No Plagiarism!rF0M44a7Akxxk1W1Y0lxposted on PENANA 6.8964 copyright protection369PENANAY3HnsonJxA 維尼
373Please respect copyright.PENANACGAqgcS7QB
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李家玉生平第一次真正後悔沒有好好溫書。8964 copyright protection369PENANADnwT53nsDT 維尼
373Please respect copyright.PENANA2WUEqZE1qP
8964 copyright protection369PENANAtVTtDu9ZZm 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 protection369PENANApFCMjJwhru 維尼
373Please respect copyright.PENANAkOTmJ0UMQ9
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雖然這想法只維持大約半天便消失。8964 copyright protection369PENANA59xEoYF2L6 維尼
373Please respect copyright.PENANAWnY0tdo3jP
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但她這是第一次感受到,原來讀書是有用的。8964 copyright protection369PENANADm4daUeNcn 維尼
373Please respect copyright.PENANAerahCQmDvG
8964 copyright protection369PENANAAQIVKmA6Ea 維尼
特別莫寧在向她解釋incomplete records的時候。8964 copyright protection369PENANAfvY9tqicWH 維尼
373Please respect copyright.PENANAtyiPdSGPkc
8964 copyright protection369PENANAKOs3FRjcPi 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 protection369PENANADRskV8mZtQ 維尼
373Please respect copyright.PENANAEPIXAPfLJP
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莫寧指著Frank Wood's Financial Accounting 裡第128頁的練習題,說︰8964 copyright protection369PENANAeBldUqqTN3 維尼
373Please respect copyright.PENANAMqRvOFS6FZ
8964 copyright protection369PENANAq0ncIR5Tp4 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 protection369PENANAGHmPSJ4EGj 維尼
373Please respect copyright.PENANAySKqxIKbNg
8964 copyright protection369PENANA6oSDZ9ZjjH 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 protection369PENANAU1t0xyQ1Lj 維尼
373Please respect copyright.PENANAKZAJAgv9HX
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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 protection369PENANAgkq32acCtY 維尼
373Please respect copyright.PENANAHylxhhu9XE
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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 protection369PENANAe145cE3OLy 維尼
373Please respect copyright.PENANA0fNX2OMGpe
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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 protection369PENANAYkCe68rFaO 維尼
373Please respect copyright.PENANAdZp9HroIw2
8964 copyright protection369PENANAMaSzKbmVN2 維尼
中式會計問題就是,雖然簡單,但也不夠清晰。8964 copyright protection369PENANAiGxYfaYTx5 維尼
373Please respect copyright.PENANAGFOqLEA9D8
8964 copyright protection369PENANAqICZ5RPT7e 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 protection369PENANAToEdsWi3yd 維尼
373Please respect copyright.PENANAsDlXcX1I6B
8964 copyright protection369PENANANP0QpLzs96 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 protection369PENANAFQL9ITaaw5 維尼
373Please respect copyright.PENANA404yVYppIk
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373Please respect copyright.PENANAHJUa9VbGRQ
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7.8964 copyright protection369PENANAMRDLfEs9ug 維尼
373Please respect copyright.PENANAvJjakw0SKg
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這時候「聰明的」李家玉也後知後覺起來——8964 copyright protection369PENANAxtMm02h8QQ 維尼
373Please respect copyright.PENANAHPZ9wekhx5
8964 copyright protection369PENANAhMreKH8HrF 維尼
「你這本會計教科書是哪裡來的啊???」8964 copyright protection369PENANAe1sDNpN4Yb 維尼
373Please respect copyright.PENANAjBpxgEOwAm
8964 copyright protection369PENANAEkB1BLVgaY 維尼
莫寧打開衣櫃,拿出自己的書包出來......8964 copyright protection369PENANAwxE86Tww60 維尼
373Please respect copyright.PENANAiHQIDgwYXk
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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 protection369PENANAk4oefRDDZf 維尼
373Please respect copyright.PENANAg79eKJ0GsM
8964 copyright protection369PENANA4wTUYAa96l 維尼
「我穿來這裡的時候,就是穿校服和背著書包的。」8964 copyright protection369PENANAghzDN5SBwD 維尼
373Please respect copyright.PENANAuwxHiykbGr
8964 copyright protection369PENANAfrGsCKgNIi 維尼
「啊?」8964 copyright protection369PENANAP7hBYu54kH 維尼
373Please respect copyright.PENANAm9sM3eOuzU
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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 protection369PENANAxHF14R4Fei 維尼
373Please respect copyright.PENANAJcMYaY7TFH
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「你有計數機不早說?還要我手算?」8964 copyright protection369PENANARft4NM3nhj 維尼
373Please respect copyright.PENANAR4BzGibdt2
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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 protection369PENANARD43qPDrsc 維尼
373Please respect copyright.PENANAqYPnqBAdtF
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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 protection369PENANAqfSEV1yeEq 維尼
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