a你想游泳吗 You want to swim[translate] a6s 活动让我们更有自信 The 6s activity lets us have the self-confidence[translate] athe book value of an asset classified as plant and equipment is obtained by 财产的帐面价值被分类作为工厂设备得到[translate]...
If the asset’s carrying amount exceeds its undiscounted expected future cash flows, the asset’s carrying amount is considered unrecoverable and the impairment loss is measured as the excess of the carrying amount over the asset’s fair value.[释义] 在国际财务报告准则下,减值的判断是衡量账面价值...
Plant assets and the related accumulated depreciation are reported on a company’s balance sheet in the noncurrent asset section entitled property, plant and equipment. Accounting rules also require that the plant assets be reviewed for possible impairment losses. Examples of Plant Assets Plant assets...
- Property,plant and equipment (tangible fixed assets) - Intangible assets - Investments *Tangible fixed assets *Depreciation - Depreciation is a method of allocating the cost of a tangible asset over its useful life.Businesses depreciate long-term assets for both tax and accounting purpose. *Intan...
aAn item of property, plant and equipment is derecognized upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain or loss arising from derecognition of the asset (calculated as the difference between the net disposal proceeds and the...
According to FRS 16 Property, Plant and Equipment, gains when selling property, plant, and equipment for cash: a. are the excess of the cash proceeds over the fair value of the assets. b. are the excess of the book value of the assets over the cash proc ...
网络释义 1. 总资产周转率 会计术语英汉对... ... timing difference 时间性差异total asset turnover总资产周转率total inventory approach 全体比较法 ... doc.mbalib.com|基于79个网页 2. 资产总周转率 ... turnover of plant and equipment 厂房和设备周转率total asset turnover资产总周转率liquidity rati...
An asset is something that an organization owns. It can be a property or an item that can increase the worth of the business. An asset can be tangible, like machinery and equipment, or intangible, like goodwill.Answer and Explanation: The following characteristics of a plant ...
A fixed asset is long-term tangible property or equipment a company owns and uses to generate income. These assets are not expected to be sold or used within a year and are sometimes recorded on the balance sheet as property, plant, and equipment (PP&E). Fixed assets are subject to deprec...
its role in contributing to the business's ability to generate profit. Furthermore, it is expected that the benefits gained from the asset will extend beyond a time span of one year. On a business'sbalance sheet, capital assets are represented by theproperty, plant, and equipment(PP&E) ...