精通Account嘅巴絲麻煩入一入黎

有冇巴絲可以詳細解譯同應該點分debit同credit 我做journal個陣成日2個掉轉 真係唔識分

有冇簡單易明嘅解譯

你當:

Assets/Expenses Items - Debit 係加; Credit 係減
Liabilities/Income/Equities Items - Credit 係加; Debit 係減

你當:

Assets/Expenses Items - Debit 係加; Credit 係減
Liabilities/Income/Equities Items - Credit 係加; Debit 係減

好似明左啲 仲有冇其他解譯 我好蠢

你當:

Assets/Expenses Items - Debit 係加; Credit 係減
Liabilities/Income/Equities Items - Credit 係加; Debit 係減

好似明左啲 仲有冇其他解譯 我好蠢

乜都用一條bank entry 黎諗
收錢係dr 即係收入係cr
俾錢係cr 即係支出係dr

你唔明D咩先?或者你想知D咩?

我之前又係卡咗係呢到
簡單咁講，你唔好理debit credit個字本身嘅意思先
應該debit/ credit，係視乎個account

最重要係記住呢張圖。
當一個assets account (e.g. Cash, Accounts Receivable etc.)增加時，咁就debit咗佢，減少就credit
例如我畀咗$1000買一部電腦，咁就Cash credit $1000, Equipment debit $1000

Liabilities 同 Stockholders' Equity就調轉，liabilities/ SE accounts 增加時credit，減少時debit
不過留意Expense 同 Dividend係例外，佢地增加係要debit，減少係要credit
例如今年畀咗$10000落廣告on account，咁就要debit Advertising Expense $10000，同時credit Accounts Payable
希望幫到你，加油

唔使分架 一堂個教授已經同我地講debit係左邊credit即係右邊。