Pakcik 企业版

完成财务报告 for the 年份 Ended 31 December 2025

📊 利润 and Loss Statement

科目描述	In (银行 In) (RM)	Out (银行 Out) (RM)
营收 (银行 In)
销售 - Shopee	1,207,239.86
销售 - TikTok	529,684.00
销售 - Lazada	41,842.91
Refund Customer	9,216.02
Hibah	623.41
Refund	20.00
Fixed Deposit Maturity	531,603.96
Refund Drawing	287,596.41
Travelling 支出 (Contra)	267.87
RSP (Contra)	9,348.21
贷款 Received	246,015.42
总计营收 (银行 In)	2,863,458.09
支出 (银行 Out)
ADS		50,104.83
联盟		1,650.00
资产		2,266.13
Donation		1,100.00
咨询 Fee		15,532.00
Food and Beverage		63,313.64
银行 Charge		3,442.98
采购 - DS		392,000.00
采购 - ID		385,498.51
采购 - Sari Tani		68,683.64
采购 - Merlimau		83,400.00
采购 - 封装		8,360.13
Petrol and Diesel		8,447.89
Petty 现金支出		700.00
Postage and 快递员		9,818.00
利润 Deducted		8,979.70
PT		27,427.81
租金		24,150.00
RSP		212,698.11
Salary		193,366.27
Seminar and Program		8,117.20
服务器 Subc		5,338.48
SOCSO		2,031.50
员工 Refreshment		9,021.48
员工 Reward		5,010.70
员工 Trip		2,173.04
Stationery		743.73
Tax Payable		925.40
Transportation		36,345.77
Travelling 支出		14,372.16
Touch and Go 支出		15,543.64
Upkeep Premises		876.47
Upkeep Vehicle		1,754.63
水电费		33,011.36
Zakat		42,000.00
投资		1,482.29
Medical Fee		3,903.15
EPF		22,294.80
一般 Insurance		2,440.00
银行 Overdraft Repayment		500,000.00
Drawing		441,921.08
Refund (Contra)		14,747.56
贷款 Repayment		154,354.76
总计支出 (银行 Out)		2,694,228.49
净利润/(Loss) for the 年份	169,229.60

📝 复式记账 - T-账户方法

T-科目格式: Each account is shown as a "T" shape with 借方 (Dr) on the left side and 贷方 (Cr) on the right side. This visual format helps track the flow of money through each account.

No. 科目 Debited 借方 (RM) 科目 Credited 贷方 (RM) 描述

销售营收

借方 (Dr)	贷方 (Cr)
	1,207,239.86 Shopee
	529,684.00 TikTok
	41,842.91 Lazada
总计: 0.00	总计: 1,778,766.77

银行科目

借方 (Dr)	贷方 (Cr)
1,207,239.86 销售 Shopee	392,000.00 采购 DS
529,684.00 销售 TikTok	385,498.51 采购 ID
531,603.96 FD Maturity	193,366.27 Salary
287,596.41 Refund Drawing	500,000.00 OD Repayment
246,015.42 贷款 Received	441,921.08 Drawing
总计: 2,802,139.65	总计: 1,912,785.86

Purchases 科目

借方 (Dr)	贷方 (Cr)
392,000.00 DS
385,498.51 ID
68,683.64 Sari Tani
83,400.00 Merlimau
8,360.13 封装
总计: 937,942.28	总计: 0.00

经营支出

借方 (Dr)	贷方 (Cr)
193,366.27 Salary
63,313.64 F&B
33,011.36 水电费
24,150.00 租金
22,294.80 EPF
50,104.83 ADS
15,532.00 咨询
... (other expenses)
总计: ~591,735.08	总计: 0.00

Fixed Deposit

借方 (Dr)	贷方 (Cr)
500,000.00 Principal	500,000.00 Maturity
31,603.96 Interest
总计: 531,603.96	总计: 500,000.00

Drawing 科目

借方 (Dr)	贷方 (Cr)
441,921.08 Withdrawal	287,596.41 Refund
总计: 441,921.08	总计: 287,596.41
Net 余额: 154,324.67 (Dr)

贷款 Payable

借方 (Dr)	贷方 (Cr)
154,354.76 Repayment	246,015.42 Received
总计: 154,354.76	总计: 246,015.42
Net 余额: 91,660.66 (Cr)

库存科目

借方 (Dr)	贷方 (Cr)
485,666.77 Opening	450,000.00 结束
总计: 485,666.77	总计: 450,000.00
Net 余额: 35,666.77 (Dr)

折旧 - 计算机

借方 (Dr)	贷方 (Cr)
3,479.09 费用	3,479.09 Accumulated
总计: 3,479.09	总计: 3,479.09

📊 复式记账摘要

科目类别	总借方s (RM)	总贷方s (RM)
Assets	981,311.81
负债	154,354.76	336,065.15
权益	154,324.67	169,229.60
营收		1,810,370.73
支出	1,529,677.36
TOTAL	2,819,668.60	2,819,668.60

✅ 总借方s = 总贷方s (Balanced!)

