會計問題.Debit note?credit note?

The entries in Hong Kong's company.
When the payment is made. Dr. Current Account with Macau Office/Company and Cr. Bank. At the same time, a debit note is made. This debit note will be the supporting of this payment voucher. When money is received from Macau, Dr. Bank Cr. Current Account with Macau Office/Company.

The entries in Macau's office will be Dr. Salalaries Cr. Current Account with Hong Kong Office/Company.

咁如果2個公司的中間人有個A/C : director current A./C??

由於你嘅個案係香港人，所以問題會係聘用條件。假如一切無變，員工會繼績扣強積金而公司會繼績幫佢供。另一個係薪俸稅問題：交澳門稅時候邊個負責？定係香港公司照報員工收入，而澳門公司幫員工俾當地稅金？入賬如下﹝假設聘任條款無變又無另外出應聘書(Employment Letter)﹞：1. Dr. Salaries and Wages (say) $10,000 Cr. Bank $9,500 MPF – staff portion $500 2. Dr. Macau Co. C/A $10,000 Cr. Salaries $9,500 MPF – Co. portion $500你會發現強積金(MPF) credit 咗兩次，因為公司要幫員工供款。供款時候會咁樣入賬：3. Dr. MPF – staff portion $500 MPF – Co. portion $500 Cr. Bank $1,000僅供參考