when the transaction or event causingtheexpenseoccurs,andtherecognitionoftheexpenseistherefore not linked to when cash or[...] unesdoc.unesco.org unesdoc.unesco.org 产生支出的交易或事件发生时,确认支 出;因此支出确认与现金或其等价物何时收到或支付无关。
loss, matching, net assets(净资产=财富=所有者权益), period expenses(期间费用), recognition(确认), retained earnings(留存收益), revenues, temporary accounts/nominal accounts(虚账户、暂时性账户:临时性账户包括所有的利润表账户、所有
revenue recognitionprepaid expenseSummary GAAP provides guidance for the matching of revenue and expenses to the appropriate financial statement period. Although, on its face that may appear to relate to the income statement; the balance sheet—and net working capital—can be directly impacted by ...
fa2module446revenueandexpenserecognition 系统标签: revenuerecognitionexpenseearningseventcritical FA2Module4.Revenueandexpenserecognition1.Revenuerecognition2.Expenserecognition3.Revenuerecognitionbycriticalevent4.Revenuerecognitionbyeffortexpended5.Thepercentage-of-completionmethod6.Long-termcontractlosses7.Theinstalmentmet...
policies set and for“Revenue recognition”below. wwwen.zte.com.cn wwwen.zte.com.cn 在損益表中反映的公允價值淨收益或損失不包括這些金融資 產的紅利,紅利 的確認 按照收入確 認 政策中 的規定進行。 zte.com.cn zte.com.cn Finance costs
5) ncome and expense recognition 收入和支出的确认6) completed sales basis 确认收入的销售法补充资料:收入的确认(recognitionofrevenue) 指收入入账的时间。收入的确认应解决两个问题:一是定时;二是计量。定时是指收入在什么时候记入账册,比如商品销售(或长期工程)是在售前、售中,还是在售后确认收入;计量则指...
将“recognition of revenue"翻译成中文 收入的确认, 营业收入确认是“recognition of revenue"到 中文 的最佳翻译。 译文示例:Changed basis for recognition of revenue from certain voluntary contributions and exchange transactions. ↔ 改变某些自愿捐款和交换事项所产生的收入的确认方法。
aan end-of-period allocation of revenues and expenses 收支和费用的结束期间分派 [translate] apostponement of the recognition of an expense already paid or of a revenue already received 费用的公认的延搁已经被支付的或收支已经接受了 [translate] awhat are house animals 什么是房子动物 [translate] aam...
Revenue recognition concept: Five-Step Revenue Recognition Model: The formal, five-step process for recognizing revenue as outlined in ASC 606 and IFRS 15. Performance obligation: A “distinct” product or service that the seller has agreed to deliver as part of its commercial contract. ...
•ASC 605-20-S99-2—Revenue and Expense Recognition for Freight Services in Process •ASC 605-45-S99-1—Accounting for Shipping and Handling Fees and Costs •ASC 605-50-S99-1—Accounting for Consideration Given by a Vendor to a Customer (Including Reseller of the Vendor’s Products) ...