在「会计」中,对 accrual accounting 更为精准的刻画是:交易的完成(入账的评判标准),以「取得了向客户收款的法定权益」为标准,即:以「权益」的交付为标准。此时,无论是赊销的「应收账款」还是赊欠的「应付账款」,自然应该作为 income statement 和 balance sheet 的入账凭证,而不是「现金」。 这就是 accrual a...
if the inclusion of a large expenditure would break negative debt covenants. Off-balance sheet financing is a legal practice as long as companies follow accounting rules and regulations. It becomes illegal if corporate heads use it to hide assets or liabilities from investors and financial ...
The term off-balance sheet (OBSF) financing refers to an accounting practice that involves recording corporate assets or liabilities in such a way that doesn't make them appear on a company's balance sheet. The practice is used to keep debt-to-equity (D/E) and leverage ratios low, especi...
A balance sheet is a financial accounting document used to state a company’s current assets, liabilities, and equity. A business should have a balance sheet available in order to show potential investors and shareholders the current financial state of their company. Balance sheets should be update...
Balance Sheet 资产负债表 TheBalanceSheet Teammember：Therearethreebasicfinancialstatementswhicharetheendproductsoffinancialaccounting:BalanceSheet,IncomeStatementandtheCashflowStatement.Thebalancesheetisafinancialstatementwhichshowsthefinancialpositionofabusinessentitybysummarizingtheassets,liabilities,andowners’equityata...
表融资(off-balance-sheet financing) (狭义)为未满足资本(融资)租赁全部条件,从而其承诺付款的金额的现值没有被确认为负债(也没有确认资产),而且未在资产负债表或附注中得以反映的租赁进行筹资的财务行为。主要在财务和会计领域由专业人员使用的一个术语(见“经营租赁”)。表外融资还被用于某些举债经营租赁资金的提...
Balance Sheet A financial report showing the status of a company's assets, liabilities, and owners' equity on a given date. Related Terms: Balance sheet exposure See:accounting exposure. Balance sheet identity Total Assets = Total Liabilities + Total Stockholders' Equity ...
Off-balance-sheet Financing 表外融资 资产负债表外融资(Off-Balance-Sheet Financing),简称表融资,帐外融资、资产负债表外筹资、资产负债表以外融资。 (狭义)为未满足资本(融资)租赁全部条件,从而其承诺付款的金额的现值没有被确认为负债(也没有确认资产),而且未在资产负债表或附注中得以反映的租赁进行筹资的财务行...
LiuChangkui Chapter9 资产负债表日后事项EventsaftertheBalanceSheetDate 1.定义2.调整事项3.非调整事项4.披露 3 LiuChangkui 资产负债表日后事项的定义(RelatedDefinitions)资产负债表日后事项,资产负债表日后事项,是指资产负债表日至财务报告批准报出日之间发生的有利或不利事项.批准报出日之间发生的有利或不利事项...
In accounting, thefooting is the final balanceobtained by adding all the debits and credits. A balance sheet, an important financial tool, calculates a company's assets with its liabilities and equity. Total assets are calculated as the sum of all short-term, long-term, and other assets. To...