我想知會計一般有 d 咩數應該入 debit 同埋咩數應該入 credit?
有無定義? 最好有詳細解釋。
thx
account 問題，可以幫手嗎?
2007-05-18 1:47 am
回答 (2)
2007-05-18 5:17 pm
✔ 最佳答案
其實所有數都有機會入debit或者credit,要睇係咩情況下,不過都有一定的原理:當assets(資產)同expenditure(支出)增加就debit,減少就credit;
當liabilities(負債),revenue(收入),capital(資本)增加就credit,減少就debit
希望幫到你
2007-05-18 4:00 am
debt:
1-all expenses:discount allowed,prov. for bad debt(when it is increase),bad debt,carriage
in/outward
2-fixed asset:machinery,equipment
3-Capital:opening capital,drawing
4.debtor
credit:
1-income:charge,discout received,prov.for bad debt(when it is decrease)
2-creditor
3-................
1-all expenses:discount allowed,prov. for bad debt(when it is increase),bad debt,carriage
in/outward
2-fixed asset:machinery,equipment
3-Capital:opening capital,drawing
4.debtor
credit:
1-income:charge,discout received,prov.for bad debt(when it is decrease)
2-creditor
3-................
參考: my account knowledge
收錄日期: 2021-04-22 00:24:34
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