公司每月都會到銀行對換人民幣後交給大陸公司當petty cash用，但每次的匯率都不一樣，我是否應先訂立一個人民幣對換率，及後每個月都以此對換率為入數準則？
ｅｇ
公司訂立之對換率為 1.03, 公司本月對換了RMB102,600 (即HKD100,000 ----> 當今次銀行對換率為1.026）
即 Dr Petty Cash-China HKD100,000 --->是否正確？
Cr Bank HKD100,000 --->是否正確？
到月尾埋petty cash 時，
Dr 所有Exp. (eg: Car exp, salary......) Total支出了RMB50,000, Dr side 可否先直接入人民幣總數?
Cr ?
又Exchange Diff. 點入？
問題有點複雜,希望大家能代為解答,請幫忙填埋數目, many thx!
會計入賬問題
2007-10-25 11:53 pm
回答 (2)
2007-10-26 8:19 am
✔ 最佳答案
留意 : 現在￥對＄再用 Rate :1.03 是否過大?先定Rate 是對的, 但要留意是否合適!
香港入賬方式 : 設定Rate : 1.00
對換Rate : 0.99
1) 大陸公司 C/A Dr HKD99,000 (對換後大陸公司只能收到RMB99,000)
Bank Account Cr HKD100,000 (HKD100,000x0.99=RMB99,000)
Exchange Diff A/C Dr HKD 1,000 ((1-0.99)x100,000)
Rate : 1.03
2) 大陸公司 C/A Dr HKD103,000 (對換後大陸公司全收RMB103,000)
Bank Account Cr HKD100,000 (HKD100,000x1.03=RMB103,000)
Exchange Diff A/C Cr HKD 3,000 ((1.03-1)x100,000)
2007-10-26 00:26:36 補充：
當大陸公司來支出單做法如下 : Rate :1.00Petty Cash -- (所有RMB單數 eg. RMB350 ) Dr HKD350 (計算以設定的匯率計算,因價差己在交款時扣除) 大陸公司 C/A Cr HKD350
參考: 此解釋希望能令你明白!
2007-10-26 12:22 am
Hong Kong Office Book:
Dr Current A/C - China HKD100000
Cr Bank HKD100000
Dr China branch exp HKD48733 (RMB50000/1.026)
Cr Current A/C -China HKD48733
China Office Book:
Dr Cash and Bank RMB102600
Cr Current A/C - HK RMB102600
(received cash from HK head office)
Dr Exp RMB50000
Cr Cash and Bank RMB50000
(paid operation exp)
Dr Current A/C - HK RMB50000
Cr Exp RMB50000
(China Branch exp transfer to HK Head Office)
In the cash items, just use the actual rate 1.026
If it involve the asset/liabilities, it should be use the month/year end rate to adjust the exchange profit and loss.
Dr Current A/C - China HKD100000
Cr Bank HKD100000
Dr China branch exp HKD48733 (RMB50000/1.026)
Cr Current A/C -China HKD48733
China Office Book:
Dr Cash and Bank RMB102600
Cr Current A/C - HK RMB102600
(received cash from HK head office)
Dr Exp RMB50000
Cr Cash and Bank RMB50000
(paid operation exp)
Dr Current A/C - HK RMB50000
Cr Exp RMB50000
(China Branch exp transfer to HK Head Office)
In the cash items, just use the actual rate 1.026
If it involve the asset/liabilities, it should be use the month/year end rate to adjust the exchange profit and loss.
收錄日期: 2021-04-16 16:28:28
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20071025000051KK01672