會計入帳(對沖帳)

Dr Suspense
Cr Account Receiviable

Dr Account Payable
Cr Suspense

只要用suspense account 暫時入帳就可以

For any netting off accounting treatment, first of all you have to refer to the sales/purchase agreement, to ensure the netting-off treatment is allowed and agreed by both parties. If you make sure you can net off the AR and AP, then the following entries should be:

Dr Accounts Receivable - A customer
Cr Sales
Dr Purchase
Cr Accounts Payable - A customer

Remember, both sales and purchase you have to record no matter you net off AR/AP or not. If not, the sales and purchase will be understatement.

Then,
Dr Accounts Payable - A customer
Cr Accounts Receivable - A customer

The remaining balance in AP accounts represented the amount your company has to pay.

creditor control a/c
DR side 入transfers/ contra :SL

debtor control a/c
cr side 入 transfers/ contra :PL

transfers/contra 係對銷GE意思
PL係purchases ledger 即creditor control a/c
SL係sales ledger 即debtor control a/c

我會計讀英文所以唔係咁知中文GE講法...

1. 你必須要做一份Statement說明你要對沖那張Invoice的詳細資料(當中是包括應付Invoice及應收Invoice)，這份Statement是作為你做對沖憑証的Supporting。

2. Dr: A/C Payable-公司名稱:XXX , Cr: A/C Receivalbe-公司名稱:XXX

3. 由於A/C Payable-公司名稱:XXX 的total amount > A/C Receivalbe-公司名稱:XXX 的total amount ，所以你做完對沖調整後，在 A/C Payable-公司名稱:XXX 仍有Balance，你唯有做一張 Debit Note 去沖數。至於這張憑証如何入帳，Dr: A/C Payable-公司名稱:XXX ﹐Cr:真是要知道你這筆費用是如何處才知道如何入帳，如果是退貨的(Cr: Stock/Purchasing A/C)。