No Plagiarism!Ezalp0o63VBxKBNCl7CCposted on PENANA 6.8964 copyright protection139PENANAovMW7awPle 維尼
143Please respect copyright.PENANA8Ldf0aJVYg
8964 copyright protection139PENANACnTN8Iea08 維尼
李家玉生平第一次真正後悔沒有好好溫書。8964 copyright protection139PENANAALghSuGuJy 維尼
143Please respect copyright.PENANASDOWW0ZJrb
8964 copyright protection139PENANAzOjCizNRkz 維尼
以前在學校,她總會在UT和大考前深深的後悔自己沒有提前溫書。拿到成績表後,她也會想︰我下次要好好溫書!!!8964 copyright protection139PENANA1U5s37XLYy 維尼
143Please respect copyright.PENANARfivuLZtc7
8964 copyright protection139PENANAvhg8FkLPS2 維尼
雖然這想法只維持大約半天便消失。8964 copyright protection139PENANAcO93v8LUKc 維尼
143Please respect copyright.PENANAmqmauhQfWC
8964 copyright protection139PENANAEHweqb6daH 維尼
但她這是第一次感受到,原來讀書是有用的。8964 copyright protection139PENANAIqSgiSSBSB 維尼
143Please respect copyright.PENANAxgo2cObDvP
8964 copyright protection139PENANApSCpS28ltl 維尼
特別莫寧在向她解釋incomplete records的時候。8964 copyright protection139PENANANBq6AUFmF6 維尼
143Please respect copyright.PENANAgU1WfU0zJD
8964 copyright protection139PENANAdM6GcCR8Vo 維尼
incomplete records就是不完整的會計紀錄,例如火災後不完整的存貨紀錄,沒有purchase 和sales等。你不知道自己賣走多少貨,你又怎計出這個年度的利益呢?8964 copyright protection139PENANAAnEjxe80oX 維尼
143Please respect copyright.PENANAZCVdnWhlFG
8964 copyright protection139PENANARCSMGwlLyJ 維尼
莫寧指著Frank Wood's Financial Accounting 裡第128頁的練習題,說︰8964 copyright protection139PENANAVjPdKLuppK 維尼
143Please respect copyright.PENANAfjtQlQWMWt
8964 copyright protection139PENANA1EnqMpNBgk 維尼
「這題不是考試出過嗎?其實就和現在的帳冊情況一樣——」8964 copyright protection139PENANA2Icxv5r9sF 維尼
143Please respect copyright.PENANANGkSCTYxwX
8964 copyright protection139PENANA2wsKZAtQev 維尼
眾所周知,BAFS是讀複式記帳,也即是鼎鼎大名的「一Debit 一Credit」。8964 copyright protection139PENANASW4e0XMbhT 維尼
143Please respect copyright.PENANA4NRAJQFY8S
8964 copyright protection139PENANAN1puvILHjw 維尼
你借了某某的錢去買車,你資產多了,負債也多了。8964 copyright protection139PENANAOhouw5ChDo 維尼
143Please respect copyright.PENANAzZAPMmC4O6
8964 copyright protection139PENANAvVZSM21aOV 維尼
可是東宮裡的帳簿不是這樣啊!中式傳統會計只是單式記帳,也即是只有Debit 或者 Credit。8964 copyright protection139PENANA8lZtiNLC7p 維尼
143Please respect copyright.PENANA3rcEwImR4B
8964 copyright protection139PENANAyWnEaeNlho 維尼
你知道你收了錢,誰的錢?不知道啊!你知道你付了錢,給了誰啊?也不知啊!8964 copyright protection139PENANAjilDcYUa3Y 維尼
143Please respect copyright.PENANAgyI4rjVA7I
8964 copyright protection139PENANACUkaSoGzQM 維尼
中式會計問題就是,雖然簡單,但也不夠清晰。8964 copyright protection139PENANAP3C1JjBg5C 維尼
143Please respect copyright.PENANA2sv7e32R0G
8964 copyright protection139PENANAIoDgDEmrvF 維尼
現在東宮的帳薄也是一樣,只知道過往月例收了多少、派出多少,但具體分發到什麼地方、存貨有多少,一概沒有完整紀錄。8964 copyright protection139PENANASTfiwnr27y 維尼
143Please respect copyright.PENANAZhb9glqxvi
8964 copyright protection139PENANAruGgYK4nKv 維尼
要處理這個東宮的月例,自然是先把單式記帳,改為複式記帳,一目了解後便知道如何處理了。8964 copyright protection139PENANA8EMUHpLTId 維尼
143Please respect copyright.PENANAWoysJxaAo8
8964 copyright protection139PENANA2KaKlZ9bYO 維尼
143Please respect copyright.PENANA8VeLXm2xaF
8964 copyright protection139PENANAcEti4RVsaC 維尼
7.8964 copyright protection139PENANA5OjbYp4v15 維尼
143Please respect copyright.PENANAsoxWWDj78l
8964 copyright protection139PENANAQWrU3PORWI 維尼
這時候「聰明的」李家玉也後知後覺起來——8964 copyright protection139PENANAYiU1U7OwlL 維尼
143Please respect copyright.PENANAvSV8QJT6AT
8964 copyright protection139PENANAzxXk8F1i1c 維尼
「你這本會計教科書是哪裡來的啊???」8964 copyright protection139PENANA2dLp0IpNil 維尼
143Please respect copyright.PENANAwRUu1aSPyo
8964 copyright protection139PENANAeO9BPCgiMS 維尼
莫寧打開衣櫃,拿出自己的書包出來......8964 copyright protection139PENANAElNOcarleB 維尼
143Please respect copyright.PENANADQvPBJoa9x
8964 copyright protection139PENANAD1QHgDF0b6 維尼
會計書、中史書、中文範文筆記,還有筆袋、計數機和一把雨傘。8964 copyright protection139PENANAj8cWbHTDwa 維尼
143Please respect copyright.PENANAncm7i6HjEq
8964 copyright protection139PENANAHTuMMea2gb 維尼
「我穿來這裡的時候,就是穿校服和背著書包的。」8964 copyright protection139PENANA7bO4doQVvm 維尼
143Please respect copyright.PENANAmWfrRfi2Sv
8964 copyright protection139PENANADbaaoHMbF0 維尼
「啊?」8964 copyright protection139PENANAnmrqcxe1Ao 維尼
143Please respect copyright.PENANA2BmJoe2q0n
8964 copyright protection139PENANADegOiMNLmK 維尼
李家玉可是沒有書包啊!當時她發現自己在東宮的時候,就只有校服,外套口袋裡最多只有一包tempo而已,而且還只用剩一張。8964 copyright protection139PENANA85JFZtbA6C 維尼
143Please respect copyright.PENANARJ2EeVKzHa
8964 copyright protection139PENANAcayAnIVUnX 維尼
「你有計數機不早說?還要我手算?」8964 copyright protection139PENANAEfUhCfKuCs 維尼
143Please respect copyright.PENANAWMo1yTRNpC
8964 copyright protection139PENANAtIDtJTFEjJ 維尼
這裡當然有算盤,但對於DSE學生而言,算盤並不是「H.K.E.A.A. APPROVED」或「H.K.E.A APPROVED」的計數機,李家玉和莫寧也不懂得用。8964 copyright protection139PENANAjPM24npZuN 維尼
143Please respect copyright.PENANAexiKMpfMV1
8964 copyright protection139PENANAWRdHCZdT2O 維尼
於是獲得神器幫助下的二人,再度投入incomplete records的海洋裡。8964 copyright protection139PENANAggVVYYcQwk 維尼
172.70.131.21
ns 172.70.131.21da2