點入賬 ?voucher??

[匿名]

2013-10-18 5:47 am

1.找數比vendor, 寫voucher 係咪debit 寫Vendor / (debtors), Creditor 寫Bank, 咁入賬又點寫?? Dr. Account Payable 呀, Cr. Bank??

2.如果vendor 有discount, 咁又點寫 (如item 原價係$1000, discount $50), debit $950, 及debit discount received $50呀?? credit $950???

3. 例如公司買左部電腦, 咁入Account 賬時入咩?? Expenses ???

4. 入賬點入? 買郵票, 係咪 Dr. postage Cr. Bank/Cash , 員工車資,係咪入transportation, 文具係咪入stationery ?? 咁呢d入賬點入, 入expenses??

回答 (1)

用戶40340

2013-10-18 7:58 am

✔ 最佳答案

1. Dr Vendor/ debtor's account
Cr Bank

Dr account payables
Cr Bank/ cash

2. Dr account payable 1000 (balance sheet)
Cr Bank 950 (balance sheet)
Cr vendor discount/ rebate 50 (Profit and loss account)

3. Dr Computer (asset, balance sheet account)
Cr Bank/ Cash/ account payables

Once, you book the computer as asset, you will need to amortise it every year according to your company accounting policy. Just look at your company's last year audited financial statements, you should find the policy in the note section.

4. yes.
Dr expense (postage/ transportation/ stationary)
Cr Cash

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