更新1:
我的公司是小公司, 請問需不需做consolidation A/C , 請問在什麽情況下才要做consolidation A/C 呢
,Should use method (1) .In fact, "debit note" should be issued (instead of "Invoice") for the Material paid on behalf.
Holding Co.
1) when chq issue for payment to the vendor & debit note issues to Sub.Co.
(neglect the accounting entry for the payment to vendor)
Net effect:
DR C/A-Sub. or A/R-Sub (depends on your pany's chat of account)
CR Bank
2) when settlement rec'd fm Sub.
DR Bank
CR C/A or A/R - Sub.
Sub. Co.
i) Rec'd debit note from Holding Co.
DR Material - COGS
CR C/A or A/P - Holding Co.
ii) When chq paid / bank trfer to Holding for settlement
DR C/A or A/P - Holding Co.
CR Bank
* No accounting entry should be booked in "SALE" account
And No more sale to be made.
** The overstated of Sale : usually issue INVOICE to your sub. co. by selling the goods / service provided by making a unreasonable margin.
So that Profit would be trferred.
In audited report, the Interco Traction should be disclosured.
In result, auditor will ask you to provide the detail (e.g. amount & classification) for the interco trcations when processing their audit work.
2007-06-03 21:23:26 補充：
In my opinion, if the auditor finally checks out such accounting treatment & will then needs to do the Audit Adjustment (AA). Some co does not want to make any AA , auditor also question why such entires are done), the panies would prefer to a proper a/c entries instead of AA.,參考: me,妳應該照開發票給附屬公司,
即入賬如下:
主公司
借 往來賬 (Current account)
貸 銷售 (Sales)
附屬公司
借 購貨 (Purchase)
貸 往來賬 (Current account)
由於妳公司是集團式, 所以要做consolidation account.
在consol account內便要做壹條interco elimation entry 如下:
借 銷售
借 往來賬 (附屬公司)
貸 購貨
貸 往來賬 (主公司),It is a payment made by holding pany (H) on behalf of the subsidiary (S). The procedure should be H pany issue a debit note to S for the amount paid together with the supporting bill. On receipt of this debit note, S could either settle it by bank just like an ordinary traction by
(1)
Dr. Job expenses
Cr. Bank
or via a trfer voucher by
(2)
Dr. Job expenses
Cr. Current Account with the Holding Company.
------------------------------------------------------------------------------------------------------------------------
The entries in H will be
(1)
On payment on behalf of S
Dr. Current Account with the Subsidiary
Cr. Bank
On receipt of cheque from S
Dr. Bank
Cr. Current Amount with the Subsidiary
(2)
Or record the traction via a trfer voucher
Dr. Current Amount with the Subsidiary
Cr. Bank
If you look at the above entries, this is simply a payment on behalf. No sales will be affected.,主公司（工程公司）幫了附屬公司（都是工程公司）代付了壹批COGS（工程物料），
You can :
Debit: Related Company (Balance Sheet Item)
Cr Bank
Therefore it doesn't matter with overstated the sales(ine statement).
When related pany paid back to you.
You can:
DR Bank
CR Related Company
It is only the contra account for the accounting entries.,首先，應該要debit返主公司既Cash, Credit Acc. Receivable, 因為附屬公司要俾返果D錢主公司
跟著附屬公司要Debit Acc. Payable, Credit Cash, 咁樣附屬公司就會俾返未俾既錢主公司, 而又唔會出現double counting,參考: 自已,