我想問會計入面既GL同AR即係點解?(頁1) - 香港討論區

但只知AP解account payable,咁GL同AR又點解呢?.... 佢地工作性質係點樣..邊樣難做D? [/quote] AR= Account Receivable. 香港討論區»會計Accounting »我想問會計入面既GL同AR即係點解? 查看完整版本:我想問會計入面既GL同AR即係點解? sisi122008-11-612:40AM 我知會計分有幾個部門..........但只知AP解accountpayable,咁GL同AR又點解呢?.... 佢地工作性質係點樣..邊樣難做D? niveus2008-11-601:28AM GL=GeneralLedger 得意小龍仔2008-11-601:49AM [quote]原帖由[i]sisi12[/i]於2008-11-612:40AM發表[url=http://www.discuss.com.hk/redirect.php?goto=findpost&pid=178913717&ptid=8462150][img]http://www.discuss.com.hk/images/common/back.gif[/img][/url] 我知會計分有幾個部門..........但只知AP解accountpayable,咁GL同AR又點解呢?.... 佢地工作性質係點樣..邊樣難做D?[/quote] AR=AccountReceivable crazychichi2008-11-601:54AM [quote]原帖由[i]sisi12[/i]於2008-11-612:40AM發表[url=http://www.discuss.com.hk/redirect.php?goto=findpost&pid=178913717&ptid=8462150][img]http://www.discuss.com.hk/images/common/back.gif[/img][/url] 我知會計分有幾個部門..........但只知AP解accountpayable,咁GL同AR又點解呢?.... 佢地工作性質係點樣..邊樣難做D?[/quote] GL=GeneralLedger(總帳):loveliness: AR=AccountsReceivable(應收帳):loveliness: AR係指公司幫個客做完單JOB後,公司開出去問佢收錢既發票.做AR通常係要向個客追收錢 GL係將公司所有的支出收入,固定資產和負債等結算出一個總數:loveliness: bittermelon2008-11-609:47AM 以前post過,睇下幫唔幫到你: [size=3][font=TimesNewRoman]A/R[/font][font=SimSun]即係[/font][font=TimesNewRoman]accountreceivable,[/font][font=SimSun]負責由出咗[/font][font=TimesNewRoman]invoice[/font][font=SimSun]后[/font][font=TimesNewRoman][/font][font=SimSun]至[/font][font=TimesNewRoman][/font][font=SimSun]收錢的整個流程[/font][font=TimesNewRoman]. [/font][font=SimSun]首先[/font][font=TimesNewRoman],[/font][font=SimSun]當[/font][font=TimesNewRoman]salesdepartment[/font][font=SimSun]出咗[/font][font=TimesNewRoman]invoice[/font][font=SimSun]后[/font][font=TimesNewRoman],AR[/font][font=SimSun]同事要負責將[/font][font=TimesNewRoman]invoice[/font][font=SimSun]記賬[/font][font=TimesNewRoman]. [/font][font=SimSun]即係[/font][font=TimesNewRoman]Dr.accountreceivable,Cr.Sales.[/font][/size] [font=TimesNewRoman][size=3][/size][/font] [size=3][font=SimSun]當[/font][font=TimesNewRoman]invoice[/font][font=SimSun]到期但客仲未找數[/font][font=TimesNewRoman],AR[/font][font=SimSun]同事便要[/font][font=TimesNewRoman]call[/font][font=SimSun]客要求找數[/font][font=TimesNewRoman]. ([/font][font=SimSun]有[/font][font=TimesNewRoman]d[/font][font=SimSun]公司係由其他部門負責追數[/font][font=TimesNewRoman])[/font][/size] [font=TimesNewRoman][size=3][/size][/font] [size=3][font=SimSun]當[/font][font=TimesNewRoman]treasury[/font][font=SimSun]收到錢后便會通知[/font][font=TimesNewRoman]AR,AR[/font][font=SimSun]同事便要根據收款通知記賬[/font][font=TimesNewRoman]. [/font][font=SimSun]即係[/font][font=TimesNewRoman]Dr.bank/cash,cr.accountreceivable. [/font][font=SimSun]有[/font][font=TimesNewRoman]d[/font][font=SimSun]公司無[/font][font=TimesNewRoman]treasurydepartment,[/font][font=SimSun]所以收錢都可能會由[/font][font=TimesNewRoman]AR[/font][font=SimSun]同事做埋[/font][font=TimesNewRoman]([/font][font=SimSun]雖然此做法唔係太好[/font][font=TimesNewRoman]).