✔ 最佳答案
你公司盤數要用乜貨幣入帳? 如果用港幣:
1a. 賒購
例如你7/1/2014 US$100買貨, 而當日匯率係US$1=HK$$7.78
購貨就會係HK$778. Dr: Purchases Cr: Accounts payable $778
31/1/2014找數, 而匯率係US$1=HK$7.76, 即係$776可以找數.
Dr: Accounts payable $778
Cr: Cash/Bank $776
Cr: Exchange difference $2
1b. 現購. 用番購貨當日匯率Dr: Purchases Cr: Cash/Bank
2a. 賒銷
1/3/2014客人賣貨, 14日後找數.
1/3/2014: 你開張單RMB$300, 當日匯率RMB$100=HK$120
Dr: Accounts Receivable Cr: Sales HK$360
找數日RMB$100=HK$130
Dr: Cash/Bank $390
Cr: Accounts Receivable HK$360
Cr: Exchange difference $30