请教：公司之间银行转账业务的会计处理方法？

flora885

请教大家，背景是这样的，如果一个由政府拨款的non-for profit企业有两个公司A和B，但不是母子公司的关系，B公司是作为代表A执行management的公司。
原来分别有两个银行账户，当企业决定关闭全部旧帐户另外开两个新帐户的时候，B旧账户的余款将transfer到A新帐户中。（有人会问为什么不transfer到A的新帐户，高层决定的，可能是为了A能集中管理资金）

这个时候，会计上怎么处理？需要什么journal?为什么不能有invoice？所看到的交易发生就是从bank statement上看到这笔转帐。然后需要在A,B公司的账上怎么记一下？

是不是：对B,Dr: A/R from A    Cr:Cash at bank
      
      对A,Dr:Cash at bank     Cr:A/P to B

原帖由 liangmike 于 2009-12-18 11:49 发表
No need for invoices, not busienss transaction.
like upstair said, just use anything, like agreement, even board minutes as the supporting.
using current account to do the journal is good

thanks我一直都不明白为什么不能invoice,因为不是business，只是内部公司之间的。

但是，如果是母子公司转账，也同理对不对，只记帐但不invoice？或者说，母子公司之间存在一种交易关系？

原帖由 晓风残星 于 2009-12-18 22:12 发表
hahah that reminds me of consolidation a/c,

you dont a/c for intra-group transaction, because in a conslidation group, e.g a parent n subsidary relationship, that is the parent company own 100% of  ...

啊！对了对了，这种交易不涉及profit&Loss 所以当然不会有invoice，因为和费用收入无关！指涉及balance sheet,A/P和A/R

[ 本帖最后由 flora885 于 2009-12-18 22:24 编辑 ]

xjyoyo

我想是  对A :   dr cash at bank    cr loan from B
                对于B:   dr loan to A         cr cash at bank

flora885

原帖由 xjyoyo 于 2009-12-17 23:45 发表
我想是  对A :   dr cash at bank    cr loan from B
                对于B:   dr loan to A         cr cash at bank

Thanks!!
why it is the loan? so there is no invoice at all?

joy2joy

the best treatment is do it as loan, but you need to check if there is any agreements between A & B regarding this transfer

liangmike

No need for invoices, not busienss transaction.
like upstair said, just use anything, like agreement, even board minutes as the supporting.
using current account to do the journal is good

chengzhuang

1/2的方法都有一个问题就是怎么清掉A和B帐户下的AR/AP或者LOAN呢? 我觉得可不可以A帮B付一比费用,然后A INVOICE B. 这样才可以平账.

flora885

原帖由 chengzhuang 于 2009-12-18 12:00 发表
1/2的方法都有一个问题就是怎么清掉A和B帐户下的AR/AP或者LOAN呢? 我觉得可不可以A帮B付一比费用,然后A INVOICE B. 这样才可以平账.

I think so.

flora885

原帖由 joy2joy 于 2009-12-18 09:45 发表
the best treatment is do it as loan, but you need to check if there is any agreements between A & B regarding this transfer

对哈，今天问了一下，也是这个意思。开始不明白为什么是loan?

yans

原帖由 chengzhuang 于 2009-12-18 12:00 发表
1/2的方法都有一个问题就是怎么清掉A和B帐户下的AR/AP或者LOAN呢? 我觉得可不可以A帮B付一比费用,然后A INVOICE B. 这样才可以平账.

为啥要清掉loan呢？

这是个很简单的cash pool的运作呀。 在B 的账册上设个deposit in A，B有多余的钱全部transfer to A, 然后就记账 DR Deposit in A, CR Cash at bank。 等需要用钱的时候，做相反的操作和会计记账。
在A的账册上设个loan from B科目, DR Cash at bank, CR Loan from B

小葵

我们公司是用inter-company account在不同“company”之间做Journal的

晓风残星

hahah that reminds me of consolidation a/c,

you dont a/c for intra-group transaction, because in a conslidation group, e.g a parent n subsidary relationship, that is the parent company own 100% of its sub,

when you transfer fund from sub to parent or vice verse,

from the parent's perspective
Dr Cash
From the sub's perspective
Cr Cash

but in consolidation, you dont account for this intra-group transaction because both parent and sub company is treated as an single entity and similary, put it another way, if you have money in ur left pocket and then you move the money into ur right pocket, that simply a transfer of money from left to right, that doesnt make to richer.

liangmike

走current account没错了，具体用什么帐户，or/op也好，intercompany 也好， loan也好， 随便了。
你如果走费用，不是明显找麻烦吗？ 没有交易实质，钱就没了， 那边没有买东西，钱就多出来了， 还要交税。

ONeal

set up 2 inter-co accounts and do an inter-co transaction.