account 問題

首先A公司是有營運的. 所以一定要做數. 你可以用一個Current account with B 在A的會計帳內記帳.

Current Account Balance 是可以 Debit 或 Credit, 因此用 Current Asset or Current Liability 都沒有所為的. 最主要是在年底結數的 Balance 是 Debit or Credit. 當是 Debit Balance 這個 Current Account 便是 Current Assets, 當是 Credit Balance 它便是 Current Liability.

B公司你說是沒有營運, 但是有银行支款及收款, 因此其實B公司也需要記帳入數. 你可以把代A公司收款及付款的記錄記帳在 Current Account with A. 跟上一段做法一樣.

不過如果比稅局查到, 你們是需要有合理解釋. 為什麼要用B公司代收或代付. 最好是由A公司自己收或付款就最好的.

Maintaining a current account in a company to record such transactions on behalf is apparently quite easy. But, from your statment, I think Company B may actually carrying a business of trading and not dormant as you said. Purchase order and L/C are all drawn in name of Company B. B may actually is a contracting party of the sales evidencing by the documents are all to and in name of Company B. B may then be carrying a trade but not being reflected in the B's account. Instead, the sales proceeds are regarded as a credit received from A reflected as a credit balance in Current Account with Company A and then the credit ( Money ) may being used to pay off A's expenses.
To conclude, if B is involved in the having negotiation, concluding sales agreement, receiving purchase order and L/C and the operation of its bank account, then B is not dormant but carrying a trading business in its own name. Hence, proper treatment in the accounts of B must be made and separate tax return has to be submitted unless the above assumption and arguments are not valid. This is a fundamental issue.

做法很簡單，於A公司之帳目內開立一個C/A with B， 於B公司之帳目內開立一個C/A with A，並按時將兩個A/C 對帳便可