煩大家請教,謝謝.
更新1:
在埋數Temp Received應否在Balance Sheet 中扣除(i.e. Current Liability), 因實際上銀行存款不是月結單所示.
銀行錯誤入數會計處理
回答 (2)
2008-05-20 1:46 am
✔ 最佳答案
你應在年結時Dr. bank
Cr. Temp account
在下一年度銀行adjusted 後
Cr. Temp account
Dr. bank
audit 會send bank confirmation 比銀行, 佢出嚟嘅數會係未adjust 嘅數,因為銀行都係第二個月先做返
如你在balance sheet 扣除咗 temp account , audit 就要解釋
2008-05-17 11:05 pm
入暫收款即可：
Dr bank
Cr temporary received
等銀行扣回時：
Dr temporary received
Cr bank
Dr bank
Cr temporary received
等銀行扣回時：
Dr temporary received
Cr bank
收錄日期: 2021-04-19 01:06:04
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20080517000051KK01160