expenses复— 费名 · 开销名 · 花销名 云云 liabilities复— 资产复 · 责任复 欠项 查看更多用例•查看其他译文 ▾ 外部资源(未审查的) [...] jointly controlled entities’ individualincome and expenses,assets and liabilitiesandcash flows
销售sales和费用expenses是损益表income statement账户。 然而,它们也影响资产负债表balance sheet,特别是留存收益retained earnings账户。 为了增进我们对基本会计等式(资产assets=负债liabilities+所有者权益owners‘ entity)的理解,后面将说明这些首日销售对资产负债表balance sheet的影响,并开始构9月的损益表income statement。
它报告该实体该期间的销售sales、费用expenses和净收入net income或损失loss。 损益表income statement的基本等式equation是销售sales减去费用expenses等于净收入net income。 销售sales是由交付商品、服务等企业经营活动而导致的资产assets的增长或负债liabilities的减少。费用expenses是由交付商品、服务等企业经营活动而导致的资...
asset 指的是这个firm的固定资产,例如building,motor vehicle和一些intangible asset(copy right,patent,etc)还有一些要收的款项 account receivable,还分为current asset 和non-current asset,一般以这些assets使用长度来分类,像building,肯定是non-current asset,要depreciate,inventory肯定是current asset,因为firm要卖的....
Financial ..Financial reporting has five elements:Assets、Liabilities、Equity、Income、Expenses.Assets: Assets are t
asset liabilities ower's equity revenue expenses income balancesheet 详细说明加举例子我落下了一个学期的accounting 现在有点吃力敢上落下的课程,我5月末还有考试呢,
The elements of income and expenses are defined as follows:【简中译文】收入和费用要素的定义如下:【繁中译文】收益及費損等要素定義如下:(a) Income is increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that ...
资产和成本费用(借方余额)和收入、负债与所有者权益(贷方余额)销售收入,工资都属于ILE 销售收入属于ILE,办公室租赁费属于AE,广告和促销费属于AE。
3. Prepaid expenses (cash basis for tax) Passkey: ▲ DTL→Future taxable income > Future financial income ▲ DTA→Future taxable income < Future financial income 4. Uncertain Tax Positions 不确定的税务状况:企业在经营过程中为了避税,经常会采取一系列以试图避税为目的的措施,由于申报纳税比企业内部会计...
asset 指的是这个firm的固定资产,例如building,motor vehicle和一些intangible asset(copy right,patent,etc)还有一些要收的款项 account receivable,还分为current asset 和non-current asset,一般以这些assets使用长度来分类,像building,肯定是non-current asset,要depreciate,inventory肯定是current asset,因为firm要卖的....