請問L/C 的入賬方法

When your bank opened an L/C to your supplier, you need not make an entry in the books. A separate memorandum record, not part of the accountign books, must be kept showing the L/Cs opened via your bank. This record could be checked with the bank for details.
However, when you received the invoice from your supplier and the amount will be drawn on that L/C, then you should Dr. Purchases Cr. Bills Payable. On payment, Dr. Bills Payable Dr. Bank Interest and Charges Cr. Bank

用手入轟汏大汏汏大友大汏勽人水