Creditor , debtors 點分, (即係屬邊一類trading a/c , profit & loss a/c,orblance sheet)
兩者在Trading and profit and loss A/C 辰應放在哪一邊 ?
有d題目又只是俾個名． 如ｌｏｒｒｙ $680 , 其實又係屬邊一類..
pls ｈｅｌｐ
讀LCCI 本ACCOUNT 書係唔係一定要BUY, 同埋書中會唔會有詳盡GE SOLUTION GA, 有咩野書可以參考~~ THX
LCCI Trading and profit and loss A/C 問題
2007-03-15 6:18 am
回答 (2)
2007-03-15 11:00 am
✔ 最佳答案
Creditors債權人是指自己欠人家的，是current liabilities其中一種，debtors債務人是指人家欠自己的，是current assets其中一種。Creditors和debtors會在trial balance和balance sheet出現，如無處理壞帳(bad debts)的需要，不會在trading a/c , profit & loss a/c出現。
如以上所指，Lorry $680 多數是fixed assets。
讀LCCI 本書不是必買的，看筆記溫習也是可以的。
2007-03-17 9:37 am
creditor & debtor different is depends on the which side. For example, I was bought a table & payment terms is credit 30 days. We shall DR. F&F (tables) account and CR. creditor. When I payment, will DR. the creditor & CR. the bank account. In the debtors is converse case.
creditor is put on right hand side in P/L, debtor is put on left hand side.
lorry $680 means the value of lorry is $680, we will put $680 in left hand side in P/L & credit the bank or creditor accont in right hand side.
creditor is put on right hand side in P/L, debtor is put on left hand side.
lorry $680 means the value of lorry is $680, we will put $680 in left hand side in P/L & credit the bank or creditor accont in right hand side.
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