balance sheet

牟利機構既係financed by下面果part會係capital
呢個題目多數會俾你(易), 題目難果d就要你計

非牟利機構既就會係係income & expenditure account果度
計出黎既surplus of income over expenditure/deficit of expenditure over income
通常都係要你計埋bar trading account(有時會有),
income & expenditure之後先會叫你做balance sheet

入balance sheet既野大概有4種 -
fixed assets, current assets,
current liabilities同long-term liabilities

fixed assets是指用超過一年既野,
e.g. building, equipment, machinery
做時最好根據該資產耐用性列出(即係用最耐既放最頭!)
大多都要計埋depreciation
要做的話最好用3 column的方法來做
(分3行 - cost, depreciation, net book value)

current assets就係指d可以好快變cash/for resale既野
e.g. debtors(佢會還錢) stock, bank, prepayment(你俾左錢但未享用過的服務)

current liabilities就係一d債係要係一年內還的
e.g. creditors, accruals等等

long term liabilities個format就有少少唔同
有d人會寫係working capital下面再減
有d就會寫係financed by果part