38 8.1 Statement of cash flow introduction 12:00 8.2 Statement of cash flow proforma 26:49 8.3 Statement of cash flow example part 1 24:26 8.4 Statement of cash flow example part 2 26:59 10 2 Consolidated statement of financial position 14:09 10 5 Consolidation adjustments Inter group ...
1. Statement of Financial Position1财务状况表 Statement of Financial Position, also known as the Balance Sheet, presents the financial position of an entity at a given date. It is comprised of the following three elements:财务状况表，又称资产负债表，是一个实体在给定日期内的财务状况。它由以下三...
结构格式 资产负债表一般有表首、正表两部分。其中，表首概括地说明报表名称、编制单位、编制日期、报表编号、货币名称、计量单位等。正表是资产负债表的主体，列示了用以说明企业财务状况的各个项目。资产负债表正表的格式一般有两种：报告式资产负债表和账户式资产负债表。报告式资产负债表是上下结构，...
内容提示: 財務狀況表Statement of Financial Position於 201 3 年 1 2 月 31 日At 31 December 201 32013 Annual Report 年報77At31 DecemberAt31 DecemberAt1 January2013201 2201 2附註Note千美元US$’000千美元US$’000千美元US$’000(經重列)(restated) (經重列)(restated) 資產ASSETS非流動資產Non-...
1、资产负债表 Statement of Financial Position (一)一、资产 ASSETS流动资产:Curre nt assets货币资金 Cash and cash equivale nts(现金和现金等价物)结算备付金 Provisi on of settleme nt fund拆出资金 Funds le nt交易性金融资产Finan cial assets held for tradi ng应收票据 Notes receivable应收账款 Accoun...
制作Statementof Financial Position 步骤:制作时,要严格按步骤来,防止遗漏。 Step1:Group Structure Step2:Individual Adjustment for Sub Step3:Net Asset Preparation(OSE, RE, OCE and Fair ValueAdjustment)Inter Company Trading (URP Adjustment) Setp4:GoodwillProportion MethodFull MethodImpairment ...
2、通常，先计算statement of profit or loss，然后再计算statement of financial position，因为statement ...
制作Statement of Financial Position 步骤: Step1: Group Structure Step2: Individual Adjustment for Sub Step3: Net Asset Preparation (OSE, RE, OCE and Fair Value Adjustment) Inter Company Trading (URP Adjustment) Setp4: Goodwill Proportion Method Full Method Impairment Step5: NCI Proportion Method ...
系统标签: financial statement position 持有者 曾立琳 ifrs STATEMENTOFFINANCIALPOSITION IFRS 指導教授:鄭漢鐔演講人:中央大學會計研究所曾立琳研究生 目錄財務狀況表的用途財務狀況表所受的限制財務狀況表中至少必須揭露項目分類財務狀況表之內容分類財務狀況表的格式 財務狀況表的用途: 1.評估企業的流動性(liquidity...
Issued capital 28 27,982 27,964 27,951 股本溢價 Share premium 29 53,431 66,656 106,213 儲備 Reserves 30 243,998 189,445 161,324 股東權益總額 Total equity 325,401 284,065 295,488 / 財務狀況表 Statement of Financial Position / 於2013年12月31日 At 31 December 2013 78 TINGYI (CAYMAN...