先付運費, 之後debit客??

先付運費, 之後debit客??. 答: 舉個小例子, 銷售貨物$500, 並先代付運費$20。有關的會計紀錄如下: 代付運費$20Sundries Receivable………$20 Bank A/C…………………………….$20及後, 發出銷售貨物$500的發票Accounts Receivable……...$500 Sales…………………………………$500當收回客戶付款後, 有關的會計紀錄如下:Bank A/C…………………$520 Accounts Receivable……………….$500 Sundries Receivable………………….$20 請留意:
運輸運用(Freight Charges), 是屬於購貨成本(Cost of Goods Sold ), 在會計慣例上, 是不會出現貸方項目(Credit Entries) , 除非是錯誤的修正。

If the freight is to be recovered from your creditor, the (F)actory, it should be entered as Dr. Accounts Receivables-others/Freight Recoverable $20 Cr. Bank $20 when the charge is paid. So, it is not an expense of the company at the first instance.
When an invoice is received from F, Dr. Expenses/Purchases $100 Cr. Accounts Payable/Trade Payable - F $100.
When you issued a cheque to settle the invoice from the F, the entries are then Dr. Accounts Payable/Trade Payable - F $100 Cr. Accounts Receivables -other/Freight Recoverable $20 Cr. Bank $80.
A/R are usually referred to Accounts Receivables related to the trading activities of the company.

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