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No Plagiarism!iuIfMYoZ7L5m8hTN4lVkposted on PENANA 6.8964 copyright protection109PENANAd6wRvhzMsh 維尼
113Please respect copyright.PENANAW2dHqTn5Rl
8964 copyright protection109PENANAWCqAE5KQjD 維尼
李家玉生平第一次真正後悔沒有好好溫書。8964 copyright protection109PENANAQ2EMiSr097 維尼
113Please respect copyright.PENANAucOwad0lyf
8964 copyright protection109PENANAnm8S6wV8ch 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 protection109PENANAFuH8uvfFi8 維尼
113Please respect copyright.PENANAur5meX1xOp
8964 copyright protection109PENANAybRLmZw6Pq 維尼
雖然這想法只維持大約半天便消失。8964 copyright protection109PENANAHwgmf6mSFg 維尼
113Please respect copyright.PENANAvRgG4tWlcc
8964 copyright protection109PENANArFBReeF1M9 維尼
但她這是第一次感受到,原來讀書是有用的。8964 copyright protection109PENANAQhVtYRXaVL 維尼
113Please respect copyright.PENANAImEKHztm2A
8964 copyright protection109PENANAIZL6ZZJ5jp 維尼
特別莫寧在向她解釋incomplete records的時候。8964 copyright protection109PENANApDChZItybR 維尼
113Please respect copyright.PENANAJ0lxNYeAVj
8964 copyright protection109PENANAhKoppejMCE 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 protection109PENANA70CIdhjVXf 維尼
113Please respect copyright.PENANAm2m3hh9rh3
8964 copyright protection109PENANAuVB3ZLRITq 維尼
莫寧指著Frank Wood's Financial Accounting 裡第128頁的練習題,說︰8964 copyright protection109PENANA0RPHMrbRCe 維尼
113Please respect copyright.PENANAWwxMIBfAvG
8964 copyright protection109PENANALD7bfqqInE 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 protection109PENANANg5ris8aO6 維尼
113Please respect copyright.PENANAoxz1GxxmXb
8964 copyright protection109PENANAEfWUJnw7FC 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 protection109PENANAj3qzVlgKKp 維尼
113Please respect copyright.PENANAiGxeDlJRPJ
8964 copyright protection109PENANAMqmv6PNkMd 維尼
你借了某某的錢去買車,你資產多了,負債也多了。8964 copyright protection109PENANAwB0zLjPsIh 維尼
113Please respect copyright.PENANAWhjl7gkkls
8964 copyright protection109PENANAj0lfOu0tim 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 protection109PENANADrjoviBRzR 維尼
113Please respect copyright.PENANARqdKubw0UX
8964 copyright protection109PENANACFDFIJ4KXu 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 protection109PENANAhVQZYU7WfV 維尼
113Please respect copyright.PENANAU8PGNdJHX0
8964 copyright protection109PENANA0vhDbJfTEv 維尼
中式會計問題就是,雖然簡單,但也不夠清晰。8964 copyright protection109PENANAxeEMMgwwoZ 維尼
113Please respect copyright.PENANAvSWVgnUAPD
8964 copyright protection109PENANAsCH1gYqCSM 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 protection109PENANAKQuLw2bxYQ 維尼
113Please respect copyright.PENANAv4juc6tfgU
8964 copyright protection109PENANAmdFuABQmZe 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 protection109PENANAi23OXpM6z3 維尼
113Please respect copyright.PENANAp0Wp4L6zbI
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113Please respect copyright.PENANADO25Y4ZTUb
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7.8964 copyright protection109PENANAGHxuRK16K2 維尼
113Please respect copyright.PENANABTaCavAVAk
8964 copyright protection109PENANAEzc6tkCoSN 維尼
這時候「聰明的」李家玉也後知後覺起來——8964 copyright protection109PENANAwzk5bKJSE7 維尼
113Please respect copyright.PENANAVTsaKyCK1c
8964 copyright protection109PENANAD6E4U4r9Gr 維尼
「你這本會計教科書是哪裡來的啊???」8964 copyright protection109PENANAeKvCHtEL3B 維尼
113Please respect copyright.PENANAk04AmiTo3o
8964 copyright protection109PENANAnZ1IFjWK3y 維尼
莫寧打開衣櫃,拿出自己的書包出來......8964 copyright protection109PENANAWRtR3RPRiB 維尼
113Please respect copyright.PENANAJ0dcP4Fd6o
8964 copyright protection109PENANAZJOtAeazxt 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 protection109PENANAh11azlBQS8 維尼
113Please respect copyright.PENANAob9TZIiTBC
8964 copyright protection109PENANAPJWhesj9S7 維尼
「我穿來這裡的時候,就是穿校服和背著書包的。」8964 copyright protection109PENANAO3EXxDxE9w 維尼
113Please respect copyright.PENANAzRyJHgtTm0
8964 copyright protection109PENANAgnrBgeNujJ 維尼
「啊?」8964 copyright protection109PENANA3UZCOIPzr4 維尼
113Please respect copyright.PENANA7ftxybYVfn
8964 copyright protection109PENANAC4APZAOYtv 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 protection109PENANApbOar0q0aj 維尼
113Please respect copyright.PENANAZszFfZOA35
8964 copyright protection109PENANAUJDfOr4CLX 維尼
「你有計數機不早說?還要我手算?」8964 copyright protection109PENANAdPBViYu3No 維尼
113Please respect copyright.PENANAs3vyZYO1we
8964 copyright protection109PENANAWnls1lWpaN 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 protection109PENANAL09uE1HEdw 維尼
113Please respect copyright.PENANA7uDrDi1vWO
8964 copyright protection109PENANA2cqhTYCZGw 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 protection109PENANAXi4G0j4e83 維尼
172.70.130.150
ns 172.70.130.150da2