請問以下應怎入賬?
老細出trip給他兌換了USD5000 (=HKD38,700)作為用費,
及後他回來交回餘款 USD1000
即他共用了 USD4000
請問
1. 兌換了USD5000 (=HKD38,700)作為用費, 應Dr? Cr?
2. 他回來交回餘款 USD1000, 應Dr? Cr?
3. 他共用了 USD4000, 應Dr? Cr?
Thanks!
有關會計入賬問題
2008-12-09 6:41 pm
回答 (2)
2008-12-09 10:44 pm
✔ 最佳答案
1. 出差時候公司出美元現金俾老板：Dr. Trip Advance (U$5,000) $38,700
Cr. Bank/Cash $38,700
2. 出完差俾現金同單據：
Dr. Cash (U$1,000) $7,740
Dr. Overseas Travelling (U$4,000) $30,960
Cr. Trip Advance $38,700
希望幫到你！
2008-12-09 9:08 pm
1. When cash drawn via cheque for USD5000, use the bank payment voucher to Dr. to Temporary Account
2. When money back and pay in to bank together with the trip expenses
Dr. Bank for the USD1000 to be paid in
Dr. Trip Expenses USD4000 e.g. hotel Accomodation, Air Tickets etc
Dr. / Cr. Exchange Difference on USD / HKD
Cr. Temporary Account for the USD5000
Supporting vouchers e.g. hotel bill and expenses bills should be attached to the bank receipt voucher as evidence.
2. When money back and pay in to bank together with the trip expenses
Dr. Bank for the USD1000 to be paid in
Dr. Trip Expenses USD4000 e.g. hotel Accomodation, Air Tickets etc
Dr. / Cr. Exchange Difference on USD / HKD
Cr. Temporary Account for the USD5000
Supporting vouchers e.g. hotel bill and expenses bills should be attached to the bank receipt voucher as evidence.
收錄日期: 2021-04-25 20:31:19
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20081209000051KK00322