TRADING 公司入帳 20 分 請用中文答

I wish to reply as follows:
1. It depends on your trading terms: FOB, C&F, or CIF. In the normal case (FOB and C&F), the first is the deposit or down payment. The second payment is the payment upon shipment, and the last payment being the payment upon receipt of goods by buyer. In the first payment, you debit bank and credit deposit received. (For payment to supplier, it is debit deposit paid and credit bank). The second payment from buyer you will debit bank(2nd sum), accounts receivable (3rd sum) and deposit received (1st sum) and credit Sales. Upon receipt of final payment, you debit bank and credit accounts receivable.
2. As above, upon payment of 1st sum, you debit deposit paid and credit bank. For 2nd sum, you debit purchase or cost of goods sold and credit deposit paid (1st sum), bank (2nd sum) and accounts payable (3rd sum). On final payment, you debit accounts payable and credit bank.
3. If you maintain multi-currency ledger, that means you have book rate for each currency. So, upon receipt or payment of foreign currency, you will charge the accounts in HKD at the book rate.
4. Only Sales and Purchases are P&L item, all others are BS. This did not include any bank charges, exchange difference, interest charges which are all P&L items if you use LC for payment or collection.
Hope the answer meet your needs.