收到credit note點入?

[匿名]

2012-02-22 7:57 am

我公司收到客比我既credit note, 應該點入??

更新1:

我收到既Credit Note係SUPPLIER比DISCOUNT我. 所以應該係2. 折扣：入賬為 Dr. Accounts Payable (A/P) Cr. Discount received??? 咁如果呢張CREDIT NOTE係同INVOICE個DATE一樣, 即係係買貨果日已經處理左CREDIT NOTE上既錢, 咁仲係唔係ACCOUNT PAYABLE? 定係D.R BANK?

回答 (1)

Maverick

2012-02-22 5:31 pm

✔ 最佳答案

Credit Note係指對方公司要退款俾你，同Debit Note 剛好意義相反！Credit note一般有以下情況發生：1. 退貨：入賬為 Dr. Accounts Payable (A/P) Cr. Purchases2. 折扣：入賬為 Dr. Accounts Payable (A/P) Cr. Discount received3. 申索(Claim)：Dr. Accounts Payable (A/P) Cr. Claims Received4. 佣金(Commission)或者年終炮金：Dr. Accounts Receivable (A/R) Cr. Commission Income要注意係第4類係收番錢，同上面頭三種唔同性質，所以會計處理會唔同！僅供參考！

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