急急急.會計DEBIT NOTE / CREDIT NOTE

If it is only a change of stock with suppliers, there is no need to make accounting entry or issue debit / credit note, unless a discount is given by the supplier for its unsatisfactory quality of 1st lot of goods.

In Company A, once a discount is given by the supplier, debit note should be issued to the supplier to reduce the "Accounts Payables" :-
Dr Accounts Payables - supplier
Cr Cost of sales

And credit note should be given to Company B to decrease the "Accounts Receivable":-
Dr Sales
Cr C/A - Company B


In Company B, the entry should be:-
Dr C/A - Company A
Cr Inventory

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only replacement of goods (physical movement of goods, not involve accounting entry), so there is no need to issue debit note or credit note.

As B is a related company of A, no need to issue debit note to the supplier at this moment.

If the goods exchanged are still not meeting B's requirement, then A should issue a debit note to the supplier with or without goods being returned depending on the mutual agreement of A with the supplier. A credit note will then be issued to B. Please note the amounts in this debit/credit note maybe different as the selling price to B is normally higher than the purchase price from the supplier.