請幫手, 會計入數一問

(1) 在會計工作中, invoice及Debit Note在年結時, 有什麼分別.
有 invoice，入應收帳款，這是公司的貨款
有Debit Note，則入其他應收，與貨款無關
(2) 有客戶贊助年飯, 開了劃死支票, 需入銀行,寫傳票時, , Dr - Bank 咁Cr 入那個A/C呢?

Dr - Bank
Cr－Ｔemporary Rec'd
等付年飯錢時,
DrＴemporary Rec'd
Cr Bank
如錢有多餘,可轉入其他收入,反之,如錢不够,則要入番公司的費用

1) invoice related to the goods but debit note related to the services charges to your CUSTOMER or returned goods charges to your VENDOR
the goods means phyiscal goods or intangible goods
2) donation -
a) received cheque from customer
dr bank
cr temporary a/c - discription : received cheque from ABC COMPANY for donation
issue cash cheque
dr temporary a/c - description: contra cheque received from ABC Company for donation
cr bank
please note that: you should write a clearly desciption when you record entry in or out in the temporary a/c. If not, you will create more troubles. Because, auditor will require you to explain each entry in the temporary a/c.
Also, you avoid to have any balance in the temporary a/c.