急!想問pa realization 的 discount

用戶146912

2011-04-13 9:39 pm

我想問有partner take over 左 creditor 時,如果佢有discount received,Cr 個partner既capital a/c 時 ,要唔要加埋discount received?

如果係partner personally responsible 時,Cr 個 realization a/c 時 ,要唔要加埋discount received?

e.g. 2010 PP
tim took over creditors $295 and settled all debt at discount 5%
correct entry: Dr creditor 295,Cr Capital 295 <-----ignore the discount???

thank you very much!!!

回答 (1)

＊克莉絲汀＊

2011-04-15 6:10 am

✔ 最佳答案

如果係partnership dissolution既時候,,
由firm 負責還款,Discount R.就會記錄在realization a/c,
1. Dr Discount R.
Cr Realization
2. Dr Creditor
Cr Bank
Cr Discount R.
但就你所提出的2010PP裡的情況就不同了,,
由partner自行私下解決creditor, 所以
Dr Creditor
Cr Capital-Tim
接受creditor,
而他有沒有收到DISCOUNT 和DISCOUNT 多少已經與公司無關,
無需反映在double entry 裡
Discount R. 也不會出現在realization a/c~
希望幫到你=)

參考: me

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