精通Account嘅巴絲麻煩入一入黎

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0 Like 0 Dislike
2017-05-11 18:25:28
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
2017-05-11 18:27:01
有冇簡單易明嘅解譯
2017-05-11 18:32:17
你當:

Assets/Expenses Items - Debit 係加; Credit 係減
Liabilities/Income/Equities Items - Credit 係加; Debit 係減
2017-05-11 18:38:16
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
2017-05-11 18:40:07
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
2017-05-11 18:41:19
你唔明D咩先?或者你想知D咩?
2017-05-11 18:47:56
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
2017-05-11 18:52:52
唔使分架 一堂個教授已經同我地講debit係左邊credit即係右邊。
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