會計double entry問題

1)
Dr Inventory/stock in hand (B/S item)
Cr Inventory/stock in hand (P/L item)

2)
Dr Rent
Cr Accrued Expenses

3)
Dr Salary HK$8,000
Cr MPF contribution - employee (HK$8,000 x 5%) - $400 (B/S item)
Cr Bank HK$7,600

供 mpf 時

Dr. MPF contribution - employee (HK$8,000 x 5%) - $400 (B/S item)
Dr. MPF contribution - employer - HK$400 (P/L item)
Cr Bank HK$800

小貓清楚啲

1)
Dr Closing Stock (B/S item)
Cr Closing Stock (P/L item)

2)
Dr Rent
Cr Accrued Expenses

3)
Dr Salary
Dr MPF
Cr Bank

Hope it can help you!!