本帖最后由 2010世界杯 于 2012-11-12 17:33 编辑
既然你又再提,我也無聊地用會計學的知識來論證一番.{:soso_e113:} 希望讀會計的人一起無聊研究一下.......
大陸那時學的已忘記得差不多了.我用英國會計.應該是大同小異吧......
首先購貨: 1, purchases 20
cash 20
銷售: 2, cash 30
sales 30
賠錢: 3, General expenses 50
cash 50
我讀書時,沒老師教過收到假錢會有什麼的會計科目,上百度搜了一下,如果是大陸帳,可能是入管理費用(營業外支出).但作為一項支出來扣減收入所得是無可厚非的.
Cash
--------------------------------------------------------------------
2, sales 30 1, purchases 20
blance sheet 40 3, General expenses 50
---- ----
70 70
1/12 BAL b/d 40 (這個數最終入資產負責表)
我當這個老闆一個月只做了這一單生意.所以,做以下的損益表
Trading and profit and Loss Account for the month ended 31 November 2012
---------------------------------------------------------------------------------------------------------------------------------------
sales 30
less cost of goods sold
purchases (20)
-------
Gross profit 10
Less Expenses
General expenses (50)
--------
Net Loss (40)
所以,會計上計,是損失40元的.
再做資產負責表(當老闆只有一對鞋)
Balance sheet as at 31 November 2012
----------------------------------------------------------------------------------------------------
Fixed assets 0
current assets 0
Less current liabilities
bank overdraft (會計學上現金不能為負數的 40
所以,用bank A/C代替) ------
Net current liabilities 40
balance at 1.11.2012 0
Less: Net Loss 40
-----
40
資產負債表一定是平衡的.
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