Capital expenses and assets are different concepts, but they interrelate in some operational situations. Capital expenditures are long-term assets because they serve in a company's operating activities for more than 12 months. In other words, a capital expense is an asset a business will use ove...
为什么会计等式:asset(资产)+expense(花费)=liability(债务)+revenue(收入)+capital+.里expense(花费)是属于等号左边的debit(借方)而revenue(收入)是属于等号右边的credit(贷方)?既然发明出来肯定有原因,诚心请教为什么这样记账?不要劝我这是定理死记,不要劝我这个太高端我不能理解,...
如下：资产=负债+权益2（权益2代表期末权益）。期末权益可以划分为起初权益（权益1）和本期权益，即权益2=权益1+（收入-费用）。将两个等式合并，就是：资产=负债+权益1+（收入-费用），移项得到：资产+费用=负债+权益1+收入。由于这个等式主要是为了表明借贷方向，所以权益1就写为权益了。介绍 收入...
An operating lease meets none of the criteria to be considered a capital lease. The lessee uses the asset through the duration of the lease and returns the asset to the lessor at completion of the lease. Each month, the lessee records a journal entry debiting Lease Expense and crediting Cas...
a张垚回复折戟沉沙: asset=capital+liability.Bad debts obviously decrease asset,however,doubtful debts may not decrease asset enventually.eg:Dr:allowance for receivable 200 Cr:bad debts expense 200 张垚回复折戟沉沙: asset=capital+liability. 重债减退财产,然而,半信半疑的债务可能不明显地减少财产envent...
CapEx spending has pros and cons from the accounting side. If the asset’s useful life extends beyond a year, which is typical, thecost is expensed using depreciation, anywhere from 5-10 years beyond the purchase date. Real estate, in particular, can be depreciated for over 20 years—someth...
Accountants expense assets onto the income statement via depreciation. There is a wide range ofdepreciation methodsthat can be used (straight line, declining balance, etc.) based on the preference of the management team. Over the life of an asset, total depreciation will be equal to the net ...
The Asian Banker in a case study on Jibun Bank noted that in its first year, the lender had accumulated over 500,000 new customers. By 2015, Jibun Bank’s asset volume surpassed that of Japan’s oldest Internet bank, Japan Net Bank. Asian Banker also noted that the lender’s deposit vo...
A capital gain is the sale of any asset at a price above the purchase price. This would result in a profit. For example, if an investor bought a security for $200 and sold it for $500, the capital gain would be $300. The Bottom Line ...
Usingdepreciation, a business expenses a portion of the asset's value over each year of its useful life, instead of allocating the entire expense to the year in which the asset is purchased.6The purpose of depreciating an asset over time is to align the cost of the asset to the same y...