外币invoice没有外汇银行怎么处理
把外币变成本币来入账,要查看Foreign currency rate, 查看单位银行的foreign currency rate.
Enter Purchase 入账 Foreign Currency 购买时Tax Code是FRE
MONTH END如果没付钱,用澳币入账的,不做任何处理.
如果付钱了,要考虑汇率对报表的影响。Gain or Loss in Foreign Currency.
Gain为 Credit note -$ Tax Code: NT
PayBill. Realized Gain or Loss
Apply Debit 之后需要付的Bill实际金额为原始-Credit Notes/ Difference
Foreign Currency 因为存在汇率不一样,会有Cut off 时间。
两者的区别在于
1. reversing accrual 每月月底accrual 月初reversing 收到bill之后 record as expense
2. non reversing accrual 每月月底accrual same amount 收到bill之后 offset liability
以Jan-April电费为例
1.Reversing AccrualJan
31/01 Dr Electricity $750 Cr Electricity Liability $750
01/02 Reversing
Feb
28/02 Dr Electricity $1500 ($750*2) Cr Electricity Liability $1500 ($750*2)
01/03 Reversing
March
31/03 Dr Electricity $2250 ($750*3) Cr Electricity Liability $2250 ($750*3)
01/04 Reversing
Received Bills on 15/04
To Record Journal Entry Dr Electricity Expense $2250 Cr Cheque Acc $2250
2.Non-Reversing Accrual
Jan
31/01 Dr Electricity $750 Cr Electricity Liability $750
Feb
28/02 Dr Electricity $750 Cr Electricity Liability $750
March
31/03 Dr Electricity $750 Cr Electricity Liability $750
Received Bills on 15/04
To Record Journal Entry Dr Electricity Liability $2250 Cr Cheque Acc $2250