如何更正:
2005年入銷貨數為$5,610.85(cr) ，同時過帳客人戶口賒貨為$5,610.85(dr)，但在2006年2月尾時收到客人通知更正發票銀碼為$5,462.05及扣回退貨$649.54，正確客人應付銀碼是$4,812.51再扣2%discount ，即係客人只付$4,716.26。因為我在2005年度盤數已報左稅啦，應該如何修正?
客人在2006年已付清所有貨款了，理論上客人無欠我公司貨款。因為我一直未有調整過，所以我要在2010年度解決這個問題。唔該!
會計解救高手，十萬火急!
2010-10-22 6:18 pm
回答 (2)
2010-10-22 9:13 pm
✔ 最佳答案
As the amounts are not in substance, you can charge it to Dr. Discount allowed $ 96.25 Dr. Goods Returned $649.54 Cr. Trade Debtors $745.79 in this year's accounts - being adjustment for the amount due from Customer for goods returned and discount allowed. This is a principle of Form over Substance for looking at immaterial items. No need to make any adjustments in prior year with the opening balance in this year being adjusted.. 
2010-10-22 7:39 pm
將個a/r diffient reversal 就ok
DR RETAINED PROFIT
CR A/R
DR RETAINED PROFIT
CR A/R
收錄日期: 2021-04-25 21:15:02
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20101022000051KK00281