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No Plagiarism!zdBWPIPcVN6qE6sFcX4qposted on PENANA 6.8964 copyright protection320PENANAw3lm588Cp3 維尼
324Please respect copyright.PENANAen5H38l2Mf
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李家玉生平第一次真正後悔沒有好好溫書。8964 copyright protection320PENANAlimEqXn1I4 維尼
324Please respect copyright.PENANAaURpBJkvoG
8964 copyright protection320PENANARKRNE2j2YH 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 protection320PENANAj5y8Ba1r1j 維尼
324Please respect copyright.PENANADruvOCbnXv
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雖然這想法只維持大約半天便消失。8964 copyright protection320PENANAPANq6AE1ub 維尼
324Please respect copyright.PENANAd6MLnenLD4
8964 copyright protection320PENANArZWaOz1yQH 維尼
但她這是第一次感受到,原來讀書是有用的。8964 copyright protection320PENANAknK5huL4tO 維尼
324Please respect copyright.PENANAwRzmumTgU9
8964 copyright protection320PENANAFLAVTaCPcl 維尼
特別莫寧在向她解釋incomplete records的時候。8964 copyright protection320PENANAYq6KM9gcNp 維尼
324Please respect copyright.PENANAHnV7OKnZ5r
8964 copyright protection320PENANAiyF7FraYU4 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 protection320PENANASyxYZwDb8A 維尼
324Please respect copyright.PENANAaCV0dgV4EB
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莫寧指著Frank Wood's Financial Accounting 裡第128頁的練習題,說︰8964 copyright protection320PENANA9O8XIQ9yh9 維尼
324Please respect copyright.PENANAuqQhTY4aZa
8964 copyright protection320PENANAPGua6uoEOz 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 protection320PENANAJ1lbQFBeHw 維尼
324Please respect copyright.PENANA6rGeZfLoxN
8964 copyright protection320PENANAz92Kw1ZWNA 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 protection320PENANAlAHAs7GR0a 維尼
324Please respect copyright.PENANAvPrllygHzO
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你借了某某的錢去買車,你資產多了,負債也多了。8964 copyright protection320PENANA0bpRYcRXJs 維尼
324Please respect copyright.PENANAD6ckedRPZl
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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 protection320PENANAeSwRAEvaBU 維尼
324Please respect copyright.PENANAsBT3079pHR
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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 protection320PENANAVRb2Ry6p06 維尼
324Please respect copyright.PENANA4Wet5aGG98
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中式會計問題就是,雖然簡單,但也不夠清晰。8964 copyright protection320PENANAjpWuytf3jT 維尼
324Please respect copyright.PENANAy0kJWD4Hvh
8964 copyright protection320PENANAF0FTSb6Lmb 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 protection320PENANAWZLhyg7Caz 維尼
324Please respect copyright.PENANAyUyMoHxiFt
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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 protection320PENANAgDn7cskU18 維尼
324Please respect copyright.PENANAESclvd38kx
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324Please respect copyright.PENANA2lzmqro2FT
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7.8964 copyright protection320PENANAhGePS4ptMr 維尼
324Please respect copyright.PENANAoYltKBQ9ei
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這時候「聰明的」李家玉也後知後覺起來——8964 copyright protection320PENANAvlb4CVKHDM 維尼
324Please respect copyright.PENANAFo0r9MXrYn
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「你這本會計教科書是哪裡來的啊???」8964 copyright protection320PENANAhb2WOFHZS4 維尼
324Please respect copyright.PENANA0WXdYY7e7Q
8964 copyright protection320PENANAiWaOgQQfJH 維尼
莫寧打開衣櫃,拿出自己的書包出來......8964 copyright protection320PENANAPeNlISSYp2 維尼
324Please respect copyright.PENANAsVuYtYJMOY
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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 protection320PENANAvIuzyGVpMx 維尼
324Please respect copyright.PENANA6sck3JORBF
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「我穿來這裡的時候,就是穿校服和背著書包的。」8964 copyright protection320PENANACS81yDgHU2 維尼
324Please respect copyright.PENANAyvJha3r85N
8964 copyright protection320PENANAkzYVuJ4sYQ 維尼
「啊?」8964 copyright protection320PENANAMOldZdfjOW 維尼
324Please respect copyright.PENANA90xbJXgtqV
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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 protection320PENANAB81cq1lGEP 維尼
324Please respect copyright.PENANA3tBqyyEEf1
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「你有計數機不早說?還要我手算?」8964 copyright protection320PENANAmFnVkXQZTB 維尼
324Please respect copyright.PENANAj1Oy0uc6Dz
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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 protection320PENANAsvvJ7OszmR 維尼
324Please respect copyright.PENANA5HLKq3ILCk
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於是獲得神器幫助下的二人,再度投入incomplete records的海洋裡。8964 copyright protection320PENANAzBD0NBMK8p 維尼
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