如題，請問呢兩個情怳應該入咩帳呢?
我地俾deposit - 例如：電力公司既deposit
人地俾deposit我地 - 例如：客人俾既deposit|
謝謝。
會計 - 我地俾deposit & 人地俾deposit我地
2008-05-06 12:07 am
回答 (2)
2008-05-06 12:14 am
✔ 最佳答案
我地俾deposit:DR. Deposit paid (Balance sheet)
CR. Bank (Balance sheet)
人地俾deposit我地:
DR. Bank (Balance sheet)
CR. Deposit received (Balance sheet)
*無論deposit paid或者deposit received都不應該入Expenses 項目，因為兩者都係暫付/暫收，將來有一日都係會refund或者refund給人，所以兩種都係Balance sheet item。
2008-05-06 12:43 am
For electricity deposit, you should charge it to Utility Deposit account. An asset account.
For deposit received from Customers, you should charge it to Trade Depsoit Received. A liability account.
These 2 kinds of deposit is quite different and must not be mixed up. The Utility Deposits will be very inactive unless the deposit is refunded when your company is moving out. However, the Trade Deposit will be moving very fast. These amount will reduce the amount in Trade debtors as soon as invoice is issued to that customer. The time duration of this account is quite short.
For deposit received from Customers, you should charge it to Trade Depsoit Received. A liability account.
These 2 kinds of deposit is quite different and must not be mixed up. The Utility Deposits will be very inactive unless the deposit is refunded when your company is moving out. However, the Trade Deposit will be moving very fast. These amount will reduce the amount in Trade debtors as soon as invoice is issued to that customer. The time duration of this account is quite short.
收錄日期: 2021-04-25 20:30:05
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20080505000051KK01253