ACOUNT題~

1 月:
Dr sundry expense account $100
Cr Creditor (A公司) $100

2月:
唔使做野..

3月:
Dr Creditor (A公司) $100
Cr Bank / Cash $100

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假設我是C公司.
1月份: Dr. the account that is related to 紙. e.g. sundry expense account.
Cr. Accounts payable.
2月份: No entry
3月份: Dr. Accounts payable
Cr. Bank/Cash (depends on the payment method)

2007-07-20 23:58:08 補充：
of course there are a lot of other answers for this question.e.g. 1月份: Dr. StationaryCr. Creditors A/CAs my company bought the paper without paying money,so Creditors A/C is credited.

2007-07-20 23:58:37 補充：
On the other hand, as my company had a 支出, therefore a expense A/C should be debited. Of course the A/C which is debited varies in different companies.2月份: No entry

2007-07-20 23:59:05 補充：
This is because the used up of paper does not affect the transaction.i.e. No matter u use up the paper in 2月份 or not, u still need to pay money to A公司 for buying paper from A公司.3月份: Dr. Accounts payableCr. Bank/Cash/Petty Cash

2007-07-20 23:59:41 補充：
When my company pays A公司, the Creditors A/C is debited to remove the $100 in the credit side of the Creditors A/C which is written down in the 1月份.Besides, as my company gave out money to A公司, my company gave out cash/cash in bank, so Bank/Cash/Petty Cash is credited.

2007-07-20 23:59:52 補充：
Note: Accounts payable = Creditors A/C

入$100