PDF 重要會計用語中英對照
2024-07-06 16:57(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
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)
net off 会计术语. net off 是会计术语中的一个重要概念，指的是在计算某项指标时排除特定因素的影响，以便更准确地衡量真实的经济状况。. 这种做法能够帮助分析师和投资者更好地理解企业的财务状况，从而做出更明智的决策。. 在财务报表分析中，net off 通常 ...
讀財報：毛利潤、營業利潤和淨利潤的异同點是什麽？ - Nai500
我們閱讀北美上市公司的財報時，肯定都碰到過毛利潤（gross profit）、營業利潤（operating profit）和淨利潤（net income）。這3個財務指標出現在公司的利潤表當中，按照它們在報表中的上下次序，我們基本可以判斷三者之間的大致關係以及重要性。
They are written off against profits over their anticipated life by charging depreciation expenses (with exception of land). Accumulated depreciation is shown in the face of the balance sheet or in the notes. 141 土地land 指營業上使用之土地及 具有永久性之土地改 良。 Land and perpetual land improvements for operating use.
They are written off against profits over their anticipated life by charging depreciation expenses (with exception of land). Accumulated depreciation is shown in the face of the balance sheet or in the notes. 141土地land 1411土地land 1417土地－重估增值land - revaluation increments 1419累計減損-土地 accumulated impairment - land
net off 会计术语. Net off是一种会计术语，指的是将一些相反方向的交易或收支进行抵消从而得出净额的过程。. 它通常发生在企业进行账户结算或交易时，以避免重复支付或重复收款。. 净额是税收和利润计算的重要基础，通常被用于确定企业的真实利益和资产 ...
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 ...
Accounting 裡面，四大財務報表（Financial statements）分別是什麼？
你又知道四大財務報表分別是什麼嗎？. 首先，會計行內，財務報表簡稱「財報」，四大財務報表分別為：「損益表」 (income statement)、「資產負債表」 (Balance sheet)、「現金流量表」 (Statement of cash flows)和「權益變動表」 (Statement of Changes in Equity)。. 財務報表是 ...
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 ...
淨值（Net worth）在會計上是指公司、團體、或個人的資產值減去負債，亦即公司償還所有負債後股東應佔的資產價值。 資產淨值通常是以每一份股票的單位計算，例如某公司的每股資產淨值為一元，即每股能分到一元的資產。 淨資產可適用於公司，個人，政府或經濟部門，如金融公司部門或整個 ...
評論(共21條) 提示:評論內容為網友針對條目"中國會計科目中英文對照（含科目代碼）"展開的討論，與本站觀點立場無關。
Net Realizable Value 淨變現價值 Entiry-specific Value 企業特定價值 Loss Due to Write-Off of Inventory to NRV 存貨跌價損失 Allowance to Reduce Inventory to NRV 備抵存貨跌價 Gross Profit Method 毛利率法 Retail Inventory Method 零售價法 Markups 加價 Markup Cancellations 加價之取消 Markdowns 減價
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
提供會計科目的中英文對照及編碼，以及相關的會計科目說明。
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
而 write off 為動詞「沖銷」之意。另外，名詞 writeoff 則為「沖銷」。 ★ fixed assets 為「固定資產」。而 depreciation 一般指「貶值」，在此則指折抵有形固定資產（折舊）。另外 accumulated 為「累計的∼」之意。 ★ long overdue accounts receivable 指逾期已久的應收帳款
What does "net off" mean? - English Language Learners Stack Exchange
In English, you don't "net something off of something". Here is the lingo describing this for banking from the European Banking Authority: credit risk adjustment. Credit risk adjustments are netted from balance exposures before applying risk weighting. Where: netted from means: t aken as a net amount from balance exposures.
本周，筆者準備了12個常用會計詞彙供你參考參考。來，趕緊把這些術語統統學會吧!（圖片由作者提供）你對會計有興趣嗎？ 有曾經想過將來要 ...
從現金流量表Cashflow Statement看出公司到底是在賺錢還是虧钱｜財報入門系列(四)
淨投資活動現金流量 Net cash flows from investing activities 計算完所有的投資項目的現金流入和流出，就可以得到公司投資活動現金流了。 雀巢在2019年在投資活動中投入了7777萬令吉，而2020年則投入了2.9億令吉的現金。
直接轉銷法（Direct write-off method）直接轉銷法是指在實際發生壞賬時，將壞賬損失直接計入期間費用，同時沖銷應收賬款。在直接轉銷法下，企業不需設置"壞賬準備"科目。當壞賬損失實際發生時，直接按其損失金額借記"管理費用--壞賬損失"科目，同時沖減已確認為壞賬的應收賬款，貸記"應 ...
Netting off - Oxford Reference
netting off. The deduction of one amount from another. For example, debtors are usually shown in a *balance sheet after netting ... Access to the complete content on Oxford Reference requires a subscription or purchase. Public users are able to search the site and view the abstracts and keywords for each book and chapter without a subscription.
Creation of international standard on net zero gets underway
The standard is an evolution of the ISO Net Zero Guidelines, launched at COP27, into an independently verifiable international standard. The purpose of the Guidelines was to facilitate organizations to create comprehensive net zero strategies by providing them with credible best practice.
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 ...
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