有關accounting 既問題

這叫 Double Entries ，因為 Debit - 進帳 和 Credit 出帳 是一雙的 (對方出帳等於自己進帳)。它們保持平衡便等於沒有入錯數。

account 係要講double entry 的, 即是話同一條transaction 的debit要等於credit,
條數先balance的, 但入數時一定要分清邊d係debit or credit, 最基本的你要知道......

Assets / Liabilities / Capital

Assets: (example: equipment, cash, prepayment)
Debit - Increase assets
Credit - Decrease assets

Liablities: (example: creditors / accounts payable / Accured Exps.)
Debit - Decrease Liabilities
Credit - Increase Liabilities

Capital: (example: Shares Capital)
Debit - Decrease Capital
Credit - Increase Capital

分得清黎d, 入數好easy, yeah~

2006-11-09 01:17:10 補充：
俾個example給你啦:I have bought a fax machine at cost $2000 for office use on 9 Nov,2006.Paid Cash $500 immediately to the suppliersThe outstanding bal. $1500 will be due on one month later.ANS...

2006-11-09 01:18:28 補充：
On 9 Nov,06:Dr. Assets - Office Equipment $2000Cr. Assets - Cash $500Cr. Liabilites - AP [for trade purpose] / Accured exps. $1500On 9 Dec,06:Dr. Liabilites - AP / Accured Exps. $1500Cr. Assets - Cash / Bank $1500

Debit = 入賬
Credit = 支賬
會計的原理係有出必有入, 兩者是相對應的...