F4 account:double entry 救命呀

💰 財經台香港

[匿名]

2010-02-02 4:11 am

唔識點分{account to be debited]同[account to be credited]
E.g.
Repaid part of the loan from L HO by cheque.
-Show what accounts are to be debited and accounts to be credited
即係點?
我知debited係借方..咁上面個題係咪指邊一個係個借方?定係話我曾經係L ho 既debiter?
好亂呀完全連basic都唔識....HELP!

更新1:

How about 'Bought a car in cash'?? what is account to be credited?why?

回答 (2)

Maverick

2010-02-02 4:30 pm

✔ 最佳答案

在會計學上Debit 嘅意思係增加資產或者減低負債，而Credit就剛好相反。從你所提問中，L Ho要從銀行開支票去年減低債務，即係 L Ho 銀行現金減少而負債亦同時間減少。反映在日記賬就成為：
Dr. Loan ﹝減少負債﹞
Cr. Bank ﹝減少銀行現金﹞
如果你以現金去買車，你會減少手上現金但係就多咗架車：
Dr. Motor Vehicle ﹝多咗架車﹞
Cr. Cash ﹝減少手上現金﹞
希望幫到你！

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用戶2576

2010-02-02 5:34 am

When a transaction is made, entries must be made in the books.

The loan is repaid by bank. The first part must be Cr. Bank for the payment and the corresponding Dr. to the account Loan from L Ho.

So,
Dr. Loan - L Ho.
Cr. Bank

the loan from L Ho is now reduced by this payment but it still not yet fully be paid.

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收錄日期: 2021-04-25 20:33:36
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