请教一个会计问题

lazypig · Feb 25th, 2004, 18:40

什么是 A/R credit note, A/R debit note, A/P credit note, A/P debit note?

多谢了。

xddj · Feb 26th, 2004, 19:32

They are used to adjust payables/receivables. for instance, you issue a credit note to your client saying "we're crediting your account by $xx due to xxx." This means you've reduced the receivable from that client for certain reasons, like error correction, or discount etc.

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假如你看我有点累，就请你给我倒碗水

flying dog · Feb 27th, 2004, 09:29

You can think it like this. AP normally has credit balance which shows how much you owe. when u return goods to vendors, you will get debit notes back which means you don't need to pay for that amount.

xddj · Feb 27th, 2004, 13:35

well, in this case it should be a "credit note" since it's a credit at the A/R from the perspective of the vendor. A "debit note" would actually increase your payable.

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假如你看我有点累，就请你给我倒碗水

Iva · Feb 27th, 2004, 19:02

Right
<BLOCKQUOTE class="ip-ubbcode-quote"><font size="-1">quote:</font><HR>Originally posted by xddj:
well, in this case it should be a "credit note" since it's a credit at the A/R from the perspective of the vendor. A "debit note" would actually increase your payable.

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假如你看我有点累，就请你给我倒碗水<HR></BLOCKQUOTE>

lazypig · Feb 28th, 2004, 16:59

多谢各位。

lazypig · Feb 28th, 2004, 17:14

是否可以理解为：debit note 和 credit note可以引起除了现金支付情况以外的A/R 或 A/P 的增减。那么通常在什么原因时，购买方会对vender发出A/P 的debit note 和credit note呢？

xddj · Feb 28th, 2004, 19:45

technically, A/P credit note increases amt payable, while debit note decreases. However, it's rare to see them in practice.

By the way, d/c notes issued by bank do reflect cash change in your account.

that's a special case. say, if the bank's sending you a debit note for a charge in your a/c, then cash in your a/c was reduced.

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假如你看我有点累，就请你给我倒碗水

Feb 25th, 2004, 18:40	#1
lazypig Junior Member 注册日期: Jul 2004 帖子: 5	什么是 A/R credit note, A/R debit note, A/P credit note, A/P debit note? 多谢了。
lazypig Junior Member 注册日期: Jul 2004 帖子: 5

Feb 26th, 2004, 19:32	只看该作者 #2
xddj Senior Member 注册日期: Jul 2004 帖子: 146 声望: 0	They are used to adjust payables/receivables. for instance, you issue a credit note to your client saying "we're crediting your account by $xx due to xxx." This means you've reduced the receivable from that client for certain reasons, like error correction, or discount etc. ――――――――――――――――― 假如你看我有点累，就请你给我倒碗水
xddj Senior Member 注册日期: Jul 2004 帖子: 146 声望: 0

Feb 27th, 2004, 09:29	只看该作者 #3
flying dog Junior Member 注册日期: Jul 2004 帖子: 11 声望: 0	You can think it like this. AP normally has credit balance which shows how much you owe. when u return goods to vendors, you will get debit notes back which means you don't need to pay for that amount.
flying dog Junior Member 注册日期: Jul 2004 帖子: 11 声望: 0

Feb 27th, 2004, 13:35	只看该作者 #4
xddj Senior Member 注册日期: Jul 2004 帖子: 146 声望: 0	well, in this case it should be a "credit note" since it's a credit at the A/R from the perspective of the vendor. A "debit note" would actually increase your payable. ――――――――――――――――― 假如你看我有点累，就请你给我倒碗水
xddj Senior Member 注册日期: Jul 2004 帖子: 146 声望: 0

Feb 27th, 2004, 19:02	只看该作者 #5
Iva Junior Member 注册日期: Jul 2004 帖子: 10 声望: 0	Right <BLOCKQUOTE class="ip-ubbcode-quote"><font size="-1">quote:</font><HR>Originally posted by xddj: well, in this case it should be a "credit note" since it's a credit at the A/R from the perspective of the vendor. A "debit note" would actually increase your payable. ――――――――――――――――― 假如你看我有点累，就请你给我倒碗水<HR></BLOCKQUOTE>
Iva Junior Member 注册日期: Jul 2004 帖子: 10 声望: 0

Feb 28th, 2004, 16:59	只看该作者 #6
lazypig Junior Member 注册日期: Jul 2004 帖子: 5 声望: 0	多谢各位。
lazypig Junior Member 注册日期: Jul 2004 帖子: 5 声望: 0

Feb 28th, 2004, 17:14	只看该作者 #7
lazypig Junior Member 注册日期: Jul 2004 帖子: 5 声望: 0	是否可以理解为：debit note 和 credit note可以引起除了现金支付情况以外的A/R 或 A/P 的增减。那么通常在什么原因时，购买方会对vender发出A/P 的debit note 和credit note呢？
lazypig Junior Member 注册日期: Jul 2004 帖子: 5 声望: 0

Feb 28th, 2004, 19:45	只看该作者 #8
xddj Senior Member 注册日期: Jul 2004 帖子: 146 声望: 0	technically, A/P credit note increases amt payable, while debit note decreases. However, it's rare to see them in practice. By the way, d/c notes issued by bank do reflect cash change in your account. that's a special case. say, if the bank's sending you a debit note for a charge in your a/c, then cash in your a/c was reduced. ――――――――――――――――― 假如你看我有点累，就请你给我倒碗水
xddj Senior Member 注册日期: Jul 2004 帖子: 146 声望: 0