中一會計問題請同我分是借還是貸

首先: 打錯字...... 睇到我ar = = 不過我知你想講辦公室設備.....$ 又打左&.........

我用英文讀....唔知中文係唔係咁寫


1) 借方 辦公室設備 60
貸方 現金 60

2) 借方 現金 689
貸方 債主 - 成功車行 689

2008-07-15 19:56:33 補充：
講錯野........
第二題應該係

借方 債主 - 成功車行 689
貸方 現金 689

Dr. Office Equipment Cr. Cash
You are acquiring a fixed asset with the payment of cash. Office Equipment and cash are all assets but simply a reduction of one with the increase of the other. No change in the total assets.
Dr. Accounts Payable Cr. Cash. Accounts Payable is a liability and cash is an asset. It is now a reduction of liability with an equal reduction in assets.
Remember the 3 basic golden rules of accounting. The accounts transactions and balances are put in ...
1. Dr. Assets Cr. Liabilities
2. Dr. Receiver Cr. Giver
3. Dr. Expenses Cr. Income