IA3 借貸 購銷退出回

向供應商賒購貨品。Bought goods on credit from a supplier. 

借記​ ​Dr.​​​​ (a)  

貸記 ​Cr.​​​​ ​ (b)   ​ ​​​

• 購貨 Purchases
• 應付貨款 Trade payable
• 購貨退出 Returns Outwards
• 現金Cash
• 應收貨款 Trade receivable
• 銷貨 Sales
• 銷貨退回 Returns Inwards
• 銀行存款 Bank

退回上述賒購貨品予供應商。Returned the above goods to the supplier.

借記​ ​Dr.​ (a)   ​​​​

貸記 ​Cr.​​​​​ (b)   ​

• 應付貨款 Trade payable
• 購貨退出 Returns Outwards
• 現金Cash
• 應收貨款 Trade receivable
• 銷貨 Sales
• 銷貨退回 Returns Inwards
• 銀行存款 Bank
• 購貨 Purchases

向某顧客現金銷貨。A cash sale to a customer.

借記​ ​Dr. (a)  

貸記 ​Cr.​ ​​ (b)  

• 現金Cash
• 銷貨 Sales
• 銀行存款 Bank
• 應收貨款 Trade receivable
• 購貨 Purchases
• 銷貨退回 Returns Inwards
• 應付貨款 Trade payable
• 購貨退出 Returns Outwards

顧客退回貨品以作支票退款。A customer returned goods for a cheque refund.

借記​ ​Dr.​​​​ (a)  

貸記 ​Cr.​​​​ ​ (b)   ​​

• 銷貨退回 Returns Inwards
• 銀行存款 Bank
• 購貨 Purchases
• 應付貨款 Trade payable
• 購貨退出 Returns Outwards
• 現金Cash
• 銷貨 Sales
• 應收貨款 Trade receivable

退回貨品予供應商，並收到現金退款。

Returned goods to a supplier and refunded in cash.

借記​ ​Dr.​ ​ (a)   ​​​​

貸記 ​Cr.​​​​​ (b)   ​

• 現金Cash
• 購貨退出 Returns Outwards
• 應收貨款 Trade receivable
• 銷貨 Sales
• 銷貨退回 Returns Inwards
• 銀行存款 Bank
• 購貨 Purchases
• 應付貨款 Trade payable

向供應商以支票購貨。Bought goods by cheque from a supplier.

借記​ ​Dr.​​​​ (a)  

貸記 ​Cr.​​​​ ​ (b)   ​​

• 購貨 Purchases
• 銀行存款 Bank
• 應付貨款 Trade payable
• 購貨退出 Returns Outwards
• 現金Cash
• 應收貨款 Trade receivable
• 銷貨 Sales
• 銷貨退回 Returns Inwards

顧客賒銷貨品。Sold goods on credit to a customer.

借記​ ​Dr.​​ (a)  

貸記 ​Cr.​​ (b)   ​​

• 應收貨款 Trade receivable
• 銷貨 Sales
• 銀行存款 Bank
• 購貨 Purchases
• 銷貨退回 Returns Inwards
• 應付貨款 Trade payable
• 購貨退出 Returns Outwards
• 現金Cash

銷貨債務人退回貨品。Returns goods from a trade debtor.

借記​ ​Dr.​​​​ (a)  

貸記 ​Cr.​​​​ (b)   ​​

• 銷貨退回 Returns Inwards
• 應收貨款 Trade receivable
• 銀行存款 Bank
• 購貨 Purchases
• 應付貨款 Trade payable
• 購貨退出 Returns Outwards
• 現金Cash
• 銷貨 Sales