1 Oct Balance 381200 1 Jun Disposal account - cost of asset sold 360001 Dec Cash-addition 18000 30 Sep Balance 362000 399200 399200The company's policy is to charge depreciation at 20% per year on the straight line basis,with proportionate depreciation in years of purchase and disposal.What ...
The proposal stated that the funds raised from the sale of the hotel properties would be used to pay off 70% of the outstanding non-current liabilities and the remaining funds would be retained for future investments. The board of directors are of the opinion that reducing the level of debt ...
这个是revenue和cost recognition的，当然R&D费用是讨论cost recognition， 你要讨论到这个recognition的criteria，最好一开始讲一下accounting framework之中的cost definition。有的公司capitalize R&D cost, 有公司直接当expense划掉，这是公司的一个选择，不过公司的做法必须符合这个framework。比如说这个研究是增...
(176) cost of goods sold 销货成本 (177) cost of non-conformance 非相符成本 (178) cost of sales 销售成本 (179) cost reduction 成本降低 (180) cost structure 成本结构 (181) cost unit 成本单位 (182) cost-volume-profit analysis(CVP) 本量利分析 (183) costing 成本计算 (184) CPP 现时购买...
Chapter9Intangiblenon-currentassets 解析 Amortisation is an application of the matching concept and allocates the cost of the intangibleasset over its useful life (over the accounting periods expected to benefit from its use) 多做几道 Which of the following is a ratio which is used to measure ...
Current regulatory practice in Australia and New Zealand can be summarised as follows: In the typical case of a regulatory period of 5 years, a single cost of capital parameter is estimated which applies to the entire 5 years period. Starting from the opening regulatory asset base, the cost ...
The Leland model considers a firm with a stochastic asset valueUthat has the character of an unlevered firm value. Default risk comes from an outstanding debt obligation in form of a coupon streamc. Once the asset valueU, that follows a geometric Brownian motion with standard deviationσof the...
current asset流动资产 或称circulatingasset, working asset。指现金和预期能在企业的一个营业周期或一年内转换为现金的其他资产。流动资产通常划分为五大类,即:现金、有价证券、应收账款、存货和预付款。与固定资产(fixedasset)的词义相对照。 current asset turnover流动资产周转率 ...
Colleges also can help bridge the gap between their COA and the student's SAI with non-federal resources, such as merit scholarships. And, of course, students may be able to obtain scholarships from other sources, such as their state or private scholarship programs. ...
a. will have equal depreciation costs each year of an asset’s life. b. will expense the cost of nonresidential real estate over a period of 7 years. c. can depreciate the cost of land, if they so desire. d. will write off the entire cost of an asset over the asset’s class ...