Как видите бухгалтерский учет несколько шире, чем древние понятия о взаиморасчетах между купцами. Кредитовое сальдо – это превышение итоговой суммы по кредиту счета в сравнении с дебетом. Чтобы было легче вести такой учет, были введены понятия «дебет» и «кредит». В переводе с латыни языка «дебет» означает «должен он», а «кредит» — «должен я». Дебет и кредит — это понятия,...
Author: AOXEN (AOXEN AOXEN)
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