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No Plagiarism!RlkJP6Q1SWdXy8MMfHmAposted on PENANA 6.8964 copyright protection322PENANAioDchSRzHH 維尼
326Please respect copyright.PENANAotON4R8h7D
8964 copyright protection322PENANAIow8Rmlo7w 維尼
李家玉生平第一次真正後悔沒有好好溫書。8964 copyright protection322PENANARcdZvbf51T 維尼
326Please respect copyright.PENANALqMJ4oG83P
8964 copyright protection322PENANAaFf88ZW2po 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 protection322PENANASaKECfJzX1 維尼
326Please respect copyright.PENANAKntPwjULRx
8964 copyright protection322PENANAOQobzs3aeI 維尼
雖然這想法只維持大約半天便消失。8964 copyright protection322PENANAVbUeZme1Ss 維尼
326Please respect copyright.PENANAikGHrCIHod
8964 copyright protection322PENANARjfcdRDOOC 維尼
但她這是第一次感受到,原來讀書是有用的。8964 copyright protection322PENANAqDvXRkgwNi 維尼
326Please respect copyright.PENANAlrmL01xuOi
8964 copyright protection322PENANALstcnDuz7h 維尼
特別莫寧在向她解釋incomplete records的時候。8964 copyright protection322PENANAU5YGFwFYzc 維尼
326Please respect copyright.PENANAnJNUbxLzMf
8964 copyright protection322PENANAk7eWcTknBc 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 protection322PENANAu6EpLrVh0g 維尼
326Please respect copyright.PENANAPSiSsxPu8o
8964 copyright protection322PENANAYeeh1jXI00 維尼
莫寧指著Frank Wood's Financial Accounting 裡第128頁的練習題,說︰8964 copyright protection322PENANAvr58zKqOLj 維尼
326Please respect copyright.PENANAW0sg8RIKzC
8964 copyright protection322PENANApRnB5mumd4 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 protection322PENANAMpK0av6ffe 維尼
326Please respect copyright.PENANAGAx2096381
8964 copyright protection322PENANAL917arF9zP 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 protection322PENANAePotQ3FiMk 維尼
326Please respect copyright.PENANAryqKAqqIae
8964 copyright protection322PENANATMGjGwmB5y 維尼
你借了某某的錢去買車,你資產多了,負債也多了。8964 copyright protection322PENANAQ13Cw2ENOQ 維尼
326Please respect copyright.PENANA8MrvGcrDas
8964 copyright protection322PENANAyD1QanTn0i 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 protection322PENANA7gkNB8oBzO 維尼
326Please respect copyright.PENANAqzjSwHCEl5
8964 copyright protection322PENANADhSTqRre87 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 protection322PENANA4ZFwaZQTth 維尼
326Please respect copyright.PENANAoOHSTfHTVd
8964 copyright protection322PENANApXYSkEkXnh 維尼
中式會計問題就是,雖然簡單,但也不夠清晰。8964 copyright protection322PENANAaNH1Zf5k0b 維尼
326Please respect copyright.PENANAtFht0R5ifk
8964 copyright protection322PENANAw2WxuDjkAF 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 protection322PENANANdcqrW1xSU 維尼
326Please respect copyright.PENANAzbNeTJK6to
8964 copyright protection322PENANANseuTTyPfw 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 protection322PENANAHXK94jOSWm 維尼
326Please respect copyright.PENANADAz6wU4dnZ
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326Please respect copyright.PENANAKTE4HIoSGD
8964 copyright protection322PENANAhNWmgpD7Vi 維尼
7.8964 copyright protection322PENANAdGCTUwwHVV 維尼
326Please respect copyright.PENANAAtzwXXLQJS
8964 copyright protection322PENANAaHLSFOUBKy 維尼
這時候「聰明的」李家玉也後知後覺起來——8964 copyright protection322PENANAxo1WsI24if 維尼
326Please respect copyright.PENANARWmfP077TN
8964 copyright protection322PENANAKFruPwrPyU 維尼
「你這本會計教科書是哪裡來的啊???」8964 copyright protection322PENANA7ELvvqaTxX 維尼
326Please respect copyright.PENANA1DHnySkOeC
8964 copyright protection322PENANArswbzN5mgj 維尼
莫寧打開衣櫃,拿出自己的書包出來......8964 copyright protection322PENANA25x3K0wQNi 維尼
326Please respect copyright.PENANAFzZsZOVf4W
8964 copyright protection322PENANA5qvRm5rvFx 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 protection322PENANA6SuQ2M2xnw 維尼
326Please respect copyright.PENANA9xfdbeKfqo
8964 copyright protection322PENANAd7iutTVzrK 維尼
「我穿來這裡的時候,就是穿校服和背著書包的。」8964 copyright protection322PENANA5PMsJEiAHa 維尼
326Please respect copyright.PENANAhAAb6eYpRn
8964 copyright protection322PENANAV7jOrmkWUj 維尼
「啊?」8964 copyright protection322PENANAeb3jMpot24 維尼
326Please respect copyright.PENANAHaccVapH5H
8964 copyright protection322PENANAQGtnGmJ5eB 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 protection322PENANApLb8Z1ICpk 維尼
326Please respect copyright.PENANAYUvvQqAq5h
8964 copyright protection322PENANAbaTjfgI5xj 維尼
「你有計數機不早說?還要我手算?」8964 copyright protection322PENANAIuTZcEPC2A 維尼
326Please respect copyright.PENANAzv3NiujhPN
8964 copyright protection322PENANAvat0T2Bi95 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 protection322PENANAyvlpI8yOmn 維尼
326Please respect copyright.PENANAnMDc1DMJ7B
8964 copyright protection322PENANAUkqJCE0W1k 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 protection322PENANAUAtxIeOYUv 維尼
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