關於pa 既balance sheet

Bank balance in the books means you owe bank for the negative balance. It then must be a liability to external party. It has nothing related to the owners. Hence, this must not be in capital.
First of all, you have to know the nature of this credit balance in the books. If this is a bank loan secured by company's assets, then it must be shown in the Balance Sheet as "Secured Bank Loan", maybe part in Non-Current Liability and part in Current Liability. If this is simply an overdraft, then it must be shown in the Balance Sheet under the Current Liabilities as "Bank Overdraft". I think you are talking about the "Bank Overdraft" issue.

照樣寫在current assets到,不過要括住個數字,括號的意思是負數
for example:
current assets $
stock 9763
Debters 1546
bank (1234)
Cash 7586

記得時候把9763 1546-1234 7586

**一定不會寫在current liabilities,因爲bank是公司的assets

2008-09-27 18:56:11 補充：
計得時候把 9763 加 1546 減 1234 加 7586

當然係 Current Liabilities 啦！可以入"Short-term Borrowings (短期借款)" 科目。