No Plagiarism!hQoTpFWH2CEIuR6XVd0Oposted on PENANA 6.8964 copyright protection135PENANA9COUXQmTcU 維尼
139Please respect copyright.PENANAE8WiBTlytJ
8964 copyright protection135PENANAKDzvSroQ4U 維尼
李家玉生平第一次真正後悔沒有好好溫書。8964 copyright protection135PENANAt7Afp8S2PM 維尼
139Please respect copyright.PENANAcY6RPUMqic
8964 copyright protection135PENANA5eK9Hz57TZ 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 protection135PENANAoLDgFKyAIn 維尼
139Please respect copyright.PENANANVgoGfuzCT
8964 copyright protection135PENANAHhjdwd96rs 維尼
雖然這想法只維持大約半天便消失。8964 copyright protection135PENANAtdRV0u9oAK 維尼
139Please respect copyright.PENANACHUvsBg1VT
8964 copyright protection135PENANA5LAl3rD1DK 維尼
但她這是第一次感受到,原來讀書是有用的。8964 copyright protection135PENANASsMoi2ZoyF 維尼
139Please respect copyright.PENANASoNUTLwRZl
8964 copyright protection135PENANAA1JTCv4weB 維尼
特別莫寧在向她解釋incomplete records的時候。8964 copyright protection135PENANAkSqkagAYaU 維尼
139Please respect copyright.PENANAI8WzhlskPr
8964 copyright protection135PENANAWJ1tG6vyiH 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 protection135PENANAQOfws2t7qf 維尼
139Please respect copyright.PENANArurQN4Q7iK
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莫寧指著Frank Wood's Financial Accounting 裡第128頁的練習題,說︰8964 copyright protection135PENANAeRsHGJMmBJ 維尼
139Please respect copyright.PENANAzqCroZ9iZd
8964 copyright protection135PENANAWPy9GrXtBe 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 protection135PENANAVWu69VdUlZ 維尼
139Please respect copyright.PENANAaZs4xzWnol
8964 copyright protection135PENANAvSJgTdMhao 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 protection135PENANAD7eBo6EGch 維尼
139Please respect copyright.PENANAhW4SxJavXF
8964 copyright protection135PENANAcdOP49PFyE 維尼
你借了某某的錢去買車,你資產多了,負債也多了。8964 copyright protection135PENANAaUvfJEsqMb 維尼
139Please respect copyright.PENANACCmVyjFoxH
8964 copyright protection135PENANAsZ4Y7Ci4Gp 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 protection135PENANAKfB25K5Jlc 維尼
139Please respect copyright.PENANABL5GA9f27S
8964 copyright protection135PENANAsRXdxVi2ee 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 protection135PENANA4I3YGW3C4R 維尼
139Please respect copyright.PENANAsdejxWV6Sf
8964 copyright protection135PENANAXYV9lOPCcp 維尼
中式會計問題就是,雖然簡單,但也不夠清晰。8964 copyright protection135PENANAEAVyHYhPq8 維尼
139Please respect copyright.PENANAvHocPfDqra
8964 copyright protection135PENANA9ckzS0v2G7 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 protection135PENANAUB5C0ZuxeC 維尼
139Please respect copyright.PENANAztUBf7nBwS
8964 copyright protection135PENANAqDUr67cJvE 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 protection135PENANAEpPNfoBuko 維尼
139Please respect copyright.PENANAcfYS3Ps5rA
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139Please respect copyright.PENANAPmh1RqnWQd
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7.8964 copyright protection135PENANAXZGJxE6QCN 維尼
139Please respect copyright.PENANAkgsIZ2w0PP
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這時候「聰明的」李家玉也後知後覺起來——8964 copyright protection135PENANAUan1XVTtBG 維尼
139Please respect copyright.PENANA6s5VW6gMeu
8964 copyright protection135PENANADbgDUsMISd 維尼
「你這本會計教科書是哪裡來的啊???」8964 copyright protection135PENANArjMHGFGN5M 維尼
139Please respect copyright.PENANAuVL1cUuyuP
8964 copyright protection135PENANA72sGTO0FMc 維尼
莫寧打開衣櫃,拿出自己的書包出來......8964 copyright protection135PENANAqyC4mYpvKZ 維尼
139Please respect copyright.PENANAcgkjv9hyjp
8964 copyright protection135PENANAiNhcUC0cbt 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 protection135PENANAMG3mW0rvXI 維尼
139Please respect copyright.PENANA0BOtmx63So
8964 copyright protection135PENANAjRiWNvLkfb 維尼
「我穿來這裡的時候,就是穿校服和背著書包的。」8964 copyright protection135PENANARg3PeAdEvb 維尼
139Please respect copyright.PENANAtACRHr3eU7
8964 copyright protection135PENANACLHlBnPzzV 維尼
「啊?」8964 copyright protection135PENANAFIXjeMbA2s 維尼
139Please respect copyright.PENANA671LS6gz6F
8964 copyright protection135PENANAaGzdN9YCJE 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 protection135PENANANJqq3ADhNQ 維尼
139Please respect copyright.PENANAgLDUaFdVVz
8964 copyright protection135PENANA01ylANDlko 維尼
「你有計數機不早說?還要我手算?」8964 copyright protection135PENANAmy0b4d6Tg1 維尼
139Please respect copyright.PENANALUBNTuq6nK
8964 copyright protection135PENANAX7nBP3Axm0 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 protection135PENANA3lKbPPvdjU 維尼
139Please respect copyright.PENANAGPfWqm5IHP
8964 copyright protection135PENANAoIXDJUv25z 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 protection135PENANAjFoJPSxtnr 維尼
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