asset n.[C] 1. 有价值的人或事物,有用的人或事物 2. 资产,财产 3. 天赋 high gain 高增益 disposal n.[C] 1.丢掉;清除;销毁 2.赠送;转让 3.出售 4.处置权 5.处理;解决;处理方法 6.排列;布置;配置 7.【美】清除器具;(装于厨房洗涤槽排水管内的)污物碾碎器 8 zero power gain 零功率增...
F7练习册第233题a问,goodwill计算没有异议,对于gain on disposal的计算不太理解,为什么不能直接是28.64-26.1*80%,合并时产生的goodwill现在已经明确为商誉了不是应该包含在26.1的net asset里面吗?卖掉的28.64不是应该只是母公司的收到的对价么,跟NCI 无关啊,NCI 的gain应该是NCI收到的对价-26.1*20%啊? 查看...
loss or gain on disposal of fixed asset 英文loss or gain on disposal of fixed asset 中文【经】 固定资产处理损益
HSBC CCF to Gain from PPR Asset DisposalByline: Guy Paisner in Paris HSBC CCF is set to benefit from its close advisory relationship...Financial News
aAn item of property, plant and equipment is derecognized upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain or loss arising from derecognition of the asset (calculated as the difference between the net disposal proceeds and the...