张熙庭(会计微信公众号zhanlueyusuan):对于不考注会或者不进外企的财务人员来说,下面三张表的专业英文词汇,差不多勉强够用了。可以收藏好。 资产负债表Balance Sheet 利润表 Income Statement 现金流量表 Cash Flow statement 本文来源:张熙庭认证空间。 关于本文的版权说明 部分文章系转载。虽有注明来源出处,但发表时,...
Read the list of terms.Then enter the number that matches each definition on the right.Terms 1-Intangible asset 2-Impairment loss 3-Fair value 4-Amortization 5-Carrying amount A-Amount by which the carrying amount of an asset exceeds its recoverable amount.B-The systematic allocation of the d...
Therefore, long-term assets – namely fixed assets (or “PP&E”) and certain intangible assets –are capitalized and expensed on the income statement across their useful life assumption. Property, Plant & Equipment (PP&E)→ Depreciation Expense Intangible Assets→ Amortization ExpenseTangible vs. Intan...
31 ACCA P2 Group Statement of Profit and Loss 23:25 ACCA P2 Group SPL - Changes in Group Structure - Example 6 (updated) 14:07 ACCA P2 Group SFP - Change in structure - Example 5 23:51 ACCA P2 Government grants (IAS 20) 13:02 ACCA P2 Gain or loss on translation of the overseas...
Total comprehensive income for the year 本年度全面收益总值 Non-current assets 非流动资产 Goodwill 商誉 Property, plant and equipment 物业、房产及设备 Prepaid lease payments on land under operating leases 经营租约下预付土地租金 Intangible assets 无形资产 ...
are disclosed on the statementofassets,liabilities andreserves and fund balances (Statement II of Financial Statements) which are denominated in currencies other than the reporting currency (the United States of America Dollar), should be recognized as revenue orasexpensesinthe StatementofIncomeandExpe...
finance income 财务收益 change in fair value of derivative liability associated with series b convertible redeemable preference shares 可转换可赎回优先股b相关衍生负债公允值变动 loss on the derivative component of convertible bonds 可換股債券衍生工具之損失 ...
(andother)assetscanbeascertainedfromtheincomestatement.Thus,callsfortherecognitionof‘intangibleassets’onthebalancesheetmaybemisconceived.Thepaperlaysoutthepropertywherebytheincomestate-mentcorrectsfordeficienciesinthebalancesheet.Itthenexploresthecasewheretheincomestatementperfectlycorrectsforadeficientbalancesheetand...
As a result, the following reversal accounting entries (based on Asset Category setup and Asset Book level setup) are required: DebitCredit Disposal Gain or Loss (Income Statement account) Accumulated Depreciation Accumulated Impairment Fixed Asset Cost Additionally, the neutralizing accounting ...
The purchaser can use these assets as a line item for expenses and amortization on their profit and loss statement. For intangible assets with finite useful lives, amortization expenses are included in the income statement. Assets with indefinite useful lives aren’t amortized but are tested ...