這會計帳是一間汽車維修公司，主要收入是Service Income
在一單Service Income中已做
Dr Account Receivable $10,000 Cr Serive Income $10,000
當中成本(支出單)有$530是驗車費、$150代去驗車費、$2000汽車零件、$4000車輛牌照費、$100速遞公司代去買牌照費、$300拖車費
在這情況下，以上的支出怎樣做呢？Account Name是甚麼呢？
代支的款項如何處理？
2008-08-07 7:26 pm
回答 (4)
2008-08-08 4:12 am
✔ 最佳答案
我曾處理汽車維修公司經驗，在這情況下一定是要有效反映代支出的真正狀況:-Dr Account Receivable (車牌 AA1234)# HK$7080
Cr Bank / Cash HK$7080
Descriptions: 代車牌 AA1234支出 $530驗車費、$150驗車費、$2000汽車零件、$4000##車輛牌照費、$100速遞公司代去買牌照費、$300拖車費
# 一定要做有顯著的標記 eg: 車牌 AA1234
## 沒有車輛牌照費是$4000請查對!
參考: *** 資料由 資深稅務及會計經理@佳宜會計稅務公司 提供
2008-08-17 12:46 am
Simply debit all $ 6,550 to Direct Job Costs. This is a direct costs related to the operational business carried out by the company. Of course, for cost analysis, you could divided the Direct Job Cost to (1) Direct Job Cost - Inspection Fee (2) Direct Job Cost - Spare Parts (3)etc... where appropriate.
2008-08-13 12:21 am
當中成本(支出單)有$530是驗車費、$150代去驗車費、$2000汽車零件、$4000車輛牌照費、$100速遞公司代去買牌照費、$300拖車費
Dr cost of services $XXXXX
Cr Bank $XXXXX
Dr cost of services $XXXXX
Cr Bank $XXXXX
2008-08-07 10:41 pm
有 2 個方法
一 :
Dr. Cost 7,380
Cr. Account payable/ Petty cash / Cash 7,380
直接做成本，唔使咁煩
二:
Dr. Services Income 7,380
Cr. Temprary receipt 7,380
因為其實d錢係代收代付，到真係比嗰時再
Dr. Temprary receipt
Cr. Cash / Bank
一 :
Dr. Cost 7,380
Cr. Account payable/ Petty cash / Cash 7,380
直接做成本，唔使咁煩
二:
Dr. Services Income 7,380
Cr. Temprary receipt 7,380
因為其實d錢係代收代付，到真係比嗰時再
Dr. Temprary receipt
Cr. Cash / Bank
收錄日期: 2021-04-20 12:02:19
原文連結 [永久失效]:
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