Audit / accounting/ 會計 新手一問

你都冇給個fixed assets數我
我點知understated 定overstated

understated
如果個fixed assets係$2500

但最初入數係$2000

咁就understated 咗500

overstated
如果個fixed assets係$2500

但最初入數係3000
咁就overstated咗500

Being overstated of fixed assets 是否應該reduce fixed assets, 即 Cr. Fixed Assets 呢？
yes
因為你最初入多咗fixed assets
要扣返d fixed assets

所以係cr fixed assets
咁accounting都有dr

dr 可能係suspense / bank...視乎帳戶

這個網可能幫到你(其他會計/核數問題)
http://www.hkicpa.org.hk/ebook/


圖片參考：http://www.hkicpa.org.hk/ebook/dmmenu/books/images/tree_buch.gif
Volume I Professional Accountants Ordinance & By-laws, Professional Ethics & Conduct

圖片參考：http://www.hkicpa.org.hk/ebook/dmmenu/books/images/tree_buch.gif
Volume II Financial Reporting Standards
講會計


圖片參考：http://www.hkicpa.org.hk/ebook/dmmenu/books/images/tree_buch.gif
Volume III Auditing and Assurance Standards