公司為客戶做樣辦, 要收樣辦錢, 但如果該客戶生意over 100k的話, 就會退回樣辦錢, 唔夠100k就無得退, 請問整個入數程序點做呢? 收樣辦錢時當income還是deposit好? 謝謝.

引用:

原帖由 日月金 於 2008-4-21 00:28 發表
公司為客戶做樣辦, 要收樣辦錢, 但如果該客戶生意over 100k的話, 就會退回樣辦錢, 唔夠100k就無得退, 請問整個入數程序點做呢? 收樣辦錢時當income還是deposit好? 謝謝.

Normally you can put the money receipt in deposit account in first place, if the customer finally place order for more than $100K, you can transfer the money out from deposit account and either return to the customer, or credit to the accounts receivable as part of the settlement -

1) Receipt money from Customer

Debit     Bank / cash
Credit        Receipt in advance / deposit from customer

2) If final order equal / less than $100K

Debit    Receipt in advance / deposit from customer
Credit         Sundry income

3) If final order more than $100K

Debit    Receipt in advance / deposit from customer
Credit         Bank / cash or  Accounts Receivable (base on your company practice)