舉例，闆出差去美國，買機票兩張，銀行轉賬支付。影響科目：管理費用（費用，等式左側，借增貸減）、銀行存款（資產，等式左側，借增貸減）。影響方式：管理費用增加==》借方，銀行存款減少===》貸方。會計分錄：借：管理費用 貸：銀行存款 【白户按揭�

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