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Date Posted: 22:44:53 05/23/01 Wed
Author: Soya
Subject: Re: 會計
In reply to: S.S. 's message, "Re: 會計" on 18:29:16 05/23/01 Wed

有少少意見……介意我說說嗎?^.^"
希望有幫助。

其實我地可以更容易睇得出Dr 同 Cr o既關係,然後分析Final A/c 裡面的入數關係。先講 Debit 同 Credit..

一組 Entry 裡面o既 Debit side
只會係 "Assets" OR "Expenses"

而 Entry 裡面o既 Credit side
只會係 "Liabilities" OR "Revanue"

俾個例子.. bad debts 係我地o既 expenses .組 entry 會係﹕
Dr Bad Debts
Cr Debtors
我地 Cr Debtors o既原因係"Assets"減少,換句話說,Debtors o既 Credit balance 大o左,即係 "Liabilities"。另外,賠償係我地o既支出(Expenses),所以係 Debit side.

另一個例子係Cash Sales,它的Entry 如下:
Dr. Bank
Cr. Sales
由這裡看見。Dr Bank 即係 "Assets" 增加。 Cr Sales 即係 "Revanue" 增加。

講解完Dr 同 Cr 之後,我地睇番Final A/Cs

Trading & P & L A/c 裡面,我地要放入去o既就只係入 "Revanue" 或者 "Expenses"。

Balace Sheet 裡面,我地入o既就只係 "Assets" , "Liabilities" 同埋 Capital。

老師!我這樣說可以嗎?
嗄……不知道解釋得好不好。 ^.^"

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