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。
Equity 指的是这个firm的capital, 像stock(preference and common stock), general reserve(从过去profit中转移出来的, asset revaluation reserve(估计你还没有学到 asset revaluation,应该不会有)revenue/income指的是收入,例如sales,service income,rent revenue租金收入 expense指的是指出,例如sala...
Financial ..Financial reporting has five elements:Assets、Liabilities、Equity、Income、Expenses.Assets: Assets are t
of revenues,expenses,assets and liabilitiesofthe Group are denominated in RMB, the Group does not have [...] equitynet.com.hk equitynet.com.hk 本集團大部分收入、支出、資產及負債均為人民幣或以人民幣結算,所以並無重大的外匯風險。 equitynet.com.hk ...
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,
3. Start-up expenses ④ Tax return expense first, F/S expense later Tax deduct first = Future tax liability 1. Depreciation expense 2. Amortization of franchise 3. Prepaid expenses (cash basis for tax) Passkey: ▲ DTL→Future taxable income > Future financial 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产assets的减少或负债liabilities的增加。 损益表income statement的第一部分segment显示了公司的销售额sales、这些销售的成本cost和差额difference,即毛利gross margin。 我们...
Balance sheet是看一下过了一个accounting period,这个firm的资产变化,一般格式是先是asset(current asset,non-current asset),liabilities(current,non-current),然后是equity,最后一定要符合accounting formula:ASSET=LIABILITY+EQUITY 解析看不懂?免费查看同类题视频解析查看解答...
Current assets Non-current assets and liabilities Marketable securities Non-current liabilities Shareholder's equity Interpreting the balance sheet Liquidity and solvency ratios Key takeaways: Balance sheet items consist of a mixture of values depreciation method and related estimates impact both income st...
If a subsidiary has been acquired in the year, the following impacts should be considered: • The current year’s financial statements will contain an entity which was not included in the previous period, so income, expenses, assets and liabilities are all likely to rise following the ...