請問有無人知點做呀 ? 我公司同銀行做左hkmc (類似sme loan)....sme loan係一筆比錢ga ma....而我公司做li d 係押匯單(即: 銀行幫我地先找比supplier先) 到指定數期還錢.....咁我應該點做條entry ? ex.: 1. (1/3) 我收到abc company Invoice 100,000.- 2. (2/3) 銀行代我公司找數比abc company 100,000.- 3. (25/5) 我地還錢比銀行100,000.- 1. (1/3) dr: purchases 100,000.- cr: abc company (a/c payable) 100,000.-
2. (2/3) dr: abc company (a/c payable) 100,000.- cr: 開咩名 ? bank (loan) ? 100,000.- Description 寫咩 ?
3. (25/5) dr: bank (loan) ? 100,000.- cr: bank 100,000.-
Account
2011-06-10 12:36 am
回答 (2)
2011-06-10 4:58 pm
✔ 最佳答案
由於你以押匯形式做，我地一般會唔入應付賬(A/C Payable)而係直接入應付票據(Bills Payable)。咁做係要將負債正確反映在賬目內：供應商係同銀行收錢，所以入A/P就無意思！正確入賬應該如下：1. 購入貨物： Dr. Purchases $100,000 Cr. Bills Payable $100,0002. 還銀行: Dr. Bills Payable $100,000 Bank Charges 250 Interest Paid 530 Cr. Bank $100,780 (say)咁入賬有另一好處係Bills Payable 可以同銀行寄俾你嘅月結單(Bank statement) 夾數！僅供參考！
2011-06-10 1:47 am
押匯, 都係bank loan既一種, 只不過D terms唔同, 且係短期. 通常可用既名係: Trust Loan, Bank Loan (Short-term), Short-Term Financing等等.
Entries同你既example其實並無異志:
Purchases:
Dr. Purchases; Cr. Accounts Payable
Settlement of Vendor Invoice
Dr. Accounts Payable; Cr. Short-Term Finance
Settlement of Short-Term Finance
Dr. Short-Term Finance; Dr. Interest Paid; Cr. Bank
Entries同你既example其實並無異志:
Purchases:
Dr. Purchases; Cr. Accounts Payable
Settlement of Vendor Invoice
Dr. Accounts Payable; Cr. Short-Term Finance
Settlement of Short-Term Finance
Dr. Short-Term Finance; Dr. Interest Paid; Cr. Bank
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