回複：請教各位會計前輩這個問題怎樣答？

1)When you estimate reimbursement at closing (monthly/quarterly/annually)

Dr   Reimbursment exp     XX

  Cr    Reimbursment allowance         XX

 

2) When reimbursment occures,

Dr.   Reimbursment allowance           XX

  Cr. Cash                                                   XX

 

But you need to come up a way to calcuate estimated allowance. good luck