送分題♥〔會計公式一問〕我岩岩學會計架,有D野唔明,請指教

2007-09-08 6:41 pm
Assets=Capital+Liabilties

我唔明呢條喔=(
點用喔??
我想要example~~用中文答我..thx!!!!!>3<

回答 (2)

2007-09-08 7:14 pm
✔ 最佳答案
1. 小明自己有一萬蚊,他又問了小強借一萬蚊,打算用二萬蚊開街邊檔賣安全套.
Assets=$20000 (cash)
Capital+Liabi lties=$10000 (from小明自己)+ $10000 (from小強借款)
2. 小明用五千蚊買了五百盒杜蕾斯,又用四千蚊買了五百盒岡本.又用二千蚊買左架木頭車.
Assets=$9000 (cash)+五百盒杜蕾斯($5000)+五百盒岡本($4000)+木頭車($2000)
Capital+Liabi lties=$10000 (from小明自己)+ $10000 (from小強借款)
3. 小明生財有道,五百盒杜蕾斯以$10000 售出,但岡本滯銷,只賣了一百盒,得到$1000.利潤:杜蕾斯$10000 -$5000= $5000. 岡本$1000-($4000 x 100/500)=$200 總利潤:$5200
Assets=$20000 (cash)+四百盒岡本($3200)+木頭車($2000)
Capital+Liabi lties=$10000+利潤$5200 (from小明自己)+ $10000 (from小強借款)
4. 小明意氣風發,想還番$5000俾小強,仲要攞$500出黎同小強劈酒.$500當然出公數,當生意支出.
Assets=$14500 (cash)+四百盒岡本($3200)+木頭車($2000)
Capital+Liabi lties=$15200-$500生意支出 (from小明自己)+ $5000 (from小強借款)
明唔明?
2007-09-08 7:11 pm
=.=
資產=資本+負責
asste是實物...如車..樓..儀器...入帳是借
capital是投資在間公司的本金..在T字帳時是貸
liabilties是向人借錢是貸

example 1:
你要注資$5000入
入帳借是現金$5000,貸是capital$5000

example 2:
購入一台貨車.以支票$2000支付
借貨車$2000and貸銀行存款$2000

example 3:
XX借$1000比你
借現金$1000,貸XX$1000

希望你明~


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