(出口公司) account 入帳問題

1)開咗Invoice比客人時,客人比了Deposit, 點入帳：Dr. Debtor (Balance) Dr. Deposit Received Cr. Sales (Gross)

2)收埋客人的Balance,點入帳: Dr. Bank Cr. Debtor

3)公司有收開LC, 應該係點入帳呢? 如果銀行有做PACKING LOAN 又點入帳呢?
LC 即係Letter of Credit, 係信貸額嘅一種，你唔用係唔使入賬。Packing Loan(P/L) 本身亦係銀行信貸，不過銀行借錢係要按照你收到幾多L/C去借俾你買貨。而當你從客戶銀行收回貨款時候，P/L就會從收款中扣除。銀行借P/L時候:Dr. Bank Cr. P/L 而當收到貨款時: Dr. Bank (Bal) Dr. P/L Cr. Debtor

4)如果有D貨款是老板自己付了現金,點入帳呢?
咁即係老板私人幫公司俾錢啦！Dr. Purchase/Creditor (視乎係咪成張單佢俾) Cr. Proprietor/Director C/A
僅供參考！

1. When an invoice is issued. Dr. Trade Debtors Cr. Sales. When a deposit is made by the customer, Dr. Bank Cr. Trade Debtors and state out a partial payment or a deposit be made against an invoice by the customer.

2. When the balance is received. Dr. Bank Cr. Trade Debtors

3. When an L/C is opened by bank, no entry is required as this is a credit given by the bank with no bank transaction. If a payment on financing is received from bank as a packing loan, Dr. Bank Cr. Packing Loan. ( a liability of the company )

4. When the Boss is paying cash to trade creditor on behalf of the company. Use a journal voucher to record Dr. Trade Creditors Cr. Current Account with Boss., being trade account with creditor ABC paid by Boss now recorded.