✔ 最佳答案
例如你買層樓$5M(包晒經紀佣金,釐印及律師費),當中$4M係問銀行借錢買,你買樓時應該會以下入賬:
Dr: Land & building/investment property (視乎你物業用途而入咩帳) $5M
Cr: Bank $1M
Cr: Bank loan $4M
銀行每年(有D會每月)出供款表,講你每期供款入面有幾多係本金及利息。例如你每月供$50,000,$40,000本金,$10,000利息,你供款時就會咁入:
Dr: Bank loan $40,000
Dr: Bank loan interest $10,000
Cr: Bank $50,000
公司找晒銀行貸款,bank loan a/c最後會係0。