入賬問題Amount due to director

[匿名]

2009-09-04 2:28 pm

公司現金(包括銀行存款)不足，須director暫借，這個賬是負債類（folio 2xx)還是資本類(folio 3xx)？

例：
folio 　Account 　　　　　　　　　Dr 　　Cr
501 　Purchases of goods 　　　　10000
(2/3?)xx 　　Amount due to director　　　　10000

又問：
以上面為例，是否要先做一筆
folio 　Account 　　　　　　　　　Dr 　　Cr
101 　Cash in hand　　　　　　　10000
(2/3?)xx 　Amount due to director　　　　　10000

然後才做這一筆
folio 　Account 　　　　　　　　　Dr 　　Cr
501 　Purchases of goods 　　　　10000
101 　　Cash in hand　　　　　　　　　10000

謝謝

回答 (1)

用戶2576

2009-09-04 5:46 pm

✔ 最佳答案

This is a payment by the director on behalf of the company without paying in cash to the company first. So, simply use your first entries. The amount due to the director is normally grouped under current liabilities in the Balance Sheet.

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