Balance sheet.The balance sheet shows what a company owns, what it owes, and what it’s worth. A balance sheet has three sections. On the left side of a balance sheet is a company’s assets. A company’s equity, also referred to as owner’s equity or shareholder’s equity, is liste...
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，即只...
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...
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...
As the name suggests, a balance sheet is built on a balanced equation, where a company’s total assets are equal to its total liabilities plus shareholder equity. What is an income statement? An income statement centers on the company’s revenue and expenses, focusing on its operating revenue...
资产负债表(续表) Balance Sheet 项目ITEM 短期借款Short-term loans 应付票款Notes payable 应付帐款Accounts payab1e 预收帐款Advances from customers 应付工资Accrued payro1l 应付福利费Welfare payable 应付利润(股利) Profits payab1e 应交税金Taxes payable 其他应交款Other payable to government 其他应付款Other...
theBalanceSheet（资产负债表）Assets(资产）=== Liabilities+Equity(负债+权益）Currentliabilities（流动负债）AccountPayable（应付帐款）SalaryPayable（应付工资）IncomeTaxPayable（应交税金）Long-termDebts（长期负债）NotePayable（应付票据）BondPayable（应付债券）---Shareholders’equity（股东权益）CommonStock（普通...
aThe income tax payable represents the amounts expected to be paid to the taxation authority, using the tax rates(and tax laws) that have been enacted or substantively enacted by the balance sheet date. 所得税付得起代表期望的数额被支付对征税当局,使用立法了或实质地立法了不迟于资产负债表日期...
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 ...