As such, the balance sheet is divided into two sides (or sections). The left side of the balance sheet outlines all of a company’sassets. On the right side, the balance sheet outlines the company’sliabilitiesandshareholders’ equity. The assets and liabilities are separated into two categor...
1、首先,资产负债表和损益表是两个不同的报表,损益表的结果体现在资产负债表的所有者权益部分。2、以机器折现为例,100年前的机器,掌柜的购买进来,一方面增加了资产,另一方面作为所有者权益计入。随着机器的使用,机器的价值逐渐转移到产品中,最终退出。不考虑年限,一般情况下,折旧计入了费用,费用...
“Investment in subsidiary – Listar” which is equivalent to the consideration for 51% issued share capital of Listar i.e. HK$711,572,000; and (ii) acquisition of inter-company account of Listar Group, which will have an impact ontheassetssideinthebalance sheetofthe Company –“Due ...
depreciation不是在current assets下的,而是在固定资产下,流动资产是不计提折旧的.一般在long term assets下面 会有accumulated depreciation/amortization,因为固定资产随着使用时间增长而折旧.一般算的时候PPE这项乘折旧率时间(根据折旧方法),PPE减去accu.depr.就是net PPE.举个简单的例子,实际的报表项目会比我打的多一...
On a balance sheet, assets are reported on the left-hand side or at the top of the sheet, depending on the format you’re using. Then, liabilities and owners’ equity are listed on the right, or following the assets. Assets are listed in order of how quickly you think you’ll use ...
资产负债表 Balance Sheet 损益表 income statement 资产assets 流动资产: current asset 现金cash 银行存款 bank deposit 有价证券 security 应收票据 notes receivable 应收帐款 accounts receivable 坏帐准备 allowance for bad account 预付货款 prepaid cash ...
aggregate balance sheet 合并资产负债表 assets 资产 current assets 流动资产 non-current assets 非流动资产 interests in subsidiaries 附属公司权益 cash and cash equivalents 现金及现金等价物 hong kong listed investments, at fair value 于香港上市的投资,以公允价值列示 ...
The balance sheet enumerates all of a company's assets and liabilities at a single point in time unlike the income statement, which details a firm's earning and expenses. The major sections of a balance sheet are assets, liabilities, and shareholder's equity. It was mentioned that big ...
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current assets指的是A balance sheet item which equals the sum of cash and cash equivalents,accounts receivable,inventory,marketable securities,prepaid expenses,and other assets that could be converted to cash in less than one year.A company's creditors will often be interested in how much that ...