No Plagiarism!2l7JY29TRk9ucIIOYXi8posted on PENANA 6.8964 copyright protection349PENANAW1oK49uzYm 維尼
353Please respect copyright.PENANAlJcWQuklUr
8964 copyright protection349PENANA78R4sa2WU3 維尼
李家玉生平第一次真正後悔沒有好好溫書。8964 copyright protection349PENANA2ySlilC9Fc 維尼
353Please respect copyright.PENANAwcHMWMpUGe
8964 copyright protection349PENANAn4wg5c0uPX 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 protection349PENANAonDyJKRdRi 維尼
353Please respect copyright.PENANAy7DtPWFOro
8964 copyright protection349PENANAFEOMq0bD0r 維尼
雖然這想法只維持大約半天便消失。8964 copyright protection349PENANAIhnIbkAOoF 維尼
353Please respect copyright.PENANA63kMPdCkVw
8964 copyright protection349PENANAoh5NjfHA61 維尼
但她這是第一次感受到,原來讀書是有用的。8964 copyright protection349PENANAn0Y4pSGSEq 維尼
353Please respect copyright.PENANABXeO2IV3ri
8964 copyright protection349PENANA0MeV8IlZIl 維尼
特別莫寧在向她解釋incomplete records的時候。8964 copyright protection349PENANAyCoyY6fbmU 維尼
353Please respect copyright.PENANAYtP22ZfObU
8964 copyright protection349PENANAeaTLU6MErD 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 protection349PENANA8NAoUBbCPK 維尼
353Please respect copyright.PENANAsWRJoAmlFk
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莫寧指著Frank Wood's Financial Accounting 裡第128頁的練習題,說︰8964 copyright protection349PENANADenwYDIzdR 維尼
353Please respect copyright.PENANAhaIQCpJ1Wx
8964 copyright protection349PENANAnxPBVc93G3 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 protection349PENANAbgkHcTlQnj 維尼
353Please respect copyright.PENANA9fjPTJeQ8r
8964 copyright protection349PENANABSAsZGb9W0 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 protection349PENANAqpxLWaF8rg 維尼
353Please respect copyright.PENANA4OT5W5qqnc
8964 copyright protection349PENANAC7jAbIivI0 維尼
你借了某某的錢去買車,你資產多了,負債也多了。8964 copyright protection349PENANAXCn1B5TD2N 維尼
353Please respect copyright.PENANALjPnfQdjzE
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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 protection349PENANA4hiNsb9VtX 維尼
353Please respect copyright.PENANAMin8lMeuJm
8964 copyright protection349PENANABOcOb7dkso 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 protection349PENANA5hC9wD3QC8 維尼
353Please respect copyright.PENANAeEhYXiSqEu
8964 copyright protection349PENANAidRUDa06pv 維尼
中式會計問題就是,雖然簡單,但也不夠清晰。8964 copyright protection349PENANAL8hBt1KfwK 維尼
353Please respect copyright.PENANAA6uPifbctQ
8964 copyright protection349PENANAMJpgtFtJBH 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 protection349PENANARxVWcoAnDs 維尼
353Please respect copyright.PENANAoF9QW69FzO
8964 copyright protection349PENANA2rlWkfseOx 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 protection349PENANATgI1Q8a7oz 維尼
353Please respect copyright.PENANAN0sNEeIfuu
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353Please respect copyright.PENANAFu0ARlnZxc
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7.8964 copyright protection349PENANAea7lD10rJq 維尼
353Please respect copyright.PENANA28ZuaYwfrd
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這時候「聰明的」李家玉也後知後覺起來——8964 copyright protection349PENANApgXDglqdQY 維尼
353Please respect copyright.PENANA1psO67WuwD
8964 copyright protection349PENANAOiXhEHpvPL 維尼
「你這本會計教科書是哪裡來的啊???」8964 copyright protection349PENANA0o11BVwA4B 維尼
353Please respect copyright.PENANAOsFcF5wYYQ
8964 copyright protection349PENANAvkoIezcTkJ 維尼
莫寧打開衣櫃,拿出自己的書包出來......8964 copyright protection349PENANAR5MqVwE5K3 維尼
353Please respect copyright.PENANAkCYbiiGj58
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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 protection349PENANAVPAdAiBJIq 維尼
353Please respect copyright.PENANArSxd1Dij0H
8964 copyright protection349PENANAe4ImbBeXuE 維尼
「我穿來這裡的時候,就是穿校服和背著書包的。」8964 copyright protection349PENANADYePlT1kwL 維尼
353Please respect copyright.PENANAP5aRiUuE7s
8964 copyright protection349PENANAD4X228U9cl 維尼
「啊?」8964 copyright protection349PENANAcPcZMiV0Ph 維尼
353Please respect copyright.PENANABNIPnJoX15
8964 copyright protection349PENANAt6IpFHmbiB 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 protection349PENANAcqRGb0sntK 維尼
353Please respect copyright.PENANAnhh6vetESU
8964 copyright protection349PENANAYN0DxwbA8h 維尼
「你有計數機不早說?還要我手算?」8964 copyright protection349PENANAytNnBCMna7 維尼
353Please respect copyright.PENANA4aBFf9kZ5A
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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 protection349PENANAmQ0zxR1GGQ 維尼
353Please respect copyright.PENANAV7WG4n52Vn
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於是獲得神器幫助下的二人,再度投入incomplete records的海洋裡。8964 copyright protection349PENANAW7ctPuHKFB 維尼
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