入賬問題：賬名

These maybe the purchases are made in foreign currency. The slight difference is then due to the conversion rate of that foreign currency to Hong Kong dollars. So the difference should then be charged to Exchange Difference Account.

2009-08-19 21:06:31 補充：
It is quite incommon to have odd cents in local purchase for direct settlement in HK$. This is not a discount in nature. Perhaps, it is a good idea if you could give out an example without mentioning the parties involved.

2009-08-20 16:18:37 補充：
In this case, the whole amount should be entered as purchases with the same amount for cheque settlement.

2009-08-20 16:19:41 補充：
This is then not an exchange difference nor a discount.

如果真係兌換之差額,就入 exchange difference.

如果唔係, 一般咁細既數, 會計埋入 purchase 或 sundry expense ( or sundry income)

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(^_^)

我地成日都見到啲人唔找零頭，以你例一就係雜費而例二就係雜項收入。幾個仙呢啲濕碎嘢就無謂同人呦啦！
希望幫到你！