ACCA FR课程要求学员掌握的知识点还是比较多的,要求应用会计准侧和企业财务报表并进行分析等内容,同时还要求学员对掌握无形资产,资产减值,存货和生物资产等内容有更好的学习。其中,Financial Asset & Financial Liability的知识点的内容有哪些? 1) MR = can be measured reliably 2) R = recognition 3) HC = his...
代表金融负债大于资产。即负债比资产要多,收入不成正比。
1) Financial asset: 可以是 cash,或 equity instrument of another entity; 或 contractual right 2) Financial liability: 可以是 contractual obligation 举例:Trade payables; debenture loans(payable); mandatorily redeemable preference shares; forward contracts standing at a loss 预计亏损的远期合同 (Dr P&L,...
(一)IOU--asset and liability金融要求权--资产和负债 -dividends股息 -interest payments利息支付 -other compensating services其他补偿服务 (二)Some financial instruments一些金融工具 deposits存款 loans贷款 ordinary shares普通股 ** Common stock普通股 -represents the ownership of corporations. The owners of th...
要想更好的学好ACCA考试的内容,学员需要学习的课程有很多,Financial instruments是ACCA考试的其中一个知识点。要想更好的掌握Financial instruments的内容,学员必须了解其定义及包含的内容。 定义:Any contract that gives rise to both a financial asset of one entity and a financial liability or quity instrument ...
asset noun 1.benefit,help,service,aid,advantage,strength,resource,attraction,blessing,boon,good point,strong point,ace in the hole,feather in your cap,ace up your sleeveHer leadership qualities were the greatest asset to the party. benefitburden,handicap,liability,disadvantage,minus(informal),drawback...
英文-中文字典 以公允价值计量且其变动计入盈余或赤字的金融资产或金融负债 UN term 显示算法生成的翻译 将“financial asset or financial liability at fair value through surplus or deficit"自动翻译成 中文 金融资产或金融负债通过 ⁇ 余或赤字按公允价值计算 ...
1) Financial asset: 可以是 cash,或 equity instrument of another entity; 或 contractual right 2) Financial liability: 可以是 contractual obligation 举例:Trade payables; debenture loans(payable); mandatorily redeemable preference shares; forward contracts standing at a loss 预计亏损的远期合同 (Dr P&L...
中国Household Financial Asset and Liability: Asset的相关指标 相关指标数值频率范围 住户部门金融资产负债:资产 (十亿人民币)84,523.2002014年2004 - 2014 住户部门金融资产负债:资产:证券:股票 (十亿人民币)7,149.8002014年2004 - 2014 住户部门金融资产负债:资产:证券:债券 (十亿人民币)864.400...
金融负债(Financial liability):给予一个实体以合同义务的合同,要求:(a) 将现金或其他金融工具给付予第二个实体;或… www.showxiu.com|基于51个网页 2. 财务责任 ...有权进 行干预; • 定位、标志、清除船舶和残骸的财务责任(financial liability); • 赔偿请求的时效; • 对赔偿诉讼的管辖权… ...