Debit是進錢 & Credit是出錢 ?|自學會計#1 簡單贴士 從此不再輸入錯誤

    2024-11-24 18:20

    首先,從最基本的開始,我們常聽說會計就是Debit 和Credit. 有Debit就一定有Credit。那麼到底 Debit 和Credit 各代表什麼?為什麼資產負債表一定是平衡的? Debit是進錢 & Credit是出錢 ? 普遍上我們都認為Debit是進錢 & Credit是出錢,然而這並不完全正確。

    on credit中文會計

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    (debit-credit relationship) 賬項調整 (adjustment of account) 專用記賬憑證 (special-purpose voucher) 轉回分錄 (reversing entry) 資金來源賬戶 (accounts of sources of funds) 資產負債賬戶 (balance sheet accounts) 轉賬憑證 (transfer voucher) 資金運用賬戶 (accounts of applications of ...

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