4、观性原则 ObjectivePrinciple 致性原则 ConsistentPrinciple 可比性原则 ComparabilityPrinciple 重大性原则 MaterialityPrinciple 稳健性原则 ConservatismPrinciple 权责发生制AccrualBasis 现金收付制CashBasis 财务报告 FinancialReport 流动资产 Currentassets 流动负债 CurrentLiabilities 长期负债 Long-termLiabilities 投入资本...
Current assets are presented in the order of liquidity, i.e., cash, temporary investments, accounts receivable, inventory, supplies, prepaid insurance. Related Q&A What is the current ratio? What is the difference between the current ratio and the quick ratio? What is the difference between the...
a●Maximum output current:250mA(within max.power dissipation,Vout=3.3V) ●Maximum输出电流:250mA (在max.power散逸, Vout=3.3V)之内[translate] aFor Value Prokids, we’ll modify the bag as soon as possible. The lead time is around 1.5 months before we get the new bag.[translate] ...
Firstly, expenditure on the acquisitions on non-current assets required for use in the business and not for resale; Secondly, expenditure on existing non-current assets aimed at increasing their earning capacity. 给大家举几个例子关于资本化的计量方式, 1、The purchase of leasehold premises; 2、Solic...
ACCA F3 知识点:Accounting for non-current assets 今天给大家来讲述一下 ACCA F3 中关于 non‐current assets 的会计处理。 根据 IAS16,non‐current assets are those acquired with the intention of being used in the business. E.g. premises, plant and equipment, motor vehicles, etc. They have ...
A current asset is a company’s cash and its other assets that are expected to be converted to cash within one year of the date appearing in the heading of the company’s balance sheet. However, if a company has an operating cycle that is longer than one year, an asset that is expect...
A payment made for goods or services before they are received. It is treated as deferred debits under the accruals concept, and is shown as a debit balance under debtors in the current assets of the balance sheet.--Dic of Acc. OUP 解析看不懂?免费查看同类题视频解析查看解答...
一、资产类 Assets 流动资产 Current assets 货币资金 Cash and cash equivalents 1001现金 Cash 1002 银行存款 Cash in bank 1009 其他货币资金 Other cash and cash equivalents '100901 外埠存款 Other city Cash in bank '100902 银行本票 Cashier's cheque ...
A payment made for goods or services before they are received. It is treated as deferred debits under the accruals concept, and is shown as a debit balance under debtors in the current assets of the balance sheet. --Dic of Acc. OUP 分析总结。 你吃包子吃完付款在你还没最后结账之前不用掏...
流动资产 Current assets 偿债基金 Sinking fund 定额备用金 Imprest petty cash 支票Check(cheque) 银行对帐单 Bank statement 银行存款调节表 Bank reconciliation statement 在途存款 Outstanding deposit 在途支票 Outstanding check 应付凭单 Vouchers payable