这部分经常涉及道德准测有以下几个(拜托去背一背相关准则的确认要求和计量标准): ● Leases--Financial Lease vs.Operating Lease ● PPE--Capital expenditure. vs. Revenue expenditure ● Intangibles--Research and development ● Goodwill--Fair value vs. Proportionate share 另外,还有一些套路的话,大家也需要...
"Current Expenditure Upswings in Good Times and Capital Expenditure Downswings in Bad Times? New Evidence from Developing Countries." IDB Working Paper 838, Inter-American Development Bank, Washington, DC.Ardanaz, M., and A. Izquierdo. 2017. "Current Expenditure Upswings in Good Times and ...
这部分经常涉及道德准测有以下几个(拜托去背一背相关准则的确认要求和计量标准): ● Leases--Financial Lease vs.Operating Lease ● PPE--Capital expenditure. vs. Revenue expenditure. ● Intangibles--Research and development ● Goodwill--Fair value vs. Proportionate share 另外,还有一些套路的话,大家也需...
BOP has three main accounts, namely: current accounts, financial accounts, and the capital account. Current account includes trade, services, income and current transfers of income and expenditure budget of income and expenditure, reflects a country's import and export situation of comprehensive, is...
百度试题 结果1 题目Capital expenditure is capitalized currently and decreases the current income and taxes.相关知识点: 试题来源: 解析 错误 Capital expenditure is capitalized currently and increases the current income and taxes.反馈 收藏
What is the difference between and income/expenditure statement and a flow-of-funds statement? What is trade balance and current account? How is capital deepening related to savings? What is relationship between exchange rate level and current a...
Capital expenditure is expenditure incurred for the purpose of the trade or to maintain non-current assets. A、正确 B、错误
Generally, a business cannot arbitrarily switch an expense between OPEX and CAPEX categories, as this classification is based on the nature of the expenditure; however, some expenditures may fall into a "gray area" where the business's purpose and timing matter, like extensive repairs that ...
Which of the following best explains what is meant by 'capital expenditure'?A.Expenditure on non-current assets, including repairs and maintenanceB.Expenditure on expensive assetsC.Expenditure relating to the issue of share capitalD.Expenditure relating to the acquisition or improvement of non-current...
The capital account is one part of a country's balance of payments. It provides a summary of the country's capital expenditure and income. Sometimes the capital account is called the financial account, with a separate, usually very small, capital account listed separately. The summary of transa...