1)      Debit note vs. Credit note

請問我甚麼情況才會出現這兩隻notes和點解一個叫debit,另一個叫credit?

thx

Debit note: When the issuer debits the receiver's account, e.g. A company charges B company a commission, then the entries in A company's ledger should be "Dr B Company / Cr Commission received". In this case, A company will issue a DEBIT NOTE to B company for the commission, because they have

debited B Company's account.

Credit Note: When the issuer credits the receiver's account, e.g. A company accepts B company's returned goods, the entries in A company's ledger should be "Dr  Returns inwards / Cr B Company". Therefore, A company should issue a CREDIT NOTE to B company that mean they accept the returned goods and the amount of the returned goods will be shown on the credit note which can be deducted by the B company from the coming payment.

debit note 係收人錢, 正如invoice

credit note 係退單

如果有  return inwards and outwards , 會開 credit / debit notes

但credit / debit notes 唔一定係 returns, 好多情怳都有可能如幫o個客 or supplier 俾o左o的費用如運費等等, 都會用到.