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No Plagiarism!MTgoTLPpoBo1nwsDpxQZposted on PENANA 6.8964 copyright protection133PENANAWe1mGdBio2 維尼
137Please respect copyright.PENANAKLcAEVyO69
8964 copyright protection133PENANAqv8Mv0BlaF 維尼
李家玉生平第一次真正後悔沒有好好溫書。8964 copyright protection133PENANAkmYLADoBBJ 維尼
137Please respect copyright.PENANAJIobh1wIAC
8964 copyright protection133PENANAkr1H2nEZKb 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 protection133PENANAx1UOMqSi07 維尼
137Please respect copyright.PENANAjpn6rvmrHf
8964 copyright protection133PENANAwWPGeJsYXE 維尼
雖然這想法只維持大約半天便消失。8964 copyright protection133PENANAYoKDmnSsKI 維尼
137Please respect copyright.PENANAUUJOmhlt9P
8964 copyright protection133PENANAD6pzwjH5d7 維尼
但她這是第一次感受到,原來讀書是有用的。8964 copyright protection133PENANAd8tMCz0Cmo 維尼
137Please respect copyright.PENANAfhflTuMxsZ
8964 copyright protection133PENANAK9xdQK5Rrt 維尼
特別莫寧在向她解釋incomplete records的時候。8964 copyright protection133PENANAQTBEBdkjMI 維尼
137Please respect copyright.PENANAM8v84a6XZn
8964 copyright protection133PENANAjc9xvXvJ9k 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 protection133PENANAc2EgAKVtgS 維尼
137Please respect copyright.PENANAl5cPK0pOmc
8964 copyright protection133PENANAGrq5Sx5o50 維尼
莫寧指著Frank Wood's Financial Accounting 裡第128頁的練習題,說︰8964 copyright protection133PENANAbVLgeLE2fy 維尼
137Please respect copyright.PENANAasYAmMokf2
8964 copyright protection133PENANAvKGwTz7caU 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 protection133PENANAUhfjZ1N5nk 維尼
137Please respect copyright.PENANAaQ4mFV1Oqm
8964 copyright protection133PENANAgGHdrFQxcg 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 protection133PENANAhYXJLjudQV 維尼
137Please respect copyright.PENANAHwcblfioZ5
8964 copyright protection133PENANAKrPFvYyF5g 維尼
你借了某某的錢去買車,你資產多了,負債也多了。8964 copyright protection133PENANA5AyOW1tveL 維尼
137Please respect copyright.PENANA7vEXtqzSpr
8964 copyright protection133PENANA6TICHqQMlW 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 protection133PENANAuIZAf7YYfj 維尼
137Please respect copyright.PENANAOYo31fImYq
8964 copyright protection133PENANAqZrWW9ivjK 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 protection133PENANARqNwQjrgp8 維尼
137Please respect copyright.PENANAm4SRyEqJZV
8964 copyright protection133PENANAEfjtHCxSN1 維尼
中式會計問題就是,雖然簡單,但也不夠清晰。8964 copyright protection133PENANAL1Qz57iy7Z 維尼
137Please respect copyright.PENANA04F3Gv9Jkp
8964 copyright protection133PENANASLyMrmnQuv 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 protection133PENANASk9aTixsbf 維尼
137Please respect copyright.PENANA3d8QGu3a2v
8964 copyright protection133PENANAQ7dsXxhZvY 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 protection133PENANAfyjyj5vp7v 維尼
137Please respect copyright.PENANAAkq0ogd19d
8964 copyright protection133PENANAC6JqzCXwkK 維尼
137Please respect copyright.PENANAzNegxfnwXT
8964 copyright protection133PENANAySvqgQ1ueo 維尼
7.8964 copyright protection133PENANA3meWhHBPb9 維尼
137Please respect copyright.PENANA3SyxRXl2Ie
8964 copyright protection133PENANAnrafASYS4n 維尼
這時候「聰明的」李家玉也後知後覺起來——8964 copyright protection133PENANA4eMC2pOa1y 維尼
137Please respect copyright.PENANA02Vf6FpoEd
8964 copyright protection133PENANAmD7sm38hAR 維尼
「你這本會計教科書是哪裡來的啊???」8964 copyright protection133PENANAJ6ypcOx5T8 維尼
137Please respect copyright.PENANAYodyp2KZ86
8964 copyright protection133PENANAR0r7j3LUmo 維尼
莫寧打開衣櫃,拿出自己的書包出來......8964 copyright protection133PENANAgLS4NjlVUc 維尼
137Please respect copyright.PENANAzM9xNZB3eS
8964 copyright protection133PENANAm2U0EtR2JS 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 protection133PENANAUu4dPXyWqU 維尼
137Please respect copyright.PENANAhW5ExltBRc
8964 copyright protection133PENANAEYgqRKxwz3 維尼
「我穿來這裡的時候,就是穿校服和背著書包的。」8964 copyright protection133PENANAuyCtzjVscm 維尼
137Please respect copyright.PENANAM46BQyRv0F
8964 copyright protection133PENANAX9ydc0kG2M 維尼
「啊?」8964 copyright protection133PENANARNEZSOIPZm 維尼
137Please respect copyright.PENANAGJcF9AAYxZ
8964 copyright protection133PENANATPJrCp5Kyw 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 protection133PENANATtXJEPhuSc 維尼
137Please respect copyright.PENANAcb4nyhn4Vg
8964 copyright protection133PENANAT2E3ePYPK1 維尼
「你有計數機不早說?還要我手算?」8964 copyright protection133PENANAhloGVKFGVZ 維尼
137Please respect copyright.PENANA8uEn7G32IA
8964 copyright protection133PENANAVJyOcMvLOO 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 protection133PENANAiFx8eMWcrG 維尼
137Please respect copyright.PENANAOvFY7F2xEH
8964 copyright protection133PENANA0Ans4TuYLc 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 protection133PENANAaAlzK7tE1q 維尼
172.69.58.110
ns 172.69.58.110da2