Financial liabilities include bank loans, notes payable, bonds payable, and derivatives. If the financial liabilities are not issued at face amount, the liabilities are usually reported on the balance sheet at amortized cost. Amortized cost is equal to the issue price minus any principal payments...
Balance Sheet vs. Income Statement: What's the Difference? Balance sheets and income statements are financial documents that, when taken together, help show a clear picture of the financial health of a company.Start your online business today. For free.Start for free ...
应付福利费 allowance payable 其他应付款 other accounts payable 职工奖励及福利基金 bonus and allowance bond 一年内到期的长期借款 short term accounts payable 其它流动负债 other current liabilities 流动负债合计 total current liabilities 长期负债: long-term liabilities 长期借款 应付公司溢价(折价)premium/discou...
不能只有 expense 而没有 revenue(所以「库存」只能记入 balance sheet 而不能记入 income statement;也不能直接把「折旧」一次性记入 income statement 的损失中,而是要逐年伴随 revenue 的产生而将部分的「折旧」作为 expense 记入到 income statement 中),也不能只有 revenue 而没有 expense(所以「预收账...
应交税费Income tax payable 应付利息Interests payable 应付股利Dividends payable 已发行债券证券Bonds issued 其他负债Other liabilities 负债总额Total liabilities 股东权益Equity 股本Ordinary shares 其他权益工具Preference shares 资本公积Capital surplus 其他综合收益Other comprehensive income ...
Income Tax Payable:Income tax payable represents the amount of income tax owed to the government for the current fiscal year. Non-Current Liabilities:Non-current liabilities, also known as long-term liabilities, are financial obligations that are not expected to be settled within one year. Examples...
Balance Sheet of TechCo, End of Year 20XX Assets Empty CellLiabilities and Shareholder Equity Empty Cell Current assets: Current liabilities: Cash 10,000 Accounts payable 2,000 Accounts receivable 9,000 Income tax payable 4,000 Inventory 500 Total current assets 19,500 Total current liabilities...
On a balance sheet, accrued income taxes are short-term or long-term debts -- the exact classification depends on the repayment window. If the government expects tax dollars within the next 12 months, the accrued debt is a short-term obligation; otherwise, it’s a long-term commitment. ...
tax payable method是应付税款法，是基于收益表的债务法，即计算出当期应交多少所得税，就：借：所得税费用 贷：应交税费 不确认递延所得税资产与所得税负债，应交的企业所得税与入企业所得税费用的金额相同。balance sheet approach是基于资产负债观的企业所得税计算法，理论基础是资本维持观，即...
Income Tax Payable Salaries Payable Notes Payable Dividends Payable Stockholders' Equity (Net Worth) Sources of Stockholders' Equity: Contributed capital (arises from sale of shares) Common stock (par value) Additional paid-in-capital (excess over par value) ...