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No Plagiarism!IyscSl1g9NDvXsRii187posted on PENANA
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蕉園異象發生~讓我們繼續看下去!!8964 copyright protection109PENANA7bwAw355j2 維尼
113Please respect copyright.PENANA2LaGWEdn59
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【10 天來玩會計學概要 (04):一句話,N年功】8964 copyright protection109PENANAkBPbAl518C 維尼
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from 《越讀越入迷的會計書:資深會計師教你此生必用會計知識》,以下截圖同8964 copyright protection109PENANAfRjrvGLNOI 維尼
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「交易的兩面性」,一言以蔽之,就是「有得必有失」—— 把「得」放在前面/左邊,「失」放在後面/右邊,因為會計學裡面,T 字帳的長相就是「借方」(Debit,得到的東西) 在左、「貸方」(Credit,付出的代價) 在右;而中文「借貸」一詞,順序剛好也是如此。8964 copyright protection109PENANAWzROvc5jzI 維尼
113Please respect copyright.PENANAmabQxfYlCR
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正因「交易的兩面性」,所以使用複式記帳法,可以觀賞日升日落確認交易內容 ——「金錢沒有不見,只是變成自己喜歡的東西」,而且還能同時看見兩方,注意:「喜歡的東西」放在左邊 (借方),花掉的金錢放在右邊 (貸方)。8964 copyright protection109PENANArx8cvryYLq 維尼
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【示意截圖】8964 copyright protection109PENANA03r6vdu81K 維尼
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【借貸法則】
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蛤,想不到這樣已經超過 200 字 (截圖是 0 字,所以讀者實際獲得的資訊量更大~),那就照例說一句:8964 copyright protection109PENANAFXbozLAcLx 維尼
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今天到此為止,我們明天見!!8964 copyright protection109PENANAZHzfL6zcFL 維尼
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