請教會計高手(Profit and Loss account)

你要知道trading profit & loss account及balance sheet要放乜, 以及知道點分asset, liab., expenses, revenue, capital先可以做. 以上有部分係要入trading account (e.g. Sales, returns inwards, opening stock, purchases, freight charge for delivering goods from suppliers, closing stock. 注意: closing stock係trading a/c同bal. sheet都要入.) Trading a/c目的係計gross profit.
計好gross profit, 先加收入後減支出就是net profit. 收入通常以revenue或received(不是receivable)作尾, 而且一定是credit balance. Discounts received及Rent received就是收入.
支出就是幫公司賺取收入所用到的款項. 以下就是expenses例子:
General expenses
Electricity
Machinery repairs
Office rent and rates
Postages
Wages and salaries
Bank services charge
Discounts allowed
其他我上面無提及的就是放入balance sheet.