applied to newly-purchased fixed assetsonor after 1 January 2009. mazars.cn mazars.cn 另外,新的政策只适用于2009年01月01日及以后期间购买的固定资产。 chi.mazars.cn chi.mazars.cn Costofpurchased fixed assetsincludes purchasing price, relevant taxes, and any directly attributable expenditure for bringi...
When a fixed asset is purchased, it is recognized as an asset on balance sheet by debiting the asset account and crediting cash or accounts payable or notes payable depending on whether it is a cash purchase, credit purchase or deferred payment....
A security that pays a specified cash flow over a specific period. Bonds are typicalfixed-income securities. Fixed asset An item with a longevity greater than one year, and which exceeds a company’s minimum capitalization limit. It is not purchased with the intent of immediate resale, but ra...
First included in: FixedAssets/AssetImpairmentCashGeneratingUnitGroupEntity (this entity) Properties 展开表 NameValue dataFormatstring Traits List of traits for the Status attribute are listed below. is.dataFormat.character is.dataFormat.big is.dataFormat.array ...
When a fixed assets is purchased or sold with Cash, it will reflect as a reduction or increase of cash in the Cash Flow From Investing Activities section Fixed Asset Accounting First of all, you need to understand the 3 main accounts in your Chart of Accounts that we need for a fixed as...
First included in: FixedAssets/AssetImpairmentCashGeneratingUnitSharedAssetEntity (this entity) Properties 展开表 NameValue dataFormatstring Traits List of traits for the CGUGroupName attribute are listed below. is.dataFormat.character is.dataFormat.big ...
minimum capitalization limit. It is not purchased with the intent of immediate resale, but rather for productive use within a company. Related Terms: Fixed asset turnover ratio The ratio of sales tofixed assets. Fixed assets Things that the business owns and are part of the business infrastructu...
Type of asset Condition when purchased: new or used Past experience Expected usage: normal or excessive Expected obsolescence The service life may be based on industry standards or specific to a business based on how long the business expects to use the asset in its operations. Certain ...
purchased by the Investor in the applicable Additional Accelerated Purchase Notice for such Additional Accelerated Purchase, divided by (ii) the Additional Accelerated Purchase Share Percentage (to be appropriately adjusted for any reorganization, recapitalization, non-cash dividend, stock split, reverse ...
Unlike a noncurrent, fixed asset, a current asset is an asset that will be used or sold within one year. Current assets can be converted to cash easily to pay current liabilities. Together, current assets and current liabilities give investors an idea of a company's short-term liquidity. E...