查看完整版本 : 有關 journal entry一問

al5432120 2020-4-29 08:42 PM

有關 journal entry一問

有間公司提供物流服務 而家director用左公司service 咁佢比番錢公司 咁我
Dr company bank account
  Cr service income
但問題如果係咁入請問點out走 director current account條數? 如果我dr bank
cr director current account就 recognize唔到 service income 請問要點做?

LU001 2020-4-29 09:40 PM

唔一樣

awongyuk 2020-4-29 10:49 PM

[quote]原帖由 [i]al5432120[/i] 於 2020-4-29 08:42 PM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=517969358&ptid=29031419][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]
有間公司提供物流服務 而家director用左公司service 咁佢比番錢公司 咁我
Dr company bank account
  Cr service income
但問題如果係咁入請問點out走 director current account條數? 如果我dr bank
cr director current account就 recognize唔到 service i ... [/quote]


首先公司運作模式以一個又一個嘅cycle 嚟記帳,唔好擾亂。
因此,收入記帳都依番個cycle去做,例如幫director開番戶口或當散客當cash client,如果recurring就認真開個戶口比佢有晒customer code呀ID呀申請form呀contract之類,服務完成便開單收錢入帳,跟其他一般咁做。
至於current account, 好多時都只係暫時性有(除非細得好緊要冇其他partner意見)如果公司資金OK咪清咗佢。

西部強勁的弟弟 2020-5-13 06:03 AM

Dr. Cost of sale
  Cr. Bank

事實上,個director 冇畀返錢,一定唔會Dr. Bank ; 事實上,呢個transaction 冇產生income, 一定唔會Cr. revenue

而公司的而且確有為呢個transaction 畀返洗費,由於冇income產生,換句話講即呢個transaction 嘅income係0,所以Dr. Cost of sale  Cr.Bank

fb2d905c69ae04 2020-5-13 01:31 PM

[quote]原帖由 [i]西部強勁的弟弟[/i] 於 2020-5-13 06:03 AM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=518549953&ptid=29031419][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]
Dr. Cost of sale
  Cr. Bank

事實上,個director 冇畀返錢,一定唔會Dr. Bank ; 事實上,呢個transaction 冇產生income, 一定唔會Cr. revenue

而公司的而且確有為呢個transaction 畀返洗費,由於冇income產生,換句話講即呢個transaction 嘅income係0,所以Dr. Cost of sale  Cr ... [/quote]


樓主話公司收錢喎,點會credit bank??

siuborbor 2020-5-14 01:28 PM

[quote]原帖由 [i]al5432120[/i] 於 2020-4-29 08:42 PM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=517969358&ptid=29031419][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]
有間公司提供物流服務 而家director用左公司service 咁佢比番錢公司 咁我
Dr company bank account
  Cr service income
但問題如果係咁入請問點out走 director current account條數? 如果我dr bank
cr director current account就 recognize唔到 service i ... [/quote]

[u]佢用公司service嗰日: (assume公司行SME-FRS, 唔行HKFRS 15的5-step model)[/u]

Dr. Director's C/A and Cr. Service income

[u]佢找數嗰日:[/u]

Dr. Bank and Cr. Director's C/A

價值 2020-9-5 07:41 PM

其實可唔可以當私人支出?
出錢個日
Dr Director CA
Cr Bank
還錢個日
Dr Bank
Cr Director CA?

leung219 2020-9-8 03:05 PM

[quote]原帖由 [i]西部強勁的弟弟[/i] 於 2020-5-13 06:03 AM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=518549953&ptid=29031419][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]
Dr. Cost of sale
  Cr. Bank

事實上,個director 冇畀返錢,一定唔會Dr. Bank ; 事實上,呢個transaction 冇產生income, 一定唔會Cr. revenue

而公司的而且確有為呢個transaction 畀返洗費,由於冇income產生,換句話講即呢個transaction 嘅income係0,所以Dr. Cost of sale  Cr ... [/quote]

點會係咁, 無俾錢只係未俾錢, 一樣要RECOGNIZE REVENUE...

Dr Amount due from Director
Cr Revenue/Sales

唔入REVENUE即係代表無做過生意, 記住SEPARATE ENTITY既概念, 同DIRECTOR或股東做生意一樣係做生意

價值 2020-9-12 06:06 PM

究竟係點:smile_13:

Babi789 2020-9-12 06:56 PM

[quote]原帖由 [i]al5432120[/i] 於 2020-4-29 08:42 PM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=517969358&ptid=29031419][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]
有間公司提供物流服務 而家director用左公司service 咁佢比番錢公司 咁我
Dr company bank account
  Cr service income
但問題如果係咁入請問點out走 director current account條數? 如果我dr bank
cr director current account就 recognize唔到 service i ... [/quote]


樓主,你做的journal係唔係
Dr. director C/A
Cr. Sales

如果係,
Dr. bank
Cr. director C/A
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查看完整版本: 有關 journal entry一問