有關會計入帳問題

係trading account
purchases 係o係開頭os果度加嫁麻..
加左先再減cs.
之後得左個數就gross c/d去profit and loss果度加加減減開支果d
希望幫到你啦

The critical issue is whether there is an inventory system maintained by the company on a prepetuary basis.
If there is an inventory system, whenever there is a purchase for stock, the inventory account will be debited and the quantity will be entered in the stock system under this stock item. The cost of stock sold relative to the sales thereof will then valued out and debited to cost of goods sold and not direct to purchases. The ending inventory will appear in the stock ledger and confirmed by inventory-taking.
If there is no such inventory system, the purchase account will be debited. Ending inventory will then be ascertained at the year end via stock taking.
The trading account will normally be looked like Beginning Inventory + Purchases - Cost of Goods sold - Ending Inventory which is the definition of Cost of Sales.

我既意思係係什麼悄況底下才要入purchases???