關於f.4會計考試問題!20分!

中四難極有限
我諗難字都離唔開interest espense, loan interest,
return inward /outward/ ;discount allowed/ received carriage outward .....這都是入P&L A/C

carriage inward : purchase incurr 的expense, so 入落 Trading a/c

Drawings: Private use of business money

Dr Drawing
Cr Bank
Shown in Balance sheet 時, Capital XXXX
Less: Drawings XXXX

Bankoverdraft
shown in Balance sheer 時
As a short-term libality,
Under creditor


俾$ for expense

要記住唔同種類既account既 Dr同Cr未必就係income&expense
入落trading A/C既咩野side......

其實唔係好難ga....你都未教Errors, bank recon. ......
記得比心機讀呀，唔係上到F.6/7就會後悔....

其實中四的會計都唔難得去邊（仲要係上學期）
考既應該都係好基本既野
真正難既應該中五先教
最緊要係記熟個格式（尤其係Trading, Profit & Loss）
知道乜野擺係邊度
（尤其係又有inwards又有outwards果D
好容易掉亂）
petty cash book同cash book就應該冇乜難度
（同送分冇乜分別）

最後，其實平唔到數都唔緊要
只係冇一個答案分
我會考果時三條LQ兩條平唔到都一樣cred到