ACCOUNT 問題~~

2007-03-05 2:19 am
account receivable 係asset 定係 revenue?
capital 同bank 有咩分別?
expenses increase, bank是decrease嗎?

***除此, 更希望有鐘意accounting既人可以留低msn,因為我而家係岩岩開始讀緊,有d野都唔係好明,所以希望有對accounting有興趣既人可以解答我既問題....唔該=]***

回答 (3)

2007-03-06 12:20 am
✔ 最佳答案
Account receivable 的中文解釋是應收賬,即你賣了貨或提供服務(假設$1,000,但顧客未付錢,就會:

Dr. Accounts Receivable $1,000
Cr. Sales $1,000
所以Account receivable是資產(asset),而Sales(銷售)才是收益revenue。

Capital資本,Bank 是你銀行的存款(或透支)
如果你開業時,拿了$2,000元做資本,就會:
Dr. Bank $2,000
Cr. Share Capital $2,000

Expenses increase,如果是銀行支票找數,Banky就會decrease,例如:
Dr. Advertising $500
Cr. Bank $500

但是,可能是用現金找數,或者只是accrual(即未付錢,如該月的電費),就會:
Dr. Stationery $50
Cr. Petty cash $50

Dr. Electricity $345
Cr. Accrual $345
所以,Expenses increase,bank 不一定decrease的
2007-03-05 2:25 am
通常有receivable哩個字就會係revenue嫁啦

capital係資金,本金, bank係有關bank既錢..
即係suppose.. 你一開始個business果時有$1,000係cash in hand, 1,000係bank,
咁就即係係cash 同 bank度各加1,000 (details就係capital) ,
capital果個account度就減1,000 for bank, 減1,000 for cash

係, 因為expenses係應該係debit side, 咁因為expenses係用左錢, 所以bank(/有時係cash)就要credit番

我都係f4啱啱開始讀無耐*0*
不過個人認為之前教果d其實係ok易
睇到f5果本書就... orz|||
2007-03-05 2:23 am
You should ask your PA teacher.


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