PDF 重要會計用語中英對照
2024-07-06 16:121 重要會計用語中英對照 IASB提供之2022年版國際務報導準則之重要會計用語 原文與2021年版比較並無差異，本會臺灣務報導準則 委員會之中文翻譯有部分修改 Item Term in English Term in Chinese 1 [Amount] recoverable 可回收(金額) 2 'Corridor' 緩衝區 ) 3 'Cost of sales' method 銷貨成本法
(重要會計用語中英對照 2 Item Term in English Term in Chinese 29 acquired entity (被 )收購之個體 30 收購acquired goodwill (之)商譽 31 企業合併所取得acquired in a business combination 32 Acquiree 被收購者 33 Acquirer 收購者/取得者 34 Acquisition 收購/ 取得 35 收購日acquisition date /取得日 36 活絡市場Active market
會計新鮮人必看｜會計專有名詞中英文對照表&科目英文縮寫，不怕看不懂會計科目 - TC Sharing
會計科目對公司營運非常重要，類似於公司的體脂檢測，能清楚了解費用來源、使用方式以及資金運用。. 會計科目能夠幫助公司節省成本、運用資金以及查核業績等。. 會計用詞中英文對照表包括了資產、負債、權益、收入、費用等常見詞彙。. 會計英文科目 ...
Net Purchases in Accounting: Example, Formula, and Journal Entries
Net purchases, in accounting, mean the total amount of purchases made less any discounts received, goods returned, allowances, and tax. This is the formula: Net Purchases= Gross Purchases - Purchased Returns - Allowances - Discounts. In the above equation, the components of the equation have the following meanings: Gross Purchases: Gross purchase is the total […]
Current assets are cash and other assets expected to be converted to cash, sold, or consumed within a year 111 現金及約當現金cash and cash equivalents
What is net purchases? | AccountingCoach
Definition of Net Purchases. Net purchases refers to the combination of the amounts found in the following general ledger temporary accounts:. Purchases (gross amount for goods purchased) Purchases Discounts (early payment discounts for paying some vendors' invoices in 10 days instead of 30 days)Purchases Returns and Allowances (credit memos received for returning goods to vendors or for ...
Net Purchases in Accounting | Double Entry Bookkeeping
The purchase discount account is normally a credit balance and reduces the net cost of purchases. Net Purchases Example. As an example of how to find the net purchases, suppose a business purchases goods from a supplier for the amount of 250,000 spending a further 30,000 on freight costs to have the goods delivered to its warehouse.
Accounting for Net Purchase: Definition, Formula, and Example
Net purchases refer to the total items purchased by a company after some adjustments. Usually, these adjustments include purchase discounts, purchase returns, and purchase allowances. Each represents a different financial transaction between a company and its suppliers. The accounting for net purchases also adjusts these items before reaching a ...
for purchases 1268其他預付款項 other prepayments 指預為支付之各項成本 或費用。但因購置固定 資產而依約預付之款項 及備供營業使用之未完 工程營造款，應列入固 定資產項下。 Cost and expenses that are paid in advance. But contract payments on property, plant and equipment purchased or on
會計科目中英文對照及編碼. 代 碼 名 稱 英 譯 1 資產 assets 2 負債 liabilities 3 業主權益 owners' equity 4 營業收入 operating revenue
2 「重要會計用語中英對照」 Item Term in English Term in Chinese 30 acquired goodwill 收購(之)商譽 31 acquired in a business combination 企業合併所取得 32 Acquiree 被收購者 33 Acquirer 收購者/取得者 34 Acquisition 收購/ 取得 35 acquisition date 收購日/取得日 36 Active market 活絡市場 37 active use 積極使用
1 重要會計用語中英對照 配合2014年版國際務報導準則修訂 Item Term in English Term in Chinese 1 [Amount] recoverable 可回收(金額) 2 'Corridor' 緩衝區 3 'Cost of sales' method 銷貨成本法 4 Acceptable under IFRSs 國際 務報導準則可接受 5 Accountability of management 管理階層之課責性 6 Accounting 會計
小老闆必懂的7個會計用詞. 財務會計基礎必學 | by 普通人的網路煉金術 | Medium
7. 淨利 ( Net income) 最後一步，別忘了還要繳稅啊，我國的企業稅金有兩種，分別是每兩個月繳一次的營業稅金，稅率5%，一年繳一次的營業所得稅 ...
net investment in foreign entities 訂量單位: units of measurement 遞延法: deffered method 當代理論: contemporary theory 單一匯率法: singal method 退休金: pension plan 退休金會計（美） accounting for pension plan 退休金給付義務（美） pension benefit obligations: 退休金成本凈額（美） net periodic ...
