我是直接学习英文版教材的会计，所以我的解释有很多英文，但是这更容易理解。
关于 debit and credit （the following transaction analysis model is super important)
一定要根据这个公式来推到。
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我想debit and credit的难以理解的在 revenue and expense T- Account 上，我看到英文教材都没有解释为什么 revenue 左＋右— 而expense 左— 右＋。
下面是我自己的推到： （希望可以帮到你）
Revenue and Expense 的debit and credit balance 可根据以上公式推倒出来。
若一家披萨店今日买了2000元披萨，收到2000元现金，那么
cash (+ A) 记 debit 2000
根据以上公式asset 左(增加)debit 右（减少）credit
相应的为了保持debit=credit
所以pizza revenue 记credit 2000
so
debit credit
cash(+A) 2000
pizza revenue (+R,+OE) 2000
So, we can get that T-account equation for Revenue, which is :
-debit +credit （左右）
同样可导出T- aacount for Expense:
若披萨店今日给员工发工资1000元，那么相应的asset中的cash减少1000元，根据以上公式，asset减少，具有credit effect, so..
debit credit
wage expense (+E, -OE) 1000
cash(-A) 1000
So, we can get T-account equation for Expense , which is :
+debit -credit （左 右）
那么关于ar and ap ，this is quite simple:
ac =account receivable
ap= account payable
ac 是人家欠我的，
ap是我欠人家的。
for example:
The business would also owe payments to the suppliers who deliver ingredients and other supplies to the restaurant. When a company buys goods from suppliers, it usually does so on credit by promising to pay for them at a later date. The amount that is owed, as indicated on the supplier’s bill or invoice, is called Accounts Payable because purchases made using credit are said to be “on account.” we could also owe wages to its employees (Wages Payable) and sales taxes to the government (Taxes Payable) among other liabilities. As you may have noticed, anything with the word payable in its name is considered a liability.
一般有payable的都是负债（liabilty)
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