Bookkeeping – Everyone Can Do It – 12 – Purchase on Credit – PDF
1. 现在让我们来看这样一个例子，假设一家公司赊购 [Purchase on Credit] 存货。该公司以后要支付的发票金额是5千令吉。
2. 这项交易影响到两个账户，一个资产账户 [Asset Account]，一个负债账户 [Liability Account]。
3. 资产账户，即存货，增加了5千令吉，该账户应相应地被借记 [Debited] 。也有必要增加负债账户，即应付账款 [Accounts Payable]，该账户应贷记 [Credited] 5千令吉。
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1. Now let us look at an example where a company purchases [Purchase on Credit] inventory on credit. The invoice amount to be paid later by the company is RM5,000
2. This transaction affects two accounts, an Asset Account, and a Liability Account.
3. The Asset Account, i.e. Inventory, is increased by RM5,000 and the account should be debited accordingly. It is also necessary to increase the liability account, Accounts Payable, which should be credited by RM5,000
4. Read more in the illustration
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Bookkeeping – Everybody Can Do It / #簿记 – #人人都能做到系列
1. Introduction
2. Bookkeeping and Accounting
[簿记和会计]
3. Assets, Liabilities, and Owners’ Equity
[资产、负债和所有者权益]
4. Accounting Equation: Assets = Liabilities + Owner’s Equity
[会计方程式：资产 = 负债 + 股权权益]
5. Expenses & Revenues
[支出和收入]
6. Transactions
[交易]
7. Accounts
[账户]
8. Accounting Accrual System
[会计权责发生制]
9. Accounting Double Entry System (1)
[会计复式记账法(1)]
10. Accounting Double Entry System (2)
[会计复式记账法(2)]
11. Recording Transactions
[商业交易的记载]
12. Purchase on Credit
[ 赊账采购]
13. Purchase on Cash
[现金采购]
14. Sale on Credit
[赊账销售]
15. Sale on Cash
[现金销售]
16. Unearned Revenue
[未赚取的收入]
17. Prepaid Expenses
[预付费用]
18. Unrecorded Expenses (1)
[未入账的费用 (1)]
19. Unrecorded Expenses (2)
[未入账的费用 (2)]
20. Unrecorded Revenue
[未入账的收入]
21. What Is Depreciation
[什么是折旧]
22. What kind of Assets can you Depreciate
[什么样的资产可以计提折旧?]
23. Useful Life
[使用期限]
24. What is a Depreciation Schedule
[什么是折旧表]
25. Types of Depreciation – Straight Line Depreciation
[折旧的类型 – 直线折旧]
26. Types of Depreciation – Diminishing Balance Method
[折旧的类型 – 递减平衡法]
27. Types of Depreciation – Units of Production Depreciation Method
[折旧的类型 – 生产单位的折旧]
28. Accumulated Depreciation
[累计折旧]
29. Why Should We Care to Record Depreciation
[我们为什么要关注折旧记录]
30. Is Depreciation a Fixed Cost
[折旧是一种固定成本吗]
31. Types of Discount – Trade Discount
[折扣的类型 – 贸易折扣]
32. Types of Discount – Cash Discount
[折扣的类型 – 现金折扣]
33. Difference Between Trade Discount and Cash Discount
[贸易折扣和现金折扣之间的区别]
34. How To Calculate & Record Trade and Cash Discounts
[如何计算和记录贸易和现金折扣]
35. Discount Allowed
[销货折扣]
36. Discount Received
[购货折扣]
37. Exercise – 1
[练习 – 1]
38. Exercise – 2
[练习 – 2]
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