accounting balance sheet的問題

1/. The Balance Sheet for trading firm have Creditors, but Service firm does not have.

2/. The Balance Sheet for trading firm have Closing Stock, but the service firm does not have.


2010-01-02 12:42:18 補充：
A service firm ( eg. Accountacny firm, Building Management Company etc. ) is providing technology service to someone. After the service is completed, they will pay the bill to the service company. So they are the Debtor of the servive company.

1. Trading Firm usually have inventory, whilst service firms may have only work-in-progress.
2. Trading Firm received deposits for trade whilst service firms may have deferred income (ie. service fees received in advance before providing service).
Hop it can be of help!