change in accounting method 中文 会计方法变更 解释 〈美〉纳税人会计方法的变更是会计方案的根本性变更,例如从现金计账法变为自然积累法或评估财产方法的改变等。这种变更通常需要国内税务署〔Internal Revenue Service〕事先批准。一般在纳税年度开始后的180天内必须提出这种变更的请求。在有些情况下,除非纳税人同意...
A change in character, as opposed to a change in accounting method is a theory that has not been articulately developed to the point that it has any significance. The article notes that the Internal Revenue Service has permitted the taxpayers to change the incorrect classification of customer ...
A change in depreciation method retroactively applied is a change in accounting method and must be separately disclosed on the income statement net of taxes. The amount of the disclosure is ( 2300000 - 1600000 = ) 700000 relating to the prior periods. The change from 400000 to $ 500000 in ...
1.the enterprises applychanges in accounting estimationto earnings management,accounting report fraudulence,and even profit manipulation,which will cause serious economic consequences and damage relevant person s interest.企业在融资、规避特别处理及经营管理等动机的驱使下,利用会计估计变更,进行盈余管理、报表粉...
是会计估计变更，change in estimate
The best example of a change in accounting policy is the inventory valuation. The company is using First in, First Out (FIFO) inventory method as the valuation of the stock. Due to the law's requirement, now the company has to use the Last In, First Out (LIFO) method as the stock ...
Method of depreciation for differences due to a change in accounting basis 选择语言:从 到 翻译结果1翻译结果2 翻译结果3翻译结果4翻译结果5 翻译结果1复制译文编辑译文朗读译文返回顶部 折旧对因会计基准的变化差异的方法翻译结果2复制译文编辑译文朗读译文返回顶部 贬值的方法对区别由于在会计基础方面的一个变化...
Accounting estimates include the estimated salvage value and the estimated useful life of depreciable assets, estimated percentage of bad debts expense, estimated percentage of units to be repaired or replaced during a warranty period, and routine estimates of monthly expenses for utilities and other ex...
NPS is calculated by accounting for users who detract, support, or are neutral toward the target of the examination. Subtracting the percentage of Detractors from the percentage of Promoters yields the Net Promoter Score, which can range from a low of -100 (if every customer is a Detractor) ...
"One of the conditions when I came to work for my folks was that I didn't want to do any more accounting," he jokes. "From an accountant's ... D Kapel - 《American Printer》 被引量: 0发表: 2011年 System for physicals commodity trading A method and system for an electronic commod...