⚖️ 试算平衡ance as at 31 December 2025

No.	科目 Code	科目描述	借方 (RM)	贷方 (RM)
ASSETS
1	1001	Fixed Deposit	500,000.00
2	1002	结束库存	450,000.00
3	1003	计算机 (Net of 折旧)	31,311.81
LIABILITIES
4	2001	贷款 Payable (246,015.42 - 154,354.76)		91,660.66
5	2002	Tax Payable		925.40
6	2003	Accumulated 折旧 - 计算机		3,479.09
EQUITY
7	3001	所有者's Capital		0.00
8	3002	Drawing (441,921.08 - 287,596.41)	154,324.67
9	3003	留存收益 (净利润)		169,229.60
REVENUE
10	4001	销售 - Shopee		1,207,239.86
11	4002	销售 - TikTok		529,684.00
12	4003	销售 - Lazada		41,842.91
13	4004	Interest Income (FD)		31,603.96
COST OF GOODS SOLD
14	5001	Opening 库存	485,666.77
15	5002	Purchases - DS	392,000.00
16	5003	Purchases - ID	385,498.51
17	5004	Purchases - Sari Tani	68,683.64
18	5005	Purchases - Merlimau	83,400.00
19	5006	Purchases - 封装	8,360.13
OPERATING EXPENSES
20	6001	Salary	193,366.27
21	6002	租金	24,150.00
22	6003	水电费	33,011.36
23	6004	EPF	22,294.80
24	6005	SOCSO	2,031.50
25	6006	Food and Beverage	63,313.64
26	6007	Petrol and Diesel	8,447.89
27	6008	Transportation	36,345.77
28	6009	Travelling 支出	14,104.29
29	6010	Postage and 快递员	9,818.00
30	6011	Stationery	743.73
31	6012	员工 Refreshment	9,021.48
32	6013	员工 Reward	5,010.70
33	6014	员工 Trip	2,173.04
34	6015	Medical Fee	3,903.15
35	6016	Seminar and Program	8,117.20
36	6017	服务器订阅	5,338.48
37	6018	Touch and Go 支出	15,543.64
38	6019	Upkeep Premises	876.47
39	6020	Upkeep Vehicle	1,754.63
40	6021	银行 Charge	3,442.98
41	6022	一般 Insurance	2,440.00
42	6023	Zakat	42,000.00
43	6024	PT	27,427.81
44	6025	Petty 现金支出	700.00
45	6026	利润 Deducted	8,979.70
46	6027	Tax Payable 费用	925.40
47	6028	投资	1,482.29
48	6029	折旧费用 - 计算机	3,479.09
49	6030	ADS	50,104.83
50	6031	联盟	1,650.00
51	6032	资产费用	2,266.13
52	6033	Donation	1,100.00
53	6034	咨询 Fee	15,532.00
54	6035	RSP	203,349.90
55	6036	Refund 费用	14,727.56
TOTAL DEBITS = TOTAL CREDITS			3,537,651.86	3,537,651.86

Notes:

所有数字均以马来西亚令吉（RM）为单位
Based on 银行 In/Out 摘要数据 from 2025
定期存款到期：RM531,603.96含RM31,603.96利息收入
Net Drawing = 总计 Drawing (RM441,921.08) - Refund Drawing (RM287,596.41) = RM154,324.67
折旧 calculated at 10% on computer net value: RM3,479.09
Opening 库存: RM485,666.77 | 结束库存: RM450,000.00
所有复式记账均遵循会计的黄金法则
试算平衡ance proves that 总借方s = 总贷方s

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Pakcik 企业版

📊 利润 and Loss Statement

📝 复式记账 - T-账户 方法

📊 复式记账 摘要

⚖️ 试算平衡ance as at 31 December 2025

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📝 复式记账 - T-账户方法

📊 复式记账摘要