debit note & credit note的double entry是？

debit note 係問人收錢的,,,, 開俾人..

DR, Account receivable / bank(如一開即收錢)
CR. income.or account related, 例如佢收多了你的運輸費, 你之前係入晒運輸費的, 咁就cr返出黎...

credit note 就係相反, 你收多人錢, 而家退返...

DR. income.or account related
CR. BANK. OR ACCOUNT PAYABLE...

睇下明唔明, 唔明我再補充

2007-06-06 00:57:43 補充：
what is income or account related? 如果本身你開DEBIT NOTE 係帶來收入既, 就入INCOME, 如果係之前你付出了費用(EXPENSES)/ 購貨 (PURCHASE) 咁就可以直接由該賬目扣除..when the unit price has problem. if i issued debit note, Dr AR/debtor, Cr what????? 如果係你開INVOICE 俾人, UNIT PRICE 計少左, 咁就係 CR. TURNOVER / SALES / INCOME