「複式記帳」:各本之異
[底本] | [底本] |
刪去的內容 新增的內容
無編輯摘要 |
無編輯摘要 |
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第二八行:
* PP&E - 財產,工廠和設備
* TB - 試算表
==借貸==
複式簿記以[[會計等式]]為本,若收入、費用之額同,得以下等式:
:資產 = 負債 + 業主權益
觀其實,收入、費用之額多異,故得以下等式:
:資產 = 負債 + 業主權益 + (收入 - 費用)
===借貸之例===
借貸增減之記法,下表之。
{| class="wikitable"
|- style="background:#efefef;"
! colspan="1" | 會計要素 || 借方|| 貸方
|-
| 資產 || align=center| <span style="color: #0c0; font-size: larger;">▲</span><noinclude> || align=center| <span style="color: red; font-size: larger;">▼</span><noinclude>
|-
| 費用 || align=center | <span style="color: #0c0; font-size: larger;">▲</span><noinclude> || align=center| <span style="color: red; font-size: larger;">▼</span><noinclude>
|-
| 負債 || align=center | <span style="color: red; font-size: larger;">▼</span><noinclude> || align=center| <span style="color: #0c0; font-size: larger;">▲</span><noinclude>
|-
| 業主權益 || align=center | <span style="color: red; font-size: larger;">▼</span><noinclude> || align=center| <span style="color: #0c0; font-size: larger;">▲</span><noinclude>
|-
| 收入|| align=center | <span style="color: red; font-size: larger;">▼</span><noinclude> || align=center| <span style="color: #0c0; font-size: larger;">▲</span><noinclude>
|}
[[Category:會計]]
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