✔ 最佳答案
其實debtor 係current asset...
而creditors 係current liabilities.
expense is an outflow of the entity, that lead a decrease in asset(or increase in liabilties), and it will decrease the ower's equity(except drawings of the owner)
根據expense既definition, debtor 絕對唔係expense, 而係 current asset.
(Current asset is a resource controlled by the entity as a result of past event which the future economic benefit are expected, to flow into the entity within 12 months.)