basic account concept

asset係一些會為公司帶來利益的資源, 通常所帶來的利益會較為長期. Expenses係一般商業用途裡面要駛的支出, 而目的就係賺取利潤. 如果解釋得更深入, HKICPA的Framework講到asset係要公司以前做過一些事而有資源的控制權(即擁有權), 而公司期望會有經濟利益流入. Expenses就係因為資產的流出或者資源耗用而令公司經濟利益減少.
你睇返以上definition就可以分到邊樣係asset或者expenses. 因為rent & rates係一季就要交一次, 所以benefit到你一季, 而且你交rent & rates係要交錢, 有公司的資產流失(cash/bank), 所以係expenses, 唔係assets.
disc. allowed係支出, 而支出通常係debit balance, 所以係cash book左手邊, discount received就係cash book右手邊.

2010-04-08 08:42:28 補充：
Expenses同asset係兩樣野. Expenses入Profit & loss account去計算net profit/loss, asset係入balance sheet.

Rent and rates are all expenses incurred. Assets are the items with economic useful life for more than 1 year e.g. Furniture and Fixture. For example, you have to provide depreciation for F & F, say, 25% p.a. so as to write off the total cost in 4 years.
Discount allowed means the debtors could pay you less as a discount be given by you. e.g. 5% discount means you just received $95 for the $100 the debtor owed you. The $5 is thus a discount allowed. This is an expense and is shown in the left side ( Receipt ) of the bank book for Dr. Bank $95 Dr. Discount Allowed $5 Cr. Debtors $100
Discount received is the other way round. It means you could pay less as a discount is given by your creditor. e.g. 5% discount means you just pay me $95 for the $100 you owed your creditor. The $5 is thus a discount received. This is an income and is shown in the right side ( Payment ) of the bank book for Dr. Creditors 100 Cr. Bank $95 Cr. Discount Received $5.

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