並前往https://kblog.kaplan.com.hk/2020/08/28/accounting%E8%A3%A1%E9%9D%A2%EF%BC%8Cdouble-entry%E3%80%81debit%E5%8F%8Acredit%E4%B9%8B%E9%96%93%E7%9A%84%E9%97%9C%E4%BF%82%EF%BC%9F/