pa 問題creditor同loar from xx有咩唔同

A loan was received from J Ming for $50,000 是
入"Loan from J Ming" 而不是入"Creditor".
如果你入左creditor, 是會有錯的o

Creditor同loar from xx有咩唔同 ?

Creditor 主要同公司有經常性的業務往來, 例如 :
1. 供應原材料或貨物 給公司以供銷售用途的供應商
(i.e. Suppliers or Vendors), 我們多數稱它們為"Trade Creditors"

2. 供應文具, 紙張 , 提供連輸或保險服務的團體給我們公司用的,
我們多數稱它們為 " Other Creditors"

公司欠它們的數, 只是它們提供貨物或服務給公司, 而不是它們借錢
給公司用o

真正借錢給公司用的, 我們才稱為" Loan", 例如 :

1. 向銀行借錢給公司用的, 我們稱為" Bank Loan"
2. 向私人(e.g. J Ming) 借錢給公司用的, 我們稱為" Loan from (J Ming)

如果 Bank Loan (or Loan from J Ming) 要在一年內還清的, 它就是短期貸款 (Short-term loan),
我們就要將它放在 Balance Sheet 上的 "Current liabilities".

如果它的還款期超過一年的, 它就是長期貸款 (Long Term Loan),
我們就需要將它分成兩部份放在 Balance Sheet 上o
一年內要還的金額就放在 Balance Sheet 上的 "Current Liabilities"
餘數就放在 Balance Sheet 上的 "Long Term Liabilities"

e.g. J Ming 借給公司 $50,000 是可以分兩年還的o 頭一年需要還
$30,000 第二年還餘數$20,000- 這筆Loan 放在 Balance Sheet 上
就是這樣 :

Current Liablities :
Loan from J Ming $30,000

Long Term Liabilities :
Loan from J Ming $20,000

If this is really a loan with terms of repayment, interest etc, it should be recorded in Loan from J Ming.
If the amount is small and not exactly a loan but a temporary advance, then treat it as Sundry Creditor to differentiate from Trade Creditors.
Normally speaking, amout due to a creditor is a short term, likely repayable within a year. So, it ususally reflected in Current liability. A loan is usually a long term borrowing with terms. In this case, the amount repayable within a year ( Short Term Portion ) should be reflected in Current Liability and the amount repayable a year or more later ( Long Term Portion ) will then be reflected in the Long Term Liability.