CR是指贷方而DR是借方是对的,你不能用出帐和进账来表示，因为在资产里借方是进账、贷方是出帐，但在负债和所有者权益里正好相反。
capital 就是指的资本，说白了就是钱，它也是算作assets里的 equity是stockholders’ equity，意思是所有者权益，增加的时候记在贷方（cr），反之记在借方（dr）这个就是公司的股票啊什么的就属于这一类，公司的收入也属于这一类，公司的各项费用会减少这一类的总值。在记账的时候，比如公司卖货赚了10...
1. 我记得disposal of fixed assets已经简略既double entry系咁: 如果赚钱: dr: cash/account receivable dr: pro. for dep. Cr: Profit & Loss cr: fixed assets 如果卖fixed assets蚀钱: (即系 book value>cash/account receivable received from disposal) dr: cash/account receivable dr: pro...
Debit和credit的区别为：指代不同、用法不同、侧重点不同。一、指代不同 1、Debit：借方。2、credit：赊欠。二、用法不同 1、Debit：表示资产的增加和负债及所有者权益的减少，负债及所有者权益的减少记在其有关账户的借方。2、credit：credit用作名词的基本意思是指先买东西后付账，即“赊购，赊欠”...
Allowance for bad debts/Cr. Accounts receivable 已冲销的坏账退回:Dr.AR/Cr. Allowance for bad debts &Dr. Cash/Cr. AR Bank reconciliation: Balance per books: Deduct: Banks service charges not recorded on the books/NSF check returned Add: incorrectly recorded=Adjusted balance per books Balance ...
1.Dr Accounts payable 1200 Cr Cash 1200 2.Dr Owner's Draw 1800 Cr Cash 1800
accounting 会计问题“paid $200 on account”journal是DR. account payable CR. cash为什么DR.是account payable?在这个情况下liability怎么会减少呢? 答案 是偿付了债务吧,借记account payable,表示债务的消除.相关推荐 1accounting 会计问题“paid $200 on account”journal是DR. account payable CR. cash为什么DR....
会计操作:收到应收账款 Dr:Cash Cr:Accounts receivable 外欠帐款收到:Dr:Accounts receivable Cr:Unearn receivable ; 2.现金:Cash会计操作:收到现金:Dr:Cash Cr:Accounts receivable 支付现金:Dr:Furniture Cr:Cash Dr:Accounts Payable Cr:Cash 3.广告:Advertisement会计操作:计提广告费用:Dr:Advertisement Expent...
Liu: Certainly, I have recorded this revenue and an accounts receivable in theaccounting1records on July 1.Look, the entry is Dr: Accounts receivable RMB100000,Cr: Sales RMB100000. 张:7月1日10万元的收入记录了没有? 刘:当然。我已经在7月1日确认了收入,并增加了相应的应收账款余额。看,会计分...
What are debits and credits? Debits and credits are considered the building blocks of bookkeeping. A debit may be referred to as a “DR”. A credit may be referred to as “CR” — these are the shortcut references.