Account 問題 trial balance 高手入

1.CR Bank overdraft 因為bank係dr,而呢個係bank既相反,既係會扣bank錢所以cr
2.Agency commission revenue in advance 係cr 同第4相反,因為收入同支出account係完全相反,所以入既野都相反
3.Agency commission revenue in arrears係dr 同第2題係相反,因為prepaid同accrued既野都會相反入
4Prepaid administrative expenses係dr 比多左呢筆錢都算係 current asset,所以計dr
5.Elecricity deposit 係dr因為收入
6.capital 係cr 係balance sheet到佢係入右邊姐係cr,所以佢係trial balance都係cr,總之capital放cr係一定的,普通concept來
prepay同accrued好易,只要記住
ps.支出prepaid係dr就夠
之後唸返支出accrued係相反,既係cr
再唸返收入prepaid係cr,因為同ps相反
再用收入prepaid相反唸就出返收入accrued係dr

2008-09-11 22:01:21 補充：
第5係cr,所有收入都係入cr
所有支出入dr

Dr. or Cr. side in the Trial Balance.
1. Bank Overdraft, this is a liability of the company. Cr.
2. Commission received in advance, a non-recognised income of the company in this accounting period, it is a liability to be carried forward to next year. Cr.
3. Commission in arrear means it has to be received, a recognised income of the company in this accounting period but not yet received, it is an asset of the company at the balance sheet date. Dr.
4. Prepaid expenses means the expenses paid not for this accounting period. It is an asset of the company to be taken up as expenses in nest accounting period. Dr.
5. Electricity Deposit It is an asset. You can get a refund from the electricity company at a later stage. Dr.
6. Capital is the money injected by the shareholders of owner. The company has to pay in back when the company is closed unless all has been lost in running the business. A liability of the company. Cr.

1　即銀行透支，性質與銀行借款相同，會計上視為資產的減少，故應放在ＴＢ貸方。

2　即預收代理費。凡預收收益，性質類似負債，只是不用還錢，而是在以後各期向客人「還」服務，會計上視為負債的增加，故應放在ＴＢ貸方。＊各期：借～預收代理費，貸~代理費收入。

3　即應付代理費。凡應付費用，就是應要付卻未付的費用，性質等同負債，會計上視為負債的增加，故應放在ＴＢ貸方。＊支付時：借～應付費用，貸~現金。

4　即預付管理費。凡預付性質的費用，性質類似權利（資產的一種型式），即我方有權利要求、對方有義務提供管理服務（在以後各期），只是我方一次性付款，而不是按期支付而已。會計上視資產的增加，故應放在ＴＢ借方。＊各期：借～管理費，貸~預付管理費。

5　即電費按金。凡按金性質的支付，性質等同權利（資產的一種型式），即我方有權利要求、對方有義務退還按金（在中止服務時）。會計上視資產的增加，故應放在ＴＢ借方。

6　即資本。是東主開業時，所投入的資金，屬於東主權益的一部份。公司結業時，如有盈餘，這部份有義務歸還給東主，所以性質有如負債（特別的）。會計上視作東主權益的增加，故應放在ＴＢ貸方。

要注意：4與5的分別，預付是在以後各期把權利轉為費用，即借～XX費用，貸~預付費用。5則是服務終止時，把權利轉為資產，即借～現金，貸~電費按金。

會計上，資產＝負債＋東主權益

＝一邊增加，另一邊必須等額減少，故

資產增加＝＞借，減少＝＞貸

負債增加＝＞貸，減少＝＞借
東主權益增加＝＞貸，減少＝＞借