1) 請問有沒有方法可以容易分別是那一方呢？
2) 有沒有方法或 公式可以再確認？
可否給我一些例子, 例子詳細和容易明白, 謝謝~~
剛學會計... 想問如何分別Debit & Credit
2008-04-09 7:22 pm
回答 (2)
2008-04-09 9:02 pm
✔ 最佳答案
1. 會計科目主要分下列幾類：- 資產：增加就係借方(Debit)
- 負債：增加就係貸方(Credit)
- 股本：增加就係貸方(Credit)
- 收入：增加就係貸方(Credit)
- 費用：增加就係借方(Debit)
例：股東投入港幣十萬認購公司股份，咁就借(Dr)：銀行(資產類) 十萬元 貸(Cr)股本 十萬元
希望幫到你！
2008-04-09 8:04 pm
when Asset side = Capital side
Increase in asset side = debit
Increase in captial side = credit
eg.if you open a company using $100 to buy the building, then you have a debit balance in asset side of $100 for the building, and a credit balance in the Capital side of $100 for the capital you invested.
Increase in asset side = debit
Increase in captial side = credit
eg.if you open a company using $100 to buy the building, then you have a debit balance in asset side of $100 for the building, and a credit balance in the Capital side of $100 for the capital you invested.
參考: my knowledge
收錄日期: 2021-04-16 17:25:51
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20080409000051KK00629