DEBIT NOTE ??

supplier 還多錢給公司 之後supplier 寄了debit note 來 要怎麼進賬啊？？？回應: 這是一個奇怪的案例。難怪兩位回答的網友, 都誤會了。正常的商業營運中, 供應商(supplier)的角色, 是供應貨物, 另一方(收貨者), 則是付款結帳, 這是商業運作的理解。但是, 這個案卻是 “supplier 還多錢給公司, 之後supplier 寄了debit note ……”; 從邏輯上推理, 只會出現唯一的情況 : 供應商再不銷售貨物給該公司, 否則, 祗需要在貨款上相減便成。未知筆者的猜想, 是否準確?另一方面, “ 還多錢給公司”的問題上, 閣下, 亦存在兩種的可能性:1.) 知道供應商是多付; 因此, 當時的記錄如下:Bank a/c Purchases Sundry Creditor2.) 不知道供應商是多付的, 因此, 當時的記錄如下:Bank a/c Purchases事到如今, “supplier 寄了debit note “, 那麼, 便按 “1” 和 “2”不同的記錄處理。若是第一種情況 DR. Sundry CreditorCR. Bank a/c若是第二種情況 DR. PurchasesCR. Bank a/c

If it was an over-payment by the supplier, a cheque has to be issued to the customer, and the accounting entry would be:
Dr Accounts Receivable
Cr Bank Account

Since it was an overpayment, you would have credited your accounts receivable account for an amount larger than the debit to it when the invoice was issued, resulting in a credit balance in the accounts receivable against that customer (for that particular invoice). The above accounting entry will bring that credit balance to zero.

2013-09-10 13:37:50 補充：
Sorry, I mis-read your question. Since it was a supplier, the accounting entry should be:
Dr Accounts Payable
Cr Bank Account

For the relate purchase and the correspoding invoice, this entry should re-set the accounts payble balance to this supplier to zero.

debit note 係帳單，你要付錢，入支賬數。