更新1:
仲有無多d類型?如:discounts,人名帳,returns in/outwards ....同有關資料可以係邊找到~?thx
唔識點入trading account...?
2008-10-19 7:38 am
唔明點分係個T字格式入左定右...有時purchases入左邊,sales入右邊...都唔知點分...有無人可以教下我...?thx x 1000000.....
回答 (2)
2008-10-19 4:23 pm
✔ 最佳答案
Asset, expenses係debit balance, 即係如果dr: asset及expenses時代表多左資產及支出, cr就減少.Asset: Furniture and fittings, equipment, land and building, stock, debtors, bank, cash...
Expenses: Salaries & wages, returns inwards, depreciation, rent & rates, heating & lighting, purchases, carriage inwards, carriage outwards, loss on disposal, increase in prov. for bad debts, interest expenses, selling & distribution expenses, stock/cash stolen...
Capital, liabilities及revenue係credit balance, 原理同asset及expenses相反.
liabilities: creditors, loans, accrual expenses, revenue in advanced
Revenue: rent received, commission received, sales, profit on disposal, decrease in prov. for bad debts
有些收入和支出應該放在trading a/c, 詳情可以看書.
2008-10-19 7:51 am
purchases增加入Dr.(左邊)
purchases減少入Cr.(右邊)
sales增加入Cr.(右邊)
sales減少入Dr.(左邊)
2008-10-18 23:52:35 補充：
我之前有學會計的
purchases減少入Cr.(右邊)
sales增加入Cr.(右邊)
sales減少入Dr.(左邊)
2008-10-18 23:52:35 補充：
我之前有學會計的
參考: 自己的記憶
收錄日期: 2021-04-19 02:08:16
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20081018000051KK02740