(IFRS 15) 18:15 ACCA P2 Small and medium sized entities 08:54 ACCA P2 Vertical group structure Example 1 29:31 Consolidated Statement of Cash Flows - Dividend paid to non-controlling interest 24:14 ACCA P2 IAS 19 - Curtailment and Asset ceiling 10:31 ACCA P2 IAS 34 Interim Financial ...
Consolidated Statement of Cash Flows - Dividend paid to non-controlling interest 24:14 ACCA P2 IAS 19 - Curtailment and Asset ceiling 10:31 ACCA P2 IAS 34 Interim Financial Reporting 09:02 ACCA P2 IASB Conceptual Framework - Elements of financial statements 23:10 ACCA P2 IASB Conceptual...
Dividend Payable(应付股利) Dividends Payable(应付股利) Double Entry Bookkeeping System(复式记账法) Double-Entry Voucher (复式记账凭证) Economic Transaction(经济业务) Expenses(费用) Fair Value(公允价值) Financial Accounting(财务会计) Financial Expense(财务费用) Financial Report(财务报告) Financial Report...
三、所有者权益类 OWNERS' EQUITY 资本 Capital 3101 实收资本(或股本) Paid-up capital(or stock) 实收资本 Paicl-up capital 实收股本 Paid-up stock 3103 已归还投资 Investment Returned 公积 3111 资本公积 Capital reserve '311101 资本(或股本)溢价 Cpital(or Stock) premium '311102 接受捐赠非现金资产...
1261 预付货款 prepayment for purchases 1268 其它预付款项 other prepayments 128~129 其它流动资产 other current assets 1281 进项税额 VAT paid ( or input tax) 1282 留抵税额 excess VAT paid (or overpaid VAT) 1283 暂付款 temporary payments 1284 代付款 payment on behalf of others 1285 员工借支 adv...
For example, during the period from September 2016 through September 2020, Apple Inc.’s (AAPL) stock price rose from around $28 to around $112 per share.4During the same period, the total earnings per share (EPS) was $13.61, while the total dividend paid out by the company was $3.38...
(three) obtaining financial assets that are available for sale, debiting the subject according to the cash dividends included in the paid price, but not yet issued, and borrowing the sum of the fair value and the paction cost of the sale of the financial assets, and debit the subject of...
1121 应收股利 Dividend receivable 1122 应收利息 Interest receivable 1131 应收账款 Account receivable 1133 其他应收款 Other notes receivable 1141 坏账准备 Bad debt reserves 1151 预付账款 Advance money 1161 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories 1201 物资采购 ...
1121 应收股利 Dividend receivable 1122 应收利息 Interest receivable 1131 应收账款 Account receivable 1133 其他应收款 Other notes receivable 1141 坏账准备 Bad debt reserves 1151 预付账款 Advance money 1161 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories 1201 物资采购 ...
2. Sometimes, a preferred stock contract confers full or partial voting rights under certain conditions—as when dividends have not been paid for a specified period of time.(1)破折号后由介词as引导的复杂结构,是为了补充说明而加的插入语。