PDF 重要會計用語中英對照
2024-11-10 10:15「重要會計用語中英對照」 4 Item Term in English Term in Chinese 99 Available-for-sale financial assets 備供出售金融資產 100 Balance sheet 資產負債表 101 Balance sheet liability method 資產負債表負債法 102 Bank 銀行 103 Bank overdraft 銀行透支 104 Bankruptcy 破產 105 bargain purchase 廉價購買 106 Basic earnings per share 基本每股盈餘
current assets 指現金、短期投資及其 他預期能於一年內變現 或耗用之資產。 Current assets are cash and other assets expected to be converted to cash, sold, or consumed within a year 111現金及約當現金cash and cash equivalents 1111庫存現金 cash on hand 1112零用金／週轉金petty cash/revolving funds
【PY100】BAFS 會計篇 - (2) 負債及權益 (資本) Liability & Equity (Capital)
權益 / 資本之多少最主要係取決於公司嘅資產 (Assets) 減去負債 (Liabilities) 之後嘅價值有幾多，而好多學生往往認為權益 / 資本就係等於老細有幾多錢，某程度上呢個理解唔可以講係完全錯，不過學生應該有一個更清晰既概念──資源淨值 (Net assets)。 ...
assets at fair value through income statement, financial assets in available-for-sale and financial assets in held-to-maturity-current. 1121 公平價值變動列入損益 之金融資產 financial assets at fair value through income statement 1122 備供出售金融資產 financial assets in available-for-sale 1123 持有至到期日金融資產
编. 會計等式 （英語： accounting equation ），亦稱 會計恆等式 或 會計方程式 ，表示了企业或个人的 資產 、 負債 、 股東權益 之间的关系，是 复式簿记 的基础。. 每笔交易中，总借款与总贷款相等。. 內容如下：. 資產 （Assets） = 負債 （Liabilities） + 股東權益 ...
資產負債表中的資產列法. 資產（英語： Asset ），在會計學上指一企業透過交易或非交易事項所獲得之經濟資源，能以貨幣衡量，並預期未來能提供效益者 。 資產，就是能夠為個人或企業帶來收益的東西。在財務會計中，資產是企業擁有的任何資源，如機器、廠房、商譽、專利等有形資產與無形 ...
【PY100】BAFS 會計篇 - (1) 資產 Asset | 培銳教育 PY Education
資產 (Asset) "Asset is a resource controlled by the entity as a result of past events and from which future economic benefits are expected to flow to the entity."「資產是企業因過去的交易或事項而控制的資源，這種資源可以為企業帶來未來的經濟利益。」 定義中，重點有二： 1.
PDF CGAP Glossary English to Chinese
asset and liability matching 资产负债匹配 asset quality 资产质量 asset utilization Equivalent: return on assets (ROA). 资产利用 等同于：资产回报率 asset/liability matching 资产负债匹配 associated cost 关联成本 assumption 假设 ATM, automated teller machine 自动柜员机 ...
PDF IAS 37 負債準備、或有負債及或有資產 - Deloitte US
IAS 37 負債準備、 . nd Contingent Assets)IAS 37 簡覽. 準備不確定時點或金額之負債。 企業因過去事件所產生之現時義務,當該義務很有可能使企業為了履行義務而造成具有經濟效益之資源流出,且與義務 . 之金額能可靠估計時,應予以認列。 認列金額應為報導期間結束 ...
【PY100】BAFS 會計篇 - (3) 權益 (資本) 之延伸 Extension of Equity (Capital)
1. 資產 (Asset) 總值增加首先第一個最容易去理解嘅例子就會係賣貨，當我哋買貨嘅時候就會收取客戶錢，呢一筆外來嘅資產會令資產總值增加所以我哋嘅權益亦都會相應增加。 現金 (Cash) 增加。 資產淨值 (Net assets) 増加。 權益 (Equity) 增加。 2.
Other monetary assets 應付票據貼現: discount on notes payable 先進先出去: first-in,first-out縮寫FIFO 在發建工程: constructions in process 固定資產更換與固定資產改良: improvements and replacements of fixed assets 實地盤存制: periodic inventory system 收益總括觀點: all-inclusive concept of income 損益表法
會計: 資產負債表 (Balance Sheet) @ Murphy 的書房 - Blogger
資產負債表 (Balance Sheet, 又稱為 statement of financial position): 描述在某個時間點，企業的資產、負債及股東權益的關係。. 資產 (assets) = 負債 (liabilities) + 股東權益 (ownership equity) 這個等式說明了: 1. 資金的來源: 多少部分來自於「負債」、多少部分來自於「股東權益 ...
0. 分享到：. 资产负债表-中英文对照 资产 Assets 流动资产 Current assets 货币资金 Cash at bank and on hand 交易性金融资产 Financial assets held for trading 应收票据 Notes receivable 应收账款 Accounts receivable 预付款项 Advances to suppliers 应收利息 Interest receivable 应收股利 Dividends ...
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「資產負債表」是什麼？快速看懂「資產負債表」知識 - OANDA Lab
一.資產負債表是什麼？. 資產負債表是由「資產、負債及股東權益」3 大部分所組成，主要記載公司「當期」所擁有的所有資產 (Asset)、負債 (Liability) 與股東權益 (Equity)，最終推導出會計恆等式： 資產 = 負債 + 權益。. 資產負債表在會計的概念裡，如下圖所示 ...
無形資產是什麼？和有形資產、商譽有什麼不同？ - Mr.Market市場先生
無形資產 (Intangible Assets)是指對公司相當重要的非實物資產，例如：專利、商標、版權、商譽等，實際上無形資產如果大量產生，絕大多數情況都是因為溢價併購而產生的。. 有形資產 (Tangible Assets)是實物資產，會比無形資產更好理解，這是指你可以觸摸到、有 ...
Jacob Stein, Esq. is the managing partner of Aliant, LLP. He specializes in asset protection planning, complex U.S. and international tax planning, and structuring international business transactions. Mr. Stein received his law degree from the University of Southern California, and a Master of Laws in Taxation from Georgetown University.
California Paycheck Calculator - SmartAsset
We do not manage client funds or hold custody of assets, we help users connect with relevant financial advisors. This is not an offer to buy or sell any security or interest. All investing involves risk, including loss of principal. Working with an adviser may come with potential downsides such as payment of fees (which will reduce returns).
Commercial Real Estate Management in Newport Beach, CA
Allison Asset Management Company is a privately-held real estate and investment company based in Newport Beach, California. Over its history its principals have invested in and developed millions of square feet of commercial real estate throughout the western United States, and notably played a founding role in the development of Warner Center, an urban center in the City of Los Angeles.
About Us - assetlaboratories.com
Corporate Profile. ASSET Laboratories was incorporated as an environmental testing laboratory in 2009. We analyze solid and aqueous materials to identify the presence of hazardous constituents. Our founder has been in the environmental testing business since the industry's early days. We maintain a staff of professionals who are both proficient ...