請問Dishouored Cheque在P&L內應該點show出來?

2007-02-06 7:03 pm
唔該我想問下,
(1) 如果我收到幾張Dishouored Cheque, 咁入賬時應該點樣show出來呢?
(2) Dishouored Cheque算是公司的expenses 嗎?
(3) 如果我在P&L的Expenses 開一個item 叫Dishouored Cheque/Cheque Return來入數, 正確的嗎?

多謝各位網絡朋友幫幫手, thx!

回答 (2)

2007-02-07 6:48 pm
✔ 最佳答案
(1)Dishonoured cheque 唔係P&L的item,所謂的P&L,係根據accural basis 入數,而唔係cash basis入數。即係話cash receipt定係未還錢仲係on credit都好,我地只係將原本個數入P&L。
例如$1,000,000sales,先假設有一個客用cheque比錢,而該項支票金額為$10,000,當我地收到張cheque之後,我地就幫個客扣左數,

dr.bank $10,000
cr. debtors $10,000
debtor's cheque payment

在年尾bank statement我地發現冇o個項數,即係彈左票。

1)我地要加番大個debtors----balance sheet item(not affect P&L)

dr. debtors $10,000
cr. bank $10,000 ---------> (總之就係dishonoured cheque項數)

2)重新計過provision for bad debts(因為debtors有變動,呢個就影響到P&L)
3)彈票原因有二,一係個客果陣個支票户口唔夠錢比,一係個客破左產,如果只係個客個支票户口果陣唔夠錢還,就唔駛WRITTEN OFF AS BAD DEBTS,但如果係個客已經破產,就要張有關o個個客o既成盤on credit的數入bad debts,再入P&L。

(2) dishonoured cheque 直接黎講唔係公司o既一種expenses,只係會衍生出一類expenses。

(3)唔正確,其實dishonoured cheque係bank recon.statment的一種entry而唔係P&L。
2007-02-07 12:18 am
你收到dishouored cheque, 即係有debtor 還唔到錢俾你啦, 你o羊賬都唔洗入住, 應該第一時間追debtor, 如果肯定追唔到先將account receivable 沖落bad debt => Dr. bad debt written off (P&L item) Cr. account receivable (or debtor a/c).
如果有機會追番但唔知追到幾多or唔知幾時追到, 就要make provision, 一般公司都有policy 去 instruct Account 要做幾多provision 同埋做specific 定係 general (通常跟ageing) => Dr. Provision for bad and doubtful debt (P&L item) Cr. Provision for bad and doubtful debt (B/S item).


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