有沒有人可幫到我呀,我有幾個問題不知怎入帳,問題如下:
1) 發票金額為$1,800,但客人付了$2,000,我司已把$2,000入了銀行戶口,客人話在下張單扣回多付$200.(以下是否正確入帳請指教）
Dr. Bank $2000,Cr.應收帳$1800,Deposit(overpaid) $200.
客人下張發票金額為$1,000,扣回上次多付$200,他本次應付$800.
是否 Dr. Bank $800,Deposit $200.Cr.應收帳$1000,
2) Closing stock,Opening Stock 是否都是用Cost Price 計算？
3) 我司購入一批貨品，但是送給客人試用不用收錢，怎樣入數如果我把及購貨但照入數，但開給客人單(Show gift) 發票金額為＄０，是否會影響 Cost
price 和 selling price?
還是開給客人單(Show gift) 發票金額$2560,做數時做Discount 沖走條數可否？Dr.Discount Allowed $2560, Cr.應收帳$2560
請多多指教．
客人付多左金額話下張單扣回怎入帳?
2010-04-06 12:59 am
回答 (2)
2010-04-06 5:17 pm
✔ 最佳答案
1. 我唔會做Deposit 因為咁會做多咗嘢同時間會唔記得收扣貨款時Dr番Deposit。我會做Dr. Bank $2,000 Cr. 應收 $2,000 咁樣應收賬會出現Cr. $200 代表客戶多付。到客戶下次俾錢Dr. Bank $800 Cr. 應收 $800 咁個Cr就銷咗！2. Cost 係要睇番你用FIFO, Average Cost, Weighted Average 等唔同方法計，所以你講嘅嘢仲係要睇你公司用乜方法然後跟住做。最後購入價係唔可以作為計算存貨方法，你可以參考香港會計準則第二條Inventories。會計師公會網頁www.hkicpa.org.hk可以搵到！
3. 遇到呢啲情況我地係唔會出發票而係出Credit Note。Credit Note除咗係退貨同俾佣金以外送貨辦及贊助等都會用到。入賬為Dr. Entertainment-Gift $2,560 Cr. Inventory $2,560 (Cost入賬，不過唔知你用邊種FIFO, Average 等！﹞
希望幫到你！
2010-04-06 1:30 am
1. Correct
2. In principle, yes. But for valuation of closing stock, market price or net realisable value ( NRV ) must be considered. If the net realisable value is lower than the cost, then the cost of closing inventory must be written down to this NRV. Once it is adjusted, this amount will be carried forward to be the opening balance of the next financial year's account.
3. If no entry is made, there will be no sales amount and thus the gross profit ratio will be reduced. It is better to record the transaction by Dr. Sample Expenses Cr. Purchase ( Inventory ) with this show gift invoice as a supporting document. The gross profit ratio will remains unchanged by with the cost of promotion - sample expenses.
2. In principle, yes. But for valuation of closing stock, market price or net realisable value ( NRV ) must be considered. If the net realisable value is lower than the cost, then the cost of closing inventory must be written down to this NRV. Once it is adjusted, this amount will be carried forward to be the opening balance of the next financial year's account.
3. If no entry is made, there will be no sales amount and thus the gross profit ratio will be reduced. It is better to record the transaction by Dr. Sample Expenses Cr. Purchase ( Inventory ) with this show gift invoice as a supporting document. The gross profit ratio will remains unchanged by with the cost of promotion - sample expenses.
收錄日期: 2021-04-25 20:42:45
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20100405000051KK00985