快遞百科

此文章來自奇摩知識+如有不便請留言告知

標題:

account concepts....

發問:

請問呢條系咩account concepts呀,同埋點解釋呀,差兩條咋,天日交啦,唔該大家a bookkeepper recorded in the books a large purchase order of $800000 from a reliable customer for delivery 6 months later. The customer's account was debited and the sales account credited. This customer had been doing business with company for 20 years and... 顯示更多 請問呢條系咩account concepts呀,同埋點解釋呀,差兩條咋,天日交啦,唔該大家 a bookkeepper recorded in the books a large purchase order of $800000 from a reliable customer for delivery 6 months later. The customer's account was debited and the sales account credited. This customer had been doing business with company for 20 years and had previously placed large orders.

最佳解答:

你諗下realisation concept, 呢條concept要求你"revenue are recognised when the goods are sold or delivered." 就算你個位顧客同你做左幾耐生意, 買左幾多野, 你一日未送貨比人,?一日都唔可以當成佢係收入,?直至你送左貨先record.

其他解答:

if the said goods still not yet delivered to customer, how you could book this entry: Dr Customer & CR sales? it is not allowed for auditing purpose and no professional accountant would do like this. this is some kind of "window dressing" & leading to a qualified report issued by auditor.CAAD3F79AE16AF09