總共:Bal b/f TW$44,000+TW$265=TW$44,265 Bal c/f
總共:Bal b/f TW$1,394+TW$82-TW$0=TW$1,476 Bal c/f
.
http://paper.wenweipo.com/2000/10/09/HK0010090023.htm
總共:Bal b/f TW$44,265+TW$265=TW$44,530 Bal c/f