關於lcci (會計)first level問題想問.

2008-02-02 12:51 am
我想問究竟d數點決定放dr定cr.?
好似好亂咁. 做ledger a/c又有時唔係好明點解咁放..
有無人可以重新detail咁Explain一下dr同cr正確係點放呢.?

回答 (1)

2008-02-02 7:24 pm
✔ 最佳答案
The 3 golden rules of bok-keeping are:
Dr. Expenses Cr. Income e.g. Dr. Rent Cr. Sales
Dr. Receivers Cr. Givers e.g. Dr. Debtors Cr. Creditors
Dr. Assets Cr. Liabilities e.g. Dr. Cash at Bank Cr. Accounts Payables
Overall, the basic formula of a financial statments is
Assets - Liabilites = Retained Profits ( Income - Expenses ) + Share Capital


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