None of the persons listed in Part I of this application form (including their spouses) have obtained any loan or mortgage subsidy under the Home Purchase Loan Scheme (HPLS)/Home Assistance Loan Scheme (HALS), or have purchased any domestic flat under the HOS, the PSPS, the Middle Income Housing Project at Melody Garden, the Mortgage Subsidy Scheme, the SMS, the TPS, the Buy or Rent Option or ...
政府及非盈利组织会计. 会计术语名称. 英文名称. 预算周转金. public finance-budgetary revolving fund. 预算举借债务. public finance-debts. 预算结余. budget surplus.
New tax brackets kick in on July 1. Here are some other new laws ...
Here are the new tax brackets at a glance: Earn up to $18,200 — pay no tax; Pay a 16 per cent tax rate on each dollar earned between $18,201-$45,000; Pay a 30 per cent tax rate on each dollar ...
淨利潤 net income 淨利潤代表公司扣除所有費用後的利潤，也就是財報公佈時的盈餘數據。 淨利潤雖然通常是公司最強調的數據，但是很容易受到操控（受到單次性收入或費用影響，甚至是有假交易、不良交易的狀況）。
財務筆記: Inventory accounting (part 2) - 經濟,財務,統計學 ...
Feb 05 Sat 2011 23:33. 財務筆記: Inventory accounting (part 2) Hello there: 在製造業與流通業會計中,Inventory management是非常重要的!! 存貨方程式:期初存貨+本期購買=銷貨成本+期末存貨. i.e.,Beginning Inventory + Purchase = COGS + Ending Inventory. 簡單的說,我們從上式已經知道,COGS多時,Ending ...
財團法人中華民國會計研究發展基金會-重要會計用語中英對照. 首頁 > TIFRS > 重要會計用語中英對照. 日期. 標題. 112/12/27. 「重要會計用語中英對照」 (2023年版) 111/12/30. 「重要會計用語中英對照」 (2022年版) 110/12/30.
Is Bank of America Stock a Buy? | The Motley Fool
Analyst David Konrad said that net interest income and growth across other key parts of Bank of America's business will help close the gap toward its target of delivering a 15% return on tangible ...
Geely Auto First Quarter Net Income Doubles on Higher Sales
Geely Automobile Holdings Ltd., the Hong Kong-listed unit of billionaire Li Shufu's auto empire, said first-quarter profit surged helped by a jump in car purchases. Net income more than doubled ...
AEW Forbidden Door 2024 Results: Winners, Live Grades, Reaction and ...
All Elite Wrestling and New Japan Pro-Wrestling once again united for Forbidden Door, the annual inter-promotional pay-per-view, live from the UBS Arena in…
net loss not recognized as pension cost 3431 : 未認列為退休金成本之凈損失: net loss not recognized as pension costs 35 : 庫藏股: treasury stock 351 : 庫藏股: treasury stock 3511 : 庫藏股: treasury stock 36 : 少數股權: minority interest 361 : 少數股權: minority interest 3611 : 少數股權: minority interest 4 ...
PDF 重 「重重重要會計用語中英對照」要會計用語中英對照」
290 Cost of an asset acquired in exchange or part exchange for dissimilar asset. 291 Cost of an asset acquired in exchange or. 取得成本/ 收購成本 以交換或部分交換非類似資產取得之資產之成本 以交換或部分交換類似資產取得之資產. part exchange for similar asset. 292 Cost of an investment. 293 Cost of ...
net loss not recognized as pension cost 3431 : 未认列为退休金成本之净损失: net loss not recognized as pension costs 35 : 库藏股: treasury stock 351 : 库藏股: treasury stock 3511 : 库藏股: treasury stock 36 : 少数股权: minority interest 361 : 少数股权: minority interest 3611 : 少数股权: minority interest 4 ...
PDF 重 「重重重要會計用語中英對照」要會計用語中英對照」
1 「「「重「重重重要會計用語中英對照」要會計用語中英對照」. Item Term in English Term in Chinese 1 [Amount] recoverable 屣峵收(金額) 2 'Corridor' 「緩衝區」 3 'Cost of sales' method 「銷貨成岓」法 4 Acceptable under IFRSs 國際財務報導準則屣接受 5 Accountability of management 管理 ...