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Date Posted: 01:20:31 05/25/01 Fri
Author: Man
Subject: 會計

我年尾做的報表如下 (有限公司成立第二年,有Opening A/C)

Profit and Loss A/C = loss for the year 217042.92
Balance Sheet A/C = fixed assets 4474.00
Balance Sheet A/C = current assets 136139.06
Balance Sheet A/C = current liabilities 486021.34
Trial Balance = opening a/c(dr side)128365.36

我想問若要知這間公司有無賺錢或虧損是否將
4474 + 136139.06 +128365.36 - 217042.92 - 486021.34

上面的數已包含期初結餘數,但若只要計算今年度有無賺錢或虧損,應如何做。

我發覺若做第一個年度的試算表就平,但當有數帶落下一個年度時
(要開Opening A/C),試算表就不平,其實應該怎處理這些數。

煩請各位幫我解答上列問題,謝謝!

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