Part 1 会计与会计理论会计 accounting决策人 Decision Maker投资人 Investor股东 Shareholder债权人 Creditor财务会计 Financial Accounting管理会计 Management Accounting成本会计 Cost Accounting私业会计 Private Accounting公众会计 Public Accounting注册会计师 CPA Certified Public Accountant国际会计准则委员会 IASC美国注册会计...
重置成本 Replacement cost 可变现净值 Net realizable value 上限Upper limit 下限Lower limit 毛利法 Gross margin method 零售价格法 Retail method 成本率 Cost ratio Part 5 长期投资 长期投资 Long-term investment 长期股票投资 Investment on stocks 长期债券投资 Investment on bonds 成本法 Cost method 权益法 ...
成本或市价孰低法 Lower of cost or market or LCM 市价Market value 重置成本 Replacement cost 可变现净值 Net realizable value 上限Upper limit 下限Lower limit 毛利法 Gross margin method 零售价格法 Retail method 成本率 Cost ratio Part 5 长期投资 长期投资 Long-term investment 长期股票投资 Investment o...
classifying, analyzing, and summarizing the costs incurred by a business. The Cost accounting module manages the processes used in cost accounting, including allocation base management, cost accounting ledger maintenance, cost entry, cost classification, and understanding cost ...
As a consequence, entrepreneurs only carry sufficient real balances if fiat money is costless to hold and hence, optimality only occurs at the Friedman rule. As a second step, we study the role of unconventional policy when monetary policy alone cannot guarantee efficiency. Precisely, we extend ...
重置成本 Replacement cost 可变现净值 Net realizable value 上限Upper limit 下限Lower limit 毛利法 Gross margin method 零售价格法 Retail method 成本率 Cost ratio Part 5 长期投资 长期投资 Long-term investment 长期股票投资 Investment on stocks
Cost of goods sold 'Transaction detail'[Cost of goods sold] EBIT 'Transaction detail'[Total revenue] – 'Transaction detail'[Total operating expenses] + 'Transaction detail'[Additional earnings] Revenue 'Transaction detail'[Total revenue] Trial balance Revenue, expense, asset, liability, or equity...
As expected, differences-in-differences estimates show that the entry rates for individuals who faced an increase in the cost of finance fell by 40% relative to those whose cost of external finance was unchanged. However, while some of the fall in entry was due to less wealthy individuals ...
Entry deregulation and labor share: Evidence from China Bo Chen, Huange Xu, Guangchen Li Article 104610 Article preview select article Impact of regulatory policy adjustments on insurance company costs and cost efficiency Research articleAbstract only Impact of regulatory policy adjustments on insurance ...
Valuation of intangible assets: estimating late-stage development cost of pharmaceutical R&D Policy makers need reliable estimates of direct costs of pharmaceutical R&D, in order to contain health-care costs and at the same time maintain a supporti... Giampiero Favato,Roger Mills - 《Ssrn Electronic...