trade payable 唔會根據入錯的trade discount 調整？

Trade discounts:
Purchases $9000
T/P $9000

找數嗰陣：
T/P $9000
Bank $9000

Cash discounts:
Purchases $10000
T/P 10000

找數嗰陣：
T/P 10000
Discounts received 1000
Bank $9000

嗰T/P a/c找數嗰陣一定會close埋，冇net effect

Hello
Why it is B but not A?

就算佢明 咁又點呢
佢只係一個收銀
並唔係任何一級嘅管理人員
佢職責本來就唔需要佢考慮公司嘅profit/表現
Supervisor 又批准比佢自己決定
所以重點在於 佢運用呢個權力根本唔洗負責

Why 2 is correct ?
佢又冇講what type of email e.g. complain / enquiry
又冇講邊type customer e.g. customer who buy comestic / snacks etc

咁點解佢specific ?

咁我地要挑剔佢唔夠specific一定好多位可以挑剔嘅
譬如話提升送餐時間
又可以話講到明送咩餐要幾耐
送咩餐要最快咁

但其實過於specific都會令目標難以達成

所以我地諗specific通常只係考慮佢到底係唔係有提及好清晰,可以執行嘅行為(即係 how to do)

例如
提升服務質素❌
主動詢問需要✔️
增加銷量❌
主動向客人介紹新產品✔️

In your case, 如果題目係話改善客人滿意度 咁咪唔specific囉
但覆email快d就係一個具體行為
所以會視為specific
咁當然一定可以更specific嘅

想問cost of sales * 1 + mark up 得出的sales figure
那個sales 數字係扣咗trade discount 未？

正常都未扣，mark-up applies to normal sales

另外想問account concept,點樣分辨幾時用accrual幾時用matching/realisation?

你可以理解realisation做答緊accrual

Accrual —> revenues and expenses are recognised when they are earned or incurred, not when they are paid.

點判斷幾時revenues先係earn？realisation concept.

考試角度黎講，如果係講緊一啲services / sales未完成既情景，答realisation。

Matching我成日話唔洗諗到咁複雜，例如你用10蚊買咗個蘋果返黎，20蚊賣返俾條水魚，你淨賺10蚊，已經係matching concept (links revenue with its relevant expenses)既應用。

簡單黎講，accrual係我地revenue recognition既大原則，realisation用黎決定個revenue幾時出現，matching只係 (as the name suggests) 講緊配對。

想問點解ii係cr suspense而唔係bank🧐

(1) 請指出正確分錄 (2) 請指出錯誤分錄

分錄即係entries?
Correct:
Dr Telephone expenses
Cr Bank

Wrong: 我理解嘅係佢冇post呢兩個trasactions落ledger 所以去到trial balance就呢兩個數都冇咗🧐 我唔係好明were not posted from cash book即係點

我覺得重點係搞清楚咩叫posting😂😂

Cash book同時係book of original entry同ledger

所以入咗cash book但唔記得post，客觀效果就係得cash book (bank account) 有條數，對應既expenses唔見咗，therefore not balance