T字帐里开头的b/f 根据不同account要怎么确定debit 还是credit我先举个例子吧~ Open "T accounts" with brought forward balances as follows: Sales 400 Purchases 280 Cash (debit)
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![T字帐里开头的b/f 根据不同account要怎么确定debit 还是credit我先举个例子吧~ Open](/uploads/image/z/11026889-17-9.jpg?t=T%E5%AD%97%E5%B8%90%E9%87%8C%E5%BC%80%E5%A4%B4%E7%9A%84b%2Ff+%E6%A0%B9%E6%8D%AE%E4%B8%8D%E5%90%8Caccount%E8%A6%81%E6%80%8E%E4%B9%88%E7%A1%AE%E5%AE%9Adebit+%E8%BF%98%E6%98%AFcredit%E6%88%91%E5%85%88%E4%B8%BE%E4%B8%AA%E4%BE%8B%E5%AD%90%E5%90%A7%7E+Open+%22T+accounts%22+with+brought++forward+balances+as+follows%3A+++++++Sales++++++++++++++400+++++++++++++Purchases++++++++++++280+++++++++++++Cash+%28debit%29)
T字帐里开头的b/f 根据不同account要怎么确定debit 还是credit我先举个例子吧~ Open "T accounts" with brought forward balances as follows: Sales 400 Purchases 280 Cash (debit)
T字帐里开头的b/f 根据不同account要怎么确定debit 还是credit
我先举个例子吧~
Open "T accounts" with brought forward balances as follows:
Sales 400
Purchases 280
Cash (debit) 51
Customer - ABC Limited 76
Supplier - XYZ Limited 74
后面还有其他题目 跟我的问题无关我就不加了.之后开始列T帐
T帐肯定分sales account、purchase account 等等,然后下一步要把他们各自的b/f放进各自的T帐里.可是我发现答案里,在sales里 开头b/f是归为credit,在cash/bank里归为debit.这个位置有什么讲究吗?
T字帐里开头的b/f 根据不同account要怎么确定debit 还是credit我先举个例子吧~ Open "T accounts" with brought forward balances as follows: Sales 400 Purchases 280 Cash (debit)
主要就是理解credit和debit的意思,
credit【会计学】贷,贷方;贷方金额
debit【会计学】1.借方;借入,借记
2.借项,借项总金额
3.存款账户的借记
这样看sales和cash/bank的属性就能归类了吧.
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