累计折旧 Accumulated depreciation 固定资产减值准备 Impairment of fixed assets 工程物资-专用材料 Project material - specific materials 工程物资-专用设备 Project material - specific equipment 工程物资-预付大型设备款 Project material - prepaid for equipment 工程物资-为生产准备的工具及器具 Project material...
___ Service revenue, including returns and allowances. ___ Accumulated depreciation in fixed assets. 15.2020年12月31日,以下哪个会计项目不包括在财务状况表中? ___ 应付工资和薪金。 ___普通股(股票)。 ___ 服务收入,包括退货和津贴。 ___ 固定资产的累计折旧。 16.As of December 31, 2020, Comp...
累计折旧Accumulated depreciation 固定资产减值准备Impairment of fixed assets 工程物资-专用材料Project material - specific materials 工程物资-专用设备Project material - specific equipment 工程物资-预付大型设备款Project material - prepaid for equipment 工程物资-为生产准备的工具及器具Project material - tools and...
For example, a business vehicle that has been depreciated for five years at a rate of $200 US Dollars (USD) per year would have an accumulated depreciation of $1,000 USD on the balance sheet. By contrast, the entry for depreciation on an income statement, which determines the taxes a ...
Accumulated Depreciation-Machinery and Equip 6 000(8)Accrued interest payable at year-end,$ 1 000:Interest Expense 1 000Interest Payable 1 000(9)Uncollectible accounts expense estimated at 2% of sales:Uncollectible Accounts Expense 9 000Allowance for Uncollectible Accounts 9 000...
Definition of Depreciation Depreciation is the systematic allocation of the cost of a business asset to expense over the useful life of the asset. The accounting for depreciation is a debit to Depreciation Expense and a credit to Accumulated Depreciation. As you can see, the entry does not ...
Advanced Financial Accounting考试手册(复习资料总结)考试手册 （复习资料总结）Advanced Financial Accounting 考试时间 2021年6月19日阿德莱德时间13:00
Accumulated depreciation is the total amount of a plant asset’s cost that has been allocated to depreciation expense (or to manufacturing overhead) since the asset was put into service. Accumulated depreciation (and the related depreciation expense) are associated with constructed assets such as bui...
1421 长期投资减值准备 Long-term investments depreciation reserves 股权投资减值准备 Stock rights investment depreciation reserves 债权投资减值准备 Bcreditor's rights investment depreciation reserves 1431 委托贷款 Entrust loans '143101 本⾦ Principal '143102 利息 Interest '143103 减值准备 Depreciation reserves ...
累计折旧 Accumulated depreciation 固定资产减值准备 Impairment of fixed assets 工程物资-专用材料 Project material - specific materials 工程物资-专用设备 Project material - specific equipment 工程物资-预付大型设备款 Project material - prepaid for equipment 工程物资-为生产准备的工具及器具 Project material - ...