Dr Purchase $10,000
Cr Bank ( or Creditor if on credit ) $10,000
出貨$8,000
Dr Bank ( or Debtor if on credit ) $8,000
Cr Sales $8,000
** They can be more complicated depending on different systems & natures of the company. e.g. some companies runing inventory system will have more transactions.
Is this the " goods " that your company is selling out, or the " goods " that your company is buying in?
Whichever selling out or buying in, the discount allowed or discount received should be posted into the Profit and Loss a/c.
However, this " can be " another story if the "貨" you mentioned is actually an asset.... ( are u talking about " depreciation " ? )
D 貨係公司買3送1予客人的,屬於免帳單,之前做 TB時,差呢個免帳單架成本價先平到,我放左係 TB架 Cr.就平到.我返去問阿 sir,佢話放得啱.我有問過物唔係當銷貨折扣?但阿 sir 話呢個 buy 3 get one 唔屬銷貨折扣,叫貨價折讓放 balance sheet,但我又唔記得問放在 balance sheet 边度減.咁啱我個課程完左,無得問 ar~見到 lee 個 post 咪求救你地咁多位高手 law~
arrrr......sorry, don't understand why " 貨價折讓" belonging to Balance Sheet
For an instance ( if I didn't misunderstand your question..)
假設你公司賣橙, HK$1 一 個買返黎, HK$2 一個賣出去, 客人買5個送l個...
Your transactions may be:
A) Dr. Bank ( or Debtor ) 1st - 5th organge HK$10
Dr. 貨價折讓 6th oranger HK$2
Cr. Sales HK$12
Dr. Costs of Goods sold HK$6
Cr. Stock HK$6
又或者係:
B) Dr. Bank ( or Debtor ) 1st - 5th orange HK$10
Cr. Sales HK$10
Dr. Costs of Good Sold (1st-5th..) HK$5
Dr. 貨價折讓 (6th..) HK$ 1
Cr. Stock ( 1st-6th orange ) HK$6
Either A) or B), will be making same profit at the result.
The 6th orange, nature 都屬於"成本"類, should be posted into the Profit and Loss account, or say " Trading and Profit and Loss account ".
又或者咁分析....
你入"貨價折讓" 時 應該係1個 Dr side figure, 而一般嚟講, 係 Balance sheet accounts 入面 嘅 Dr side figures 都會係公司 assets, 既然"貨價折讓"係反映 the 6th orange, 而呢個橙又已經送咗比人, 咁就唔再係公司asset喇.
可能你阿sir 想叫你記得喺stock ( belong to B/S accounts ) 度減翻 the 6th orange 出嚟。
If you are still confused, suggest that you seek for advice from your auditor ( who audits the annual account and prepares tax paper for your company), 佢地實答到你.
原文章由 Koey0729 於 08-1-15 23:06 發表
唔該CML先.
D 貨係公司買3送1予客人的,屬於免帳單,之前做 TB時,差呢個免帳單架成本價先平到,我放左係 TB架 Cr.就平到.我返去問阿 sir,佢話放得啱.我有問過物唔係當銷貨折扣?但阿 sir 話呢個 buy 3 get one 唔屬銷貨 ...