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°µa¡^partÊ\¸Ü­n­pprofit¬Y¬Y¤ë¥÷¨ì¬Y¬Y¤ë¥÷ûHprofit
¦ý§ÚÚ»ans¡AÊ\¨t1­Ó¤ë¥÷ûHNet asset´î¥t¤@­Ó¤ë¥÷ûHnet asset´Nݯ¨ì­Óprofit¡A
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[ÁôÂÃ]
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1) ¤W¦~¦~§À31/12/1995
2) Lau retire on 30/4/1996 & adjustment to be made
3) ¥¼­pºâLau °h¥ð¤Þµoªºrevaluation ªºPartial Balance on 30/4/1996

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Revenue & Expense Info
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Asset = Equity + Liability ©O±ø¦¡¥h­p
¦~ÀYAsset = ¦~ÀYEquity + ¦~ÀYLiability  -----------------------------(i)
¦~§ÀAsset = ¦~ÀYEquity ¡ÏProfit - Drawings+ ¦~§ÀLiability -----(ii)

¥Î¼Æ¾Çªº¤èªk揾­Ó¦~ÀY¥X¨Ó
From (ii)
Profit = ¦~§ÀAsset - ¦~§ÀLiability + Drawings - ¦~ÀYEquity ---(iii)

From (i)
¦~ÀYEquity = ¦~ÀYAsset - ¦~ÀYLiability-------------------------------(iv)


Sub (iv) to (iii)
Profit = ¦~§ÀAsset - ¦~§ÀLiability +  Drawings - (¦~ÀYAsset - ¦~ÀYLiability)


Equity ¤S¦WNet Asset = Asset - Liability
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Profit = ¦~§ÀNet Asset +  Drawings - ¦~ÀYNet Asset

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Oh,Thank you!




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