會計問題 - payroll

其實同一個voucher no. 都得 (最緊要要分開filing)
如果想分clear D~我就會用第2個voucher no.
例如平時用開:
BR = bank receipt
BP = bank payament
CR = cash receipt
CP = cash payment
GJ = general journal
TJ = internal transfer journal
咁你開多一個叫:
SP = salary payment
再獨立filing~~咁就最好喇。

唔明可再問or來信，hope can help you.

一般嚟講員工薪資屬於公司秘密資料, 除咗要將傳票(voucher)及相關資料分開存檔以外, 出糧個戶口都係同平常公司運作戶口不同o 咁做係避免有人可以從個別數字猜測員工薪酬o 如果真係用呢種叫Payroll A/C 形式出糧, 咁所有支出在於每月從營業銀行戶口將所需總金額轉去薪資戶口, 然後從薪資戶口出糧俾員工, 咁所有資料都可以保密o
希望幫到你!

2010-03-12 22:36:18 補充：
唔需要傳票編號因為唔用自動轉賬員工一般少於十人, 因此支票留底並附於Payroll A/C做憑證就可以!

We ususally use an envelope with the cheque in to the employee. For accounting issue, we use a unique voucher number for all transactions as they are all through bank payments i.e. a standard bank payment voucher no.

However, for keeping it a confidential information, you may use a schedule showing the name of the staff, salary, cheque no., duly authorised and approved for the cheques issued for salary. This schedule is to be separarely filed. The description in the payment voucher is then simply stated as salary for 2010-03 without mentioning the name of the staff.