book of original entry

2008-09-05 8:18 am
我想問book of original entry下各簿分別既用途
[因為我唔明咩交易入去咩簿]

1.銷貨簿
2.購貨簿
3.銷貨退回簿
4.購貨退出簿
5.現簿
6.零用/小額現金簿
7.日記簿

回答 (1)

2008-09-06 2:33 am
✔ 最佳答案
1. 銷貨簿 (Sales Journal/Sales Day Book)
記錄賣貨,無論是credit 或是cash,由sales invoice逐項紀錄

2. 購貨簿 (Purchases Journal/Purchases Day Book)
記錄買貨,無論是credit 或是cash,由purchases invoice逐項紀錄

3. 銷貨退回簿 (Return Inwards Journal/Return Inwards Day Book)
記錄別人退貨

4.購貨退出簿 (Return Outwards Journal/Return Outwards Day Book)
記錄我們退貨

5. 現簿(?)(Cash Book)
紀錄Bank 和Cash的收入和支出

6. 零用/小額現金簿(Pettey Cash Book)
紀錄小量金額的支出

7.日記簿 (Journal)
紀錄普遍的支出,如Depreciation, general expenses


收錄日期: 2021-04-27 13:04:01
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20080905000051KK00028

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