[/font][/size] [font=TimesNewRoman][size=3][/size][/font] [size=3][font=SimSun]到咗月尾做[/font][font=TimesNewRoman]closing,AR[/font][font=SimSun]同事要做的工作包括[/font][font=TimesNewRoman]ARsub-ledger[/font][font=SimSun]同[/font][font=TimesNewRoman]Generalledger[/font][font=SimSun]對賬[/font][font=TimesNewRoman](reconciliationbetweenGLandARsub-ledger),[/font][font=SimSun]同客對數[/font][font=TimesNewRoman],[/font][font=SimSun]編制[/font][font=TimesNewRoman]aging,[/font][font=SimSun]出[/font][font=TimesNewRoman]reminder[/font][font=SimSun]比客[/font][font=TimesNewRoman],[/font][font=SimSun]做[/font][font=TimesNewRoman]doubtfuldebtprovision,[/font][font=SimSun]等等[/font][font=TimesNewRoman].[/font][/size] [font=TimesNewRoman][size=3][/size][/font] [size=3][font=TimesNewRoman]---------------------[/font][/size] [font=TimesNewRoman][size=3][/size][/font] [size=3][font=TimesNewRoman]A/P[/font][font=SimSun]即係[/font][font=TimesNewRoman]accountpayable,[/font][font=SimSun]負責由收咗[/font][font=TimesNewRoman]invoice[/font][font=SimSun]后或出咗[/font][font=TimesNewRoman]purchaseorder[/font][font=SimSun]后[/font][font=TimesNewRoman][/font][font=SimSun]至[/font][font=TimesNewRoman][/font][font=SimSun]付錢的整個流程[/font][font=TimesNewRoman]. [/font][font=SimSun]首先[/font][font=TimesNewRoman],[/font][font=SimSun]當[/font][font=TimesNewRoman]purchasingdepartment[/font][font=SimSun]出咗[/font][font=TimesNewRoman]purchaseorder[/font][font=SimSun]后[/font][font=TimesNewRoman],AP[/font][font=SimSun]同事要負責將[/font][font=TimesNewRoman]Purchaseorder[/font][font=SimSun]記賬[/font][font=TimesNewRoman]. [/font][font=SimSun]即係[/font][font=TimesNewRoman]Dr.purchase,Cr.accountpayable. [/font][font=SimSun]有[/font][font=TimesNewRoman]d[/font][font=SimSun]公司就會等收到[/font][font=TimesNewRoman]supplier[/font][font=SimSun]的[/font][font=TimesNewRoman]invoice[/font][font=SimSun]后[/font][font=TimesNewRoman],[/font][font=SimSun]再將[/font][font=TimesNewRoman]invoice[/font][font=SimSun]核對[/font][font=TimesNewRoman]purchaseorder[/font][font=SimSun]及[/font][font=TimesNewRoman]receivingreport,[/font][font=SimSun]對好以後才入賬[/font][font=TimesNewRoman].[/font][/size] [font=TimesNewRoman][size=3][/size][/font] [size=3][font=SimSun]當到期要付錢[/font][font=TimesNewRoman],AP[/font][font=SimSun]同事便會抽出需要付款的[/font][font=TimesNewRoman]invoice[/font][font=SimSun]及單據[/font][font=TimesNewRoman],[/font][font=SimSun]交給[/font][font=TimesNewRoman]treasury[/font][font=SimSun]付款[/font][font=TimesNewRoman]. Treasury[/font][font=SimSun]付錢以後便會通知[/font][font=TimesNewRoman]AP,AP[/font][font=SimSun]同事便要根據付款記錄記賬[/font][font=TimesNewRoman]. [/font][font=SimSun]即係[/font][font=TimesNewRoman]Dr.accountpayable,Cr.bank/cash. [/font][font=SimSun]有[/font][font=TimesNewRoman]d[/font][font=SimSun]公司無[/font][font=TimesNewRoman]treasurydepartment,[/font][font=SimSun]所以付錢都可能會由[/font][font=TimesNewRoman]AP[/font][font=SimSun]同事做埋[/font][font=TimesNewRoman]([/font][font=SimSun]雖然此做法都唔係太好[/font][font=TimesNewRoman]).