銷售帳及外幣之會計入帳問題

1.如購貨後,把貨當禮物送出去(當宣傳咁)....咁如何入帳呢....

Dr. Advertisment
Cr. Purchase / inventories

睇你平時有無keep stock

2. 我地公司幫另一間公司搵到生產..咁呢間公司會分返O的$給我公司那是否都是當COMMISSION入帳....OR要分仔細O的..

Dr. Bank
Cr. Commission income

唔收同一般收入放埋，因為佢本來無cost，最好响p&l 度放other income - commission

3.如購貨當中....貨品要包裝...那這些費用是否應該不作開支費用..應算作PURCHASE 的COST內呢....
THANKS!

如果你無manufacturing account 就

Dr. Purchase (同貨價一起做)
Cr. Bank

如果有 manufacturing account 就
Dr. Packing (under manufacturing account)
Cr. Bank

4.多貨幣入帳時如RMB咁,是否應每月SET一個EXCHANGE RATE來用作做帳舛用....而每次產生的對換損失都是入係EXPENSES 度

你最好一年先adjust 一次個rates 因為如果你個rates 日日都唔同，你清 receivable 嗰時會好槓架，而且正式做法係佢比錢嗰陣同你厡用個rates 有唔同先會出左個exchange difference。另外係如果你公司係有外幣戶口的話，其實你係要adjust 埋個balance sheet 架。

1. Dr. Advistment/ Sampling for customer
Cr. Purchase
2. You are right,
Dr. Bank / Account receivable
Cr. Commission income
3. Kind of right, my expresie is Dr packing Cr Bank and included in cost of good sold
4. Yes, any difference between the sales amount should recognise as exchange difference / exhange gain/loss