Chart of account - drawing

Drawing is take out money for private use.

DR- drawing
CR- cash

Drawing is the money the proprietor/ partners drawn out from the firm. It is still an asset of the company. But, this amount has to be deducted from the proprietor's fund ( Capital ) contributed by the owners. So the net amount due to the owners is Capital ( Liability ) - Drawings ( Asset ) if in Cr. balance, then it is still a liability of the firm. However, if it is in Dr. balance, then it is an asset of the firm.
We use Equity Fund for shares issued to shareholders ( owners ) in a limited company.

Drawing 在 proprietorship 公司的 chart of accounts 裏，是 owner 用來提取獲利, 或取回投資, 所以屬 capital.