西裝批發會計

1. Definitely yes.
2. Yes. In the same format we used in our bookkeeping and financial accounting.
3. When materials are purchased and sent out for manufacturing, we Dr. materials Dr. manufactruing expenses. We are not running a factory and therefore the manufacturing account is not applicable in this sub-contracting arrangement. Please note the income of the company is from the sales of fashions and not the manufacturing income as for a factory. The accounting system is that of a trading company.

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由於西裝本身有基本成本數據，佢地一般要採用標準成本會計(Standard Costing)，即係俾幾多碼布你要做幾多套衫！因此你會在發料俾廠時候會咁做：Dr. 廠 Cr. 物料, 而當成品回公司就以標準成本(即每套預計之成本)入賬而差額就會入物料差額(Material Variance)。咁做係要睇工廠做衫有冇用盡材料，而廢料其實可以賣錢，因此成品管理對外發工廠係好重要！其他入賬基本上同貿易公司分別不大，你應該可以勝任！
僅供參考！