會計...

2007-05-17 6:52 am

✔ 最佳答案

圖片參考：http://hk.yimg.com/i/icon/16/1.gif
Payment in advance 即係先付脹,,,例如你有個expenses(eg.electricity) 係今個financial year後先用到ge...
(假設今個財政年度係Jan 2004 - Dec2004) 甘2005年一月ge電費就唔係今個financial year的expenses (base on accural/matching principle) 甘o係2004年financial statement的角度上，比左2005的電費就應該入: Dr. Prepayment Cr. Cash/Bank.到下年2005年的時候，就可以入Profit&Loss account度。
而deposits to suppliers係指我地比suppliers的錢,,,例如我地爭個supplier$100,000，我地比左個bank deposit佢,,,係$30,000，甘我地就要入Dr. Creditors $30,000 Cr.Bank/Cash $30,000。唔係指先付款定係後付款，而只係指付款。
所謂先付部份款項給 suppliers，我估你指的係按金,,,即係收貨之前比supplier果d錢,,,(就一定唔係指credit sales分幾期比錢,,,)Dr. Stock deposit Cr. Bank/Cash. Notes:Stock deposit =按金。
所以payment in advance 唔等於 deposits to suppliers，而deposits to suppliers性質係同payment in advance 相似,,,但係個entries係唔同ge,,,

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Donald

2007-05-15 8:44 am

payment in advance 即係prepayment, 係一個current asset
如果先付部份款項給 suppliers, 咪debit prepayment, credit cash
到你俾埋尾數收貨個時, 咪debit inventory, credit prepayment and cash

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