如何在總帳日記帳分錄中表示“自費”購買？
如果您使用個人資金支付費用（廣告、設備），您如何在日記帳分錄中表示這一點？通常，如果資金來自企業，您只需減少現金賬戶，但在這種情況下，現金賬戶為零。任何人？
You’re lending the money to your business by paying for it directly. The company accounts must reflect a credit (the amount you lend to it) and a debit (what it then puts that loan towards).
It’s fairly normal for a small(ish) owner-driven company to reflect a large loan-account for the owners. For example, if you have a room at home dedicated for the business it is impractical to pay rent directly via the company. The rental agreement is probably in your name, you pay the rent, and you reconcile it with the company later.
You could even charge your company (taxable) interest on this loan.
When you draw down the loan from the company you reverse this, debit your loan account and credit the company (paying off the debt).
至於跟踪該支出，只需以正常方式處理這些第三方發票並將其歸檔以供參考。