問會計 trial balance~~(10分)

BANK係ASSETS黎嫁嘛..
所以同ASSETS一樣,,有野入呢就係Dr..

其實所有ACCOUNTS都係以佢既ACCOUNT為本,,姐係當自己係果個ACCOUNT,,有野俾你就係Dr,,有野俾出去就係Cr..
就算係CAPITAL同LIABILITIES都係一樣
好似CREDITORS咁啦..
當你自己係CREDITOR,,你俾左D貨人嘛..姐係D野從你身上走喇..亦即係寫係CR果邊果度..
CAPITAL都係一樣..

我D表達能力係咪好差-3-希望你明我講咩啦..

在會計的角度是看自己公司盤數, 如果公司有現金或銀行存款, 這就是公司資產, 所以係Debit, 不過如果公司問銀行借錢 (或透支), 咁這個結存就是公司的負債, 所以係Credit.

In Trial balance, capital is credit, therefore fixed asset, current asset will be debited. Sales is credit, so any expense in P/L A/C is debited in trial balance

資產(asset), 支出(expense)增加係dr
負債(liability), 收入(income), 資本(capital)增加係cr.

淨係記住呢兩句就分到係dr定cr架勒.....