网络释义 1. 调整事项 会计英语 ... acquisition accounting 收购会计adjusting events调整事项administrative expenses 行政管理费 ... www.douban.com|基于88个网页 2. 调整会计事项 财务英语英汉对照表 (A) - MBA智库百科 ... adjusting entry 调整分录adjusting events调整会计事项adjustment 调整 ... ...
An entity shall not adjust the amounts recognised in its financial statements to reflect non-adjusting events after the reporting period. But note that, while they may be non-adjusting, some events after the reporting period will require disclosure. 没有十全十美的东西,没有十全十美的人,关键是...
This concept is based on the time period principle which states that accounting records and activities can be divided into separate time periods.In other words, we are dividing income and expenses into the amounts that were used in the current period and deferring the amounts that are going ...
Which events during an accounting period trigger the recording of normal journal entries and which event triggers the making of adjusting entries? Why are adjusting entries necessary at the end of an accounting period? What are adjusted and unadjusted trials in accounting? What is the pur...
according to the provisions of the Accounting Standards for Enterprises No.# – Events after the Balance Sheet Date, state the contents of such events and estimate their impacts on the financial status and business performance of the Company, and, in case it is unable to make the estimation,...
当他们真正履行服务收入（而不是当他们 收到现金）。这也意味着认识到发生的支出（而不是 当支付）。一种替代的权责发生制为基础的现金。根据现金基础 公司的会计记录，当他们收到的现金收入。他们的记录 当他们支付现金的费用。现金基础似乎吸引力由于其 简单，但经常会产生误导性的财务报表。它不能再...
QuickMBA / Accounting / Adjusting Entries Adjusting Entries In the accounting process, there may be economic events that do not immediately trigger the recording of the transaction. These are addressed via adjusting entries, which serve to match expenses to revenues in the accounting period in which...
66K Learn the definition of adjusting entries in accounting, and find examples. Explore the various types of adjusting journal entries, and examine how to do them. Related to this QuestionWhat accounts are subject to adjusting journal entries? How frequently should a reconciliation of the ...
1) nonadjusting events 不作调整的会计事项2) uncertain accounting events 不确定会计事项 1. This paper makes researches into the field of accounting theory and practice,and systmatically discusses the uncertain accounting events. 本文从会计理论和实务研究的角度 ,对不确定会计事项作了系统全面的阐述。
a.revenueshouldberecognizedintheaccountingperiodinwhichitisearned.b.expensesshouldbematchedwithrevenues.c.theeconomiclifeofabusinesscanbedividedintoartificialtimeperiods.d.thefiscalyearshouldcorrespondwiththecalendaryear.Chapter3-5 LO1Explainthetimeperiodassumption.TimingIssues Accrual-vs.Cash-BasisAccounting ...