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Account(LCCI)-dr & cr問題

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Bought goods on credit from: F Chip for $400 係開T accouting時,入面既puschase acc會dr左F Chip:400 但係我想問係F. chip acc點解會將puschase放係cr果邊呢 請詳細解釋,thanks!

 

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最佳解答:

我試試解俾你聽! 首先, Bought goods on credit from: F Chip for $400 你間公司同F Chip買左$400野, 唔係即時俾cash/cheque找數. 即係你仲欠梗F Chip$400. 2. 你同F Chip買$400野-->increase 左purchases $400. 即dr puschase account $400. (**dr side in puschase account-->increase) 3. 你仲欠梗F Chip$400-->F Chip 即係你既creditor (債主). increase 左creditor account $400. 即cr F Chip account $400. (**cr side in creditor account-->increase)

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