1. Return inwards
Dr return inwards
(多左人退貨變相net sales少左
contra revenue多左
方向同扣revenue一樣係debit)
Cr Trade receivable
(債仔唔再欠我地咁多錢
assets少左=credit)
2. Depreciation
Dr depreciation
(部機因為幫我哋手賺錢而變殘左
exp多左=debit)
Cr Accumulated depreciation
(AD大左 部機又殘左
asset價值少左 contra assets大左
方向同扣asset一樣係credit)
3. Rental deposit from tenants
Dr bank
(收錢 assets多左=debit)
Cr rental deposit from tenants
(房客擺住自己啲錢起我地度做按金做擔保先
來自老闆以外的資源多左
liabilities大左=credit)