突然之间,我感到非常庆幸,因为在学校的财英课上,我认真背了单词,这让我看起来不那么吃力。这周就来总结一下那些经常看到的英文词汇吧! 利润表相关词汇 📊 研发费用:R&D expense 管理费用:G&A expense 财务费用:finance expense 主营业务成本:cost of sales 税金及附加:business tax and surcharges 处置子公司损...
Ref这一列标明cost of sales、G&A和selling expense W/P的reference,也就是最右栏数字的来源。当然在cost of sales、G&A和selling expense工作底稿中折旧数的右边也要标固定资产W/P的ref,假设为H1,表明这些数据在H1会被引用。交叉索引可以方便阅读W/P的人查证这些数字取的是否正确,也是编W/P的过程中非常重要的一...
Ref这一列标明cost of sales、G&A和selling expense W/P的reference,也就是最右栏数字的来源。当然在cost of sales、G&A和selling expense工作底稿中折旧数的右边也要标固定资产W/P的ref,假设为H1,表明这些数据在H1会被引用。交叉索引可以方便阅读W/P的人查证这些数字取的是否正确,也是编W/P的过程中非常重要的一...
10 Singapore Illustrative Financial Statements Year ended 31 December 2016 Reference Consolidated statement of profit or loss1, 2 S201(5), FRS 1.10(b), 38 – 38A, 81A FRS 1.113 Year ended 31 December 2016 FRS 1.82(a) FRS 1.99, 103 FRS 1.103 Continuing operations Revenue3 Cost of sales2...
当然在cost of sales、GA和selling expense工作底稿中折旧数的右边也要标固定资产W/P 的ref ,假设为H1,表明这些数据在H1会被引用。交叉索引可以方便阅读W/P的人查证这些数字取的是否正确,也是编W/P的过程中非常重要的一项工作。与cross reference 和reconciliation相关的一个习惯用语是”tie”,就是“数核对上”的...
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产品种类和产品生命周期规划 ARPT (Average Revenue per Teu):平均每标准箱的营业收入 EBIT (Earning Before Income Tax):税前利润 ROE (Return of Equity):净资产回报 COS (Cost of Sales):销售成本 ROS (Revenue of Sales):销售收入 SCA% (Sales General Service Administration%):销售管理费用比例 CSI (...
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The enterprise must have a tax compliance rating of ‘A’ The enterprise’s sales turnover for the prior year shall be over RMB500 million The enterprise’s goods procured for export shall be the same type of or relevant to its manufactured goods. The VAT completion certificate issued by Cus...
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