cash单要怎样进?

bussapp

我不懂我的做法对不对, 有时有些顾客是给现金来买东西的, 为了方便, 我们是直接开receipt给对方而没有invoice, 请问在account里我要怎样做?
1. 直接Debit Cash, Credit Sales?
2. 补多一张invoice, 然后Debit Debtor, Credit Sales, 与 Debit Cash, Credit Debtor?

谢谢.

chong84

我想no 1 ，可以啦。。我也是這樣做噢。。。省工

ks_w

是的，用第一个方法就行了。

你可以把sales分为两种：
1. Credit sales - 记入那些开invoice的sales
2. Cash sales - 记入那些开receipt的sales

bussapp

知道了, 谢谢.

我还有个问题, 我买电脑office用, 我知道是要进Fixed asset, 不过因为有帐期, 所以没这样快还钱, 可是我现在就要把这先算进去, 那要怎样做? (电脑是今年11月买, 但钱却是明年1月还)
1. Debit Purchase, Credit Creditor, 过后才Debit Creditor Credit Bank 与 Debit Computer Credit Bank?
2. 直接先Debit Computer Credit Bank? (虽然还没还钱)

另外, depreciation 要怎样做? 而且要扣几多呢?

~Merry Christmas~

ks_w

我还有个问题, 我买电脑office用, 我知道是要进Fixed asset, 不过因为有帐期, 所以没这样快还钱, 可是我现在就要把这先算进去, 那要怎样做? (电脑是今年11月买, 但钱却是明年1月还)
1. Debit Purchase, Credit Creditor, 过后才Debit Creditor Credit Bank 与 Debit Computer Credit Bank?
2. 直接先Debit Computer Credit Bank? (虽然还没还钱)

当你买的时候：
DR Fixed assets - computer
     CR Other creditor

当你还钱：
DR Other creditor
     CR Bank

另外, depreciation 要怎样做? 而且要扣几多呢?

charge 20% per annum
DR Depreciation (Income statement)
     CR Accumulated depreciation (Balance sheet)

回复 4# bussapp

chong84

standard rate 多少 了？
                                     我公司
1）office equipment          10%
2) air -cond                      10%
3) computer                      10%
4) motor vechicle               10%
5) office renovation            20%

我monthly dep use straight line method ,要改rate 可以吗？

ks_w

Computer and motor vehicle depreciation rate seems too low. Normally is 20% per annum. Depreciation rate cannot simply change, this is change in accounting estimate and need to disclose in the audited financial statements its impact

回复 6# chong84

bussapp

KS大大, 能不能再问你个问题, 我有个顾客跑路了, 有几张单还没还, 也有几张单仅还partial amount, 因为我有拉回一些货, 再加上之前跟这顾客的生意里的利润也高下, 所以算到来够cover损失(就当做是少做这几单生意), 请问在account里我要怎样做? 是开C/N还是bad debt? (这几张单就占了我公司年销量差不多20%++, 对我的P&L影响很大, 所以一定要扣出来)

谢谢.

ks_w

Since u have managed to get back the stock, treat it as sales returned and issue a CN.

Dun simply put it as bad debts, because u must justify to IRB u have put effort to collect the debts, e.g take legal action. Thereafter, only can claim as allowable expenses.

Sorry for reply in english as I m using mobile phone to reply. My phone can't type in chinese

回复 8# bussapp