account一問

Bank Account入面, dr係收錢, cr係付錢.
debit
subscription received (收會費)
proceeds of sale of raffle tickets (賣門券收錢)
donation from member (會員捐款)
credit
purchase of film projector (買投影機)
refreshment served at meeting (會場茶點)
hire of film (租電影費用)
purchase of film books (買電影書)
hire of room for club meeting (租房開會的租金)
treasurer's fee (財政費用)
guest speaker's fee (演講嘉賓費用)
raffle prices (抽獎獎品)