AAA 22/06/2019 Session1

hahaErin

Bank Recconcile

Leo：Intercompany的几种情况怎么处理，分别举例说明
Angela：外币invoice没有外汇银行怎么处理
Erin：外币invoice有外汇银行怎么处理
Cathy：Accrual的费用怎么处理
Johnson：Prepayment 怎么处理
Josie：AP AR的reconcile
Larry：小公司和大公司对Bad Debts的处理
Jack：1. 用vlookup处理bad debts，计算provision for bad debts
           2. Prepayment的原理

cathyy

ACCRUAL如何处理

一般处理Accrual有两种方式：1. Non-Reversing 2. Reversing

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

Angela_Li

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。