昨天開始上課了. 剛開始很迷惑, 那些經濟名詞我一點也不了解.但計算還可以.
昨天學的名詞主要是:
Assets: something owned by the business.
Fixed Assets: assets acquired for use in the business-not for resale. i.e. fittings, premises, vehicles, etc
Current Assets: assets which are constantly changing in value. i.e. cash in hand, stock for resale, etc
Capital: the total of the resources supplied to a business by its owner.
Liabilities: something owed by the business to traders and other creditors.
Debtor: someone who owes money to the business for goods supplied to him.
Creditor: someone to whom money is owed.
Account: 帳目
Personal Account: 人名帳戶
Impersonal Accounts: 非人名帳戶
Real Account: 實帳
Nominal Account: 名義帳戶, 虛帳
然後是計算資本和本錢以及債務的關係: Assets= Capital + Liabilities
最後學的是Double Entry, 這個我在別人的博客上看到一些, 明天再找一些有關的文章看看.現在比較模糊的是:Debtor and Creditor, 昨天的作業有幾個我覺得應該 是creditor.如果還弄不明白的話, 周一早點去問老師.
我對財務還是挺感興趣的, 真該早些學.
