會計assets分類問題

Actually, I don't know how to answer your question because the items you list down are not assets, capital or liabilities.

But I think you might misunderstand something. In Accounting, when items are debited in the accounts, it means they are assets OR expenses. Conversely, items on credit side are Liabilities or Income

The Items you wrote down can't be distinguish into Assets and Liabilities but they can be distinguish into Income and Expenses.

1.discount allowed----->expenses ( debit )
2.discount received---->income (credit )
3.sales--------->income (credit)
4.cost of good sold----------->expenses (debit)
5.expenses---------> expenses (debit)
6.carriage outwards---------->expenses(debit)
7.carriage inwards---------->expense(debit)
8.insurance---->expenses (credit)

They should appear in the Profit and Loss Account.

Sales
cost of good sold
carriage inwards
Gross Profit
discount received
Expenses:
expense carriage outwards
insurance
discount allowed
Net profit

These are not assets. They are profit & loss items.
For insurance, if it's a prepaid insurance then it's recorded as an assets.