Account...老闆用自己的信用卡比公司支出點入帳急!!

1. When you make a payment of the credit card, you have to analyze the amount for company's expenses and the amount for director's personal use. For company's usage, you have to Dr. company expenses e.g. Telephone, Printing and Stationery etc. For private use, Dr. director's Current Account. The opposite entry is Cr. Bank Account.
2. Yes, an account named as 'Director's Current Account' should be opened in the books. The Dr. balance will be shown as Director's Current Account under the Current Assets in the Balance Sheet i.e. the director is a debtor of the company as there is a balance due from him.

一.老闆用自己的信用卡比公司支出，但由公司支票找信用卡數，當月結單來時，
1.將其中公司應支出的費用可入：
Dr Expenses
Cr Other Payable--Credit Card Co
2.牽涉到老闆私人的費用，可入：
Dr Current Account--Shareholder or Director XXX
Cr Other Payable--Credit Card Co
到咗找數時：
Dr Other Payable--Credit Card Co
Cr Bank
二. Current Account--Shareholder or Director XXX 是一個你老細的往來帳戶，老細欠公司錢時Debit 此Account，反之則Credit 此Account，它屬於Balance Sheet的Account,年結時要將餘額結轉至下一年繼續記帳。