貨運百科

此文章來自奇摩知識+如有不便請留言告知

標題:

accounting problem

發問:

如果出Sales Invoice bill 個客先付deposit 之後才送貨, 條double entry應該點入? 是否先不入賬, 等到收到個客付deposit時才入 Dr. Bank Cr. Deposit Received 更新: 第一次出張Invoice去bill個客deposit時, 重點是那時仍未送貨, 那張Invoice應該點入double entry?

最佳解答:

出 invoice 時: Dr. Account Receivable Cr. Sales 收Deposit時, 有兩種做法, 睇你有無一個叫Deposit個account 1) Dr. Bank Cr. Deposit Received or 2) Dr. Bank Cr. Account Receivable (呢個做法可以系AR度清楚個客究竟有幾多錢未收, 因為放Deposit Received 好多時都會唔記得左, 而且一般軟件個AR Listing 出黎時通常都唔會系個 debtors outstanding度減左個deposit) 最后個客找尾數時, 1) Dr. Bank Dr. Deposit Cr. Account Receivable or 2) Dr. Bank Cr. Account Receivable 2009-02-25 11:12:19 補充： 未送貨咪唔好入第一part住, 即系唔好take sales住 你一樣可以選擇, 第一種方法入deposit account, 或者第二種方法, 入落Account Receivable 度做 unapplied cash=paid in advance. 個status就好似一張credit note咁掛系個account receivable 度

其他解答:CAAD3F79AE16AF09