一個簡單的初會 - 會計

By Heather
at 2011-03-25T17:11
at 2011-03-25T17:11
Table of Contents
可能對強者很簡單,可是就是想不通也
用公司股票機換機器設備,分錄是:
機器設備 180000
普通股股本 160000
普通股溢價 20000
機器是資產,增加記借方,可是公司用"股票"換"資產"為什麼業主權益會上而不是下
上昇ass=lia+equ下?
感謝回應,謝謝
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