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No Plagiarism!2rR598XfE0xGmXKQcFE3posted on PENANA 6.8964 copyright protection136PENANA6aC2o405Gh 維尼
140Please respect copyright.PENANA63Nukh0RTY
8964 copyright protection136PENANAXgwiKpM4JJ 維尼
李家玉生平第一次真正後悔沒有好好溫書。8964 copyright protection136PENANAK39XQIGPs0 維尼
140Please respect copyright.PENANAqJgHdVGnHZ
8964 copyright protection136PENANA9wYMoFYfB8 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 protection136PENANABj3gWoYc9S 維尼
140Please respect copyright.PENANA9tIMFogmlF
8964 copyright protection136PENANAmLj9FUKQdy 維尼
雖然這想法只維持大約半天便消失。8964 copyright protection136PENANAMAXouHe6vK 維尼
140Please respect copyright.PENANAuItYyNU394
8964 copyright protection136PENANA4b1JvjkOs7 維尼
但她這是第一次感受到,原來讀書是有用的。8964 copyright protection136PENANATsCFJaNc2G 維尼
140Please respect copyright.PENANAlof57woHVz
8964 copyright protection136PENANA2ssRGHM5LL 維尼
特別莫寧在向她解釋incomplete records的時候。8964 copyright protection136PENANApMEpOoffvP 維尼
140Please respect copyright.PENANA1enkEA1Ph5
8964 copyright protection136PENANAw4a765CRnh 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 protection136PENANAb44bHLOZAA 維尼
140Please respect copyright.PENANAZJvMBa4PFy
8964 copyright protection136PENANAngOvZBIPF7 維尼
莫寧指著Frank Wood's Financial Accounting 裡第128頁的練習題,說︰8964 copyright protection136PENANA9ClBojiRrk 維尼
140Please respect copyright.PENANAYYdoOhSVuW
8964 copyright protection136PENANALd8U3wQ11r 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 protection136PENANAadZ4x2f9QD 維尼
140Please respect copyright.PENANAwiTUSohyRk
8964 copyright protection136PENANAoDaze0hGKE 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 protection136PENANAccqQBRCjDQ 維尼
140Please respect copyright.PENANAsjXMI6tiJJ
8964 copyright protection136PENANAn3wVfEmHru 維尼
你借了某某的錢去買車,你資產多了,負債也多了。8964 copyright protection136PENANAwJDHtnybsj 維尼
140Please respect copyright.PENANA2pBg67vzcz
8964 copyright protection136PENANAxUXouLlJO7 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 protection136PENANACCQEAjMTMw 維尼
140Please respect copyright.PENANAHMWb3GhTDf
8964 copyright protection136PENANAwRDnPH267Z 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 protection136PENANAiSRBjF5hSv 維尼
140Please respect copyright.PENANASzGbcjN97R
8964 copyright protection136PENANAyYYGCqZrgk 維尼
中式會計問題就是,雖然簡單,但也不夠清晰。8964 copyright protection136PENANAhvYLKsQZp1 維尼
140Please respect copyright.PENANAmv6fqB8vqG
8964 copyright protection136PENANAOPZ0J6jCUk 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 protection136PENANAKI7FscBRLx 維尼
140Please respect copyright.PENANARTeBqZSn7a
8964 copyright protection136PENANA8TXbPCXjOB 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 protection136PENANAx9z3QMVsLs 維尼
140Please respect copyright.PENANAL850ulX1JB
8964 copyright protection136PENANAEe65fPCGHN 維尼
140Please respect copyright.PENANAXtBVChMacE
8964 copyright protection136PENANANY3AmiJ6rc 維尼
7.8964 copyright protection136PENANAImZD32JRA9 維尼
140Please respect copyright.PENANA4X8aX4s9YU
8964 copyright protection136PENANAbKpnfofQ2i 維尼
這時候「聰明的」李家玉也後知後覺起來——8964 copyright protection136PENANAzc0tjXaZkF 維尼
140Please respect copyright.PENANAnnAAgYhX07
8964 copyright protection136PENANAcDE9Bdxge3 維尼
「你這本會計教科書是哪裡來的啊???」8964 copyright protection136PENANAHNeACGJ2k4 維尼
140Please respect copyright.PENANAhNxKvnz4Jf
8964 copyright protection136PENANAaco9YB7IUV 維尼
莫寧打開衣櫃,拿出自己的書包出來......8964 copyright protection136PENANAoR9fLYoutC 維尼
140Please respect copyright.PENANAgRwF5wqWjM
8964 copyright protection136PENANAoZHdJcFyRB 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 protection136PENANAza4xjTCgSe 維尼
140Please respect copyright.PENANAlEJYqjQpqK
8964 copyright protection136PENANAVlqOpwf7pM 維尼
「我穿來這裡的時候,就是穿校服和背著書包的。」8964 copyright protection136PENANAR7LF3ScFQS 維尼
140Please respect copyright.PENANAwNaaqM5ZuG
8964 copyright protection136PENANAXzPZweAfzP 維尼
「啊?」8964 copyright protection136PENANA1yLQM0QtF5 維尼
140Please respect copyright.PENANA3wefOTSuVf
8964 copyright protection136PENANAeL2fXeXzd6 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 protection136PENANAj5iMFDBESN 維尼
140Please respect copyright.PENANAy5Qg9KV5M1
8964 copyright protection136PENANA55xkh66F4o 維尼
「你有計數機不早說?還要我手算?」8964 copyright protection136PENANAI7IIqbz71c 維尼
140Please respect copyright.PENANAV6XlihCfQ5
8964 copyright protection136PENANAO2DgNrPKZm 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 protection136PENANAZksbyVuwJ6 維尼
140Please respect copyright.PENANAPBych8ggNG
8964 copyright protection136PENANACJGUYchF9i 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 protection136PENANAIegTG6YAud 維尼
172.70.178.156
ns 172.70.178.156da2