[/font][/size] [font=TimesNewRoman][size=3][/size][/font] [size=3][font=SimSun]同[/font][font=TimesNewRoman]AP[/font][font=SimSun]參唔多[/font][font=TimesNewRoman],[/font][font=SimSun]到咗月尾做[/font][font=TimesNewRoman]closing,AP[/font][font=SimSun]同事要做的工作包括[/font][font=TimesNewRoman]APsub-ledger[/font][font=SimSun]同[/font][font=TimesNewRoman]Generalledger[/font][font=SimSun]對賬[/font][font=TimesNewRoman](reconciliationbetweenGLandAPsub-ledger),[/font][font=SimSun]同[/font][font=TimesNewRoman]suppliers[/font][font=SimSun]對數[/font][font=TimesNewRoman],[/font][font=SimSun]編制[/font][font=TimesNewRoman]aging,[/font][font=SimSun]做[/font][font=TimesNewRoman]accrualprovision,[/font][font=SimSun]等等[/font][/size] bittermelon2008-11-611:49AM 至於GL,即係GeneralLedger(總賬)，負責記錄所有會計記賬及編制報表。

會計記賬包括ARcontrolaccount,APcontrolaccount,stockcontrolaccount,journaladjustment,provision,accrual,inter-companyaccountreconciliation,etc.編制報表包括incomestatement,balancesheet及cashflowstatement，好多時連consolidation同budgetcomparison都要做埋. sisi122008-11-611:44PM THANKSALOT!明白了...咁係咪GL高級D架?:smile_13: kit82mei2008-11-707:17AM 高級d的應該係做consol　個dreporting同事 bittermelon2008-11-708:55AM [quote]原帖由[i]sisi12[/i]於2008-11-623:44發表[url=http://www.discuss.com.hk/redirect.php?goto=findpost&pid=179042390&ptid=8462150][img]http://www.discuss.com.hk/images/common/back.gif[/img][/url] THANKSALOT!明白了...咁係咪GL高級D架?:smile_13:[/quote] 其實無話高級定低級之分.  對一家公司而言,AR,AP及GL同樣重要. 有好多人都認為做AR同AP無前途,我就唔係咁睇.  要做AR同AP做得好係好難好煩,請有經驗既人就更難,因為[color=black]香港人人都爭住做finanicalreporting,搞到無乜人做AR同AP,新人又唔肯做得耐,所以如果做AR同AP做得好,根本唔憂揾無人請.[/color] 走commericalfirm呢條路有好多瓣,有人鍾意做consolidation/financialreporting嗰邊,又有人鍾意做operation(即係AR,AP及treasury)嗰邊,睇你興趣囉. sisi122008-11-1112:13AM 原來ACCOUNT仲有一部分就叫SC,咁SC又解乜野? THANKS!:loveliness: bittermelon2008-11-1109:58AM [quote]原帖由[i]sisi12[/i]於2008-11-1100:13發表[url=http://www.discuss.com.hk/redirect.php?goto=findpost&pid=179573453&ptid=8462150][img]http://www.discuss.com.hk/images/common/back.gif[/img][/url] 原來ACCOUNT仲有一部分就叫SC,咁SC又解乜野? THANKS!:loveliness:[/quote] SC????stockcontrola/c?salescontract?sharecaptial? 未聽過乜叫SC喎. mailsvarious2008-11-1309:34PM [quote]原帖由[i]bittermelon[/i]於2008-11-1109:58AM發表[url=http://www.discuss.com.hk/redirect.php?goto=findpost&pid=179597469&ptid=8462150][img]http://www.discuss.com.hk/images/common/back.gif[/img][/url] SC????stockcontrola/c?salescontract?sharecaptial? 未聽過乜叫SC喎.[/quote] stockcontrola/c係點做呢?因為我未聽過或做過,可否講解下?thanks bittermelon2008-11-1409:19AM [quote]原帖由[i]mailsvarious[/i]於2008-11-1321:34發表[url=http://www.discuss.com.hk/redirect.php?goto=findpost&pid=179945510&ptid=8462150][img]http://www.discuss.com.hk/images/common/back.gif[/img][/url] stockcontrola/c係點做呢?因為我未聽過或做過,可否講解下?thanks[/quote] 我都係o係另一個帖得知,stockcontrola/c即係managementaccounting.  主要係做managementreport.  例如budgetcomparison,profitanalysisforproduct/productionline,costanalysis,profitforecast,etc... 頁: [1] 查看完整版本:我想問會計入面既GL同AR即係點解? Copyright©2003-2021香港討論區