1、含义不同：会计中的accruals是应计项目；是指企业在生产经营和利润分配过程中已经计提而尚未以货币支付的各项目，主要包括应付工资、应付利息、应付职工福利费、应交税金、应付利润或应付红利等等。英文解释为Accruals are expenses for which invoices have not been received at the end of an account...
accrued expenses ,可以当成是水电费，员工工资，都是后付费的。
14、accrueddividend [经] 应计股利 15、accruedexpenditure [经] 应付开支 16、accruedexpense 应计费用,预提费用 17、accruedexpenses [经] 应计费用 18、accruedexpenses payable [经] 应计未付费用 19、accruedfactory payroll account [经] 应付工厂工资帐户(科目)...
an adjusting journal entry is recorded at the end of the accounting period for the last month’s expense. The adjusting entry will be dated Dec. 31 and will have a debit to the salary expenses account on the income statement and a credit to the salaries payable account on the balance shee...
accrued account【经】 应计帐户 accrued dividends account应计股利帐 accrued dividend应计股利 accrued expenses payable【经】 应计未付费用 accrued interest on investment应计投资利息 accrued interest on mortgages应计未付抵押债务利息 accrued payroll应计工资 ...
tax payable,accrued expenses,other payables,andothercurrent liabilities. cpdc.com.tw cpdc.com.tw 此方法應用於現金及約當 現金、應收款項、其他金融資產、短期借款、應付短期票券、其他金融負債及應付款項等。 cpdc.com.tw cpdc.com.tw Hence, the effect of adopting this new ...
aTHE ACCRUED INTEREST, PENALTY INTEREST AND ANY OTHER FEES, EXPENSES WHICH ARE OR MAY BECOME PAYABLE TO YOU BY BUTTRESS INTERNATIONAL TRADING CO., LIMITED 待付利息、惩罚兴趣和任何其他费,是或也许变得付得起的对您由支柱国际贸易的CO.的费用,被限制[translate]...
Non-budgeted accrued expenses for end-of-service and post retirement benefits 未编入预算的服务终了和退休后福利应计费用 UN-2 This development is expected to accrue even more growth potential in the future. 预计今后这方面的增长潜力可能会更大。 UN-2 Gross proceeds from the sale of UNICE...
[...]with the first adoption of ASBE, the differences between the staff welfare recognized under ASBE and originallyaccruedstaff welfare expenses were charged in the income statement. wwwen.zte.com.cn wwwen.zte.com.cn 在首次執行日後的第一個會計 期間,將企業會計準則下應確認的職工福利與原計提...
and (b) expenses when incurred, both irrespective of the time whencash is received or paid.权责发生制 凡是当期已经赚取的收入和已经发生的费用,不论何时收付现金,都作为当期的(a)收入和(b)费用予以确认和记录的做法。Accrued The accumulation of income that is due but has not been received or a...