从定义来讲,资产的定义 An asset is a resource controlled by an entity as a result of past eve...
fund , asset ,capital 的区别 asset 就是资产负债表里的资产, capital可以做资产里的不变资本,可变资本。 fund指专项资金,基金,一般事业单位报表里会有相关科目 fund和capital的区别 fund英文意思:Funds are amounts of money that are available to be spent, especially money that is given ...
一般冲减财务费用,所以计入credit,代表财务费用的减少. 累计折旧代表着企业固定资产所发生的历史损耗....
Despite the simplicity of its strategic asset allocation policy prescription, the original Two-Fund Theorem has never been used by practitioners. The authors present a new capital asset pricing model (CAPM) that incorporates investors" deferred spending plans, or "economic liabilities"--the underlying...
Asset+E=liabilities+capital+R我知道等式左边增加就是debit,等式右边增加就是credit,但是我想问的是有的时候判断不出来时属于什么.比如,cash book 中 discount allowed 和 discount received 分别是属于什么?为什么?depresiation 中,accumulated depreciation 和provision depreciation 分别又属于什么?这样问吧,为什么accumul...
不能简单的说debit代表左边增加,credit代表右边增加. 如果是资产,debit代表增加,credit代表减少. 如果是负债,debit代表减少,credit代表增加. 销货折扣和购货折扣属于财务费用的性质,代表着所有者权益的减少.销货折扣的发生意味着企业收入中的一部分被财务费用损失了,debit增加,财务费用增加.购货折扣的发生意味着企业获得...
Standard approaches to asset & liability risk** **Supported by the Swedish Insurance Federation. ASSETS (Accounting)CAPITALRISKWe compare two different models for assets and liabilities for an insurance company that can be considered in the standard ... B Djehiche,P H?Rfelt - 《Scandinavian Act...
assets remaining after deduction of liabilities; the net worth of a business. the ownership interest in a business. any source of profit, advantage, power, etc.; an asset or assets (usually used in combination): He has the political capital to push through the legislation. ...
Debt financing represents a cash capital asset that must be repaid over time through scheduled liabilities. Equity financing, meaning the sale of stock shares, provides cash capital that is also reported in the equity portion of the balance sheet. Debt capital typically comes with lower rates of ...
A capital gain is any return an individual receives on an investment. The return is taxed at either the capital gains tax rate if the asset was held for more than a year before being sold or at the ordinary income tax level if held for less than a year before being sold. Dividend ...