會計入帳流程?

其實前一個回答者既答案我覺得唔arm
我同意係stock on consignment,但因為就算我地比左d stock客,risk and rewads 都仲係我地既,姐係d貨仲係我地既,另外即使係合約下貨都仲係我地到.所以首先一定唔可以入去sales account,而且佢未買我地d貨又點會係我地既debtor呢?

入帳如下

DR consignment to consignee
CR goods sent on consignment

如果中間有cost比左
DR consignment to consignee
CR bank

如果係未比既

DR consignment to consignee
CR consignee

賣就

DR consignment sales
CR consignment to consignee

之後就揾CLOSING STOCK(STOCK 既COST FEIGHT, INSURANCE, RENT等既COST,但COMMISSION就唔計入去)

計完個數就入去consignment to consignee

揾完CLOSING就BAL個PROFIT/LOSS 去P&L,叫做PROFIT ON CONSIGNMENT / LOSS ON CONSIGNMENT

dr/cr consignment to consignee睇下係profit定loss
dr/cr p/l



另外如果係一D唔係專做CONSIGNMENT 既acc software既入帳就應該係

dr stock on consignment
cr stock

賣就

dr sales
cr stock on consignment

2008-04-11 01:13:02 補充：
另回應上一個回答者,audit係唔會自己幫你去計d tax,因為佢係幫你睇下d financial report係咪in true and fair view,如果計係要個client另外叫佢幫我地計

如果個客佢賣唔出 D 貨, 可以將o個 D 退番比供應商
咁就係 Consignment 啦, 因為 D 貨由頭到尾都仲係屬於個供應商。
(賣左o個 D 就緊係屬於個Customer 了)

如果係 consignment : (e.g. D 貨值 $ 5000, 但個客只係賣出一半)

運 D 貨比個客
Dr. account receivable / debtor 5000
Cr. sales 5000

到年底結算, 咁就要退番一半既貨, 因為個客賣唔出
Dr. sales 2500
Cr. account recevable / debtor 2500

** 唔會 Debit "Return inwards", 因為係 consignment 既特色,
個客賣唔出而退貸, 係當之前部分既 Sales 無效
所以直接 Debit 番個 Sales 啦

不過, 如果呢個 Case 唔係 Consignment 既話,
就當平時咁入 OK

Dr. account receivable / debtor 5000
Cr. Sales 5000

* 去決定係咪 Consignment, 最重要係睇D 貨運左比個客後,
個擁有權o係邊個身上, 供應商 ?? 客人 ??
同埋, 睇下個客賣唔出係咪可以退番哂比個供應商。

如果個客賣唔出係退番哂, D 貨個擁有權都係o係個供應商到,
所以係 Consignment (寄售)
e.g. 白香港既報紙檔就係 Consignment 啦, 因為賣唔出既可以退番哂比出版商。

照你個 case 睇, 個客唔似賣唔出係退番哂, 只係唔比 $ 住先姐
所以, 我覺得你個 Case 唔係 Consignment
所以用 Easy o個個方法入賬就得啦

2008-04-08 02:49:39 補充：
有限公司基本上一定要搵audit firm 核數報稅。

因為要去證明你提供既資料係唔係真同岩, 而且 audit firm 會幫你把要比既 tax reduce 到最低, 所以通常都會搵 audit firm 報稅。