會計項目解釋

意思是: 收到G See的支票$315. 那張支票是清還一項$344的欠款; 該支票是直接存入銀行. (清還的意思是指不再有欠款)

所以:
Dr. Bank $315
Dr. Sales Discount / Discount Allowed $29
Cr. Debtors - G See $344

因G See的欠款是$344, 但只支付$315以清還該$344的欠款, 即暗示該差額$29是提供給G See的discount. 常見於提早付貨款或拖欠日久, 收得幾多得幾多, 費費冇錢收.

第三個回答者.你答得好詳盡,但我唔知按咗咩.我想給你最高分的.

2008-08-18 15:09:14 補充：
因為我第一次發問.點都好唔該晒你呀.thank you.

When you received a cheque from a debtor, the debtor will be credited and the bank will be debited for the amount.
Now, G See, assume a trade debotr, paid you $315 in full settlement, you should Dr. Bank $315 and Cr. Trade Debtor $315. There is a remianing balance of $344-$315 = $29 in the Trade Debtor account. This $29 will not be existed as full payment is assumed to be received. So, this remaining balance should be regarded as Discount Allowed Dr. discount Allowed Cr. Trade Debtor.
To put it in 1 transaction :
Dr. Bank $315
Dr. Discount Allowed $29
Cr. Trade Debtor $344

Dr Bank $315
Dr Bad Debt or Bank Charge $29
Cr AR $344