov16 Part of the goods $470(net of trade discount)bought from J Lee was faulty anf it was returned to him
Nov16 Returned part of the goods,as it was not suitable, to D Fong with a net amount of $184
(我要將16號既transactions入落returns outwards journal,但係我唔清楚個數字係幾多!
因為16號既transactions分別有net of trade discount同net amount,請問點解同應該入咩數字)
Account問題
2007-01-22 11:04 pm
回答 (2)
2007-01-22 11:27 pm
✔ 最佳答案
第一點即係話公司做左個cash sales，現金比錢(唔係on credit)，(payment method)(付款方式)入左銀行。dr bank $4,000
cr sales $4,000
第二點:11月16日我地買左JLee一批貨之後退貨，入晒 $470，其實TRADE DISCOUNT係sales 同purchase直接扣除，同discount allowed同received冇關係...
purchase冇影響，只係影響creditors(即JLee)
D FONG 個CASE 入net amount，
即return outward總共入$470+$184 = $654
net amount = price at par - any trade discount = net of trade discount
2007-01-22 15:30:11 補充：
有無咩唔清晰ar?
2007-01-24 10:11:26 補充：
你d買賣掉轉晒ar，史奇...
2007-01-23 1:25 am
1. 買咗$4000貨係現金，而直接放入銀行
所以你要DR Bank$4000 ; CR Sales $4000
2. i 16/11 你係 J Lee那裏賣咗啲貨$470，而你係賣既時候 J Lee沒有任何 Discount比你 (net of trade discount)，現在要退回$470 既貨給 J Lee
ii 你係D Fong 喥賣咗$184貨，而沒有任何Discount，所以就寫net amount
所以你係Returns outwards Journal入面要寫：
Date:
16/11
Particulars
J Lee
D Fong
Detail:
$470
$184
Amount:
$654
2007-01-23 11:40:39 補充：
2 i 但如果在purchases時，J Lee有比過discount，咁退貨時都要比返個Discount既價錢他。如果沒有就不用理會此句(net of trade discount)
所以你要DR Bank$4000 ; CR Sales $4000
2. i 16/11 你係 J Lee那裏賣咗啲貨$470，而你係賣既時候 J Lee沒有任何 Discount比你 (net of trade discount)，現在要退回$470 既貨給 J Lee
ii 你係D Fong 喥賣咗$184貨，而沒有任何Discount，所以就寫net amount
所以你係Returns outwards Journal入面要寫：
Date:
16/11
Particulars
J Lee
D Fong
Detail:
$470
$184
Amount:
$654
2007-01-23 11:40:39 補充：
2 i 但如果在purchases時，J Lee有比過discount，咁退貨時都要比返個Discount既價錢他。如果沒有就不用理會此句(net of trade discount)
收錄日期: 2021-04-18 20:37:11
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20070122000051KK01613