中四會計一問............[何謂對銷?] [復制鏈接]

中四會計一問............[何謂對銷?]

唔該
唔係好明

有無英文

對銷=contra...
例如我同你買貨,欠你200蚊(你係我既creditor)
但你都可以同我買貨,你就欠我一百蚊(你係我既debtor)
咁既情況下,我就可以係我既debtor account同creditor account度各扣一百,即係對銷~即係你冇再欠我錢,但我仲欠緊你一百蚊~
唔明你自己開個T-account睇就會明

引用第2樓kewell於2007-06-10 19:41發表的“”:
對銷=contra...
例如我同你買貨,欠你200蚊(你係我既creditor)
但你都可以同我買貨,你就欠我一百蚊(你係我既debtor)
咁既情況下,我就可以係我既debtor account同creditor account度各扣一百,即係對銷~即係你冇再欠我錢,但我仲欠緊你一百蚊~
唔明你自己開個T-account睇就會明

即係扣數咁扣?

引用第3樓西門＊於2007-06-10 19:46發表的“”:
即係扣數咁扣? [表情]

但你唔好搞錯
唔係debtor有一百,creditor有二百,就可以扣一百
係要個debtor同creditor係同一個人先可以扣

我都係中4會計

you must be saying sth like Offsetting, right?

I dont have any knowledge about Form 4 A/C, but you may refer to HKICPA's HKAS 1 - Presentation of Financial Statements : Offsetting (paragraphs 32-35) for further info.

http://www.hkicpa.org.hk/ebook/HKSA_Members_Handbook_Master/volumeII/hkas01.pdf

引用第4樓kewell於2007-06-10 20:07發表的“”:
但你唔好搞錯
唔係debtor有一百,creditor有二百,就可以扣一百
係要個debtor同creditor係同一個人先可以扣

debtor同creditor即係咩
債權人同債務人??

引用第7樓西門＊於2007-06-11 15:53發表的“”:
debtor同creditor即係咩 [表情]
債權人同債務人?? [表情]

debtor=債權=應收=人地欠你
creditor相反吧

purchases         creditor
-----------   -----------
100 |                 | 100

sales           debtor
--------     -------------
      | 100       100 |



講緊泥d

引用第9樓加歷查於2007-06-12 00:35發表的“”:
purchases         debtor
-----------   -----------
100 |                 | 100
sales           creditor
.......

你呢個case如果個debtor同creditor係同一個人就可以contra,即係西門講既對銷

引用第9樓加歷查於2007-06-12 00:35發表的“”:
purchases         debtor
-----------   -----------
100 |                 | 100
sales           creditor
.......

debtor應該擺落dr.,creditor擺落cr.先o岩

引用第11樓「隱」於2007-06-15 05:03發表的“”:
debtor應該擺落dr.,creditor擺落cr.先o岩 [表情]

佢將sales同debtor調轉左

引用第3樓西門＊於2007-06-10 19:46發表的“”:
即係扣數咁扣? [表情]

咁做係想BALANCE番條數，同埋在兩個T記錄低，一個係對銷，一個係債務人的T，有淨的尾數做餘額轉下。