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carrying amount
财务方面的
carrying
amount
的意思?
答:
账面结存额
carrying
amount
和 residual value的区别
答:
carrying amount
账面价值 residual value 剩余价值
未入帐 账面金额用英语怎么说 急!
答:
Unrecorded revenues, Unrecorded expenses 未入帐收入、未入帐费用
Carrying
Amount
账面金额
Carrying
amount
和 book value 和 fair value 的区别
答:
账面金额,即账面余额。账面价值,即账面余额 - 坏账准备 - 减值损失。公允价值,即市场公允价值。
carrying
amount
/recoverable amount会计
答:
正常情况下,"可回收金额"应大于"账面价值",比如库存,成本为100元,市价120元,通过销售能够完全弥补成本(企业一般会有利润).反之,当"账面价值"大于"可回收金额"时,资产出现减值,按规定应计提"减值准备".
递延税,哪位高人能帮忙解释下这个公式: 税基= 账面价值+未来可抵扣额...
答:
future deductible
amount
题目中给出了是70 future taxable amount等于最初
carrying
amount 100
ACCA核心考点精讲:合并报表Goodwill的计算
答:
第一步,确定
Carrying
amount
of Net asset, 也就是Carrying amount of Equity。Equity的构成部分主要有Share capital/Retained earnings/Revaluation surplus看题目具体科目。需要强调的是,我们需要的数字一定都是在acquisition date(收购日)。第二步,找出子公司净资产的Fair value 和Carrying amount 的差异...
会计英语翻译
答:
the tax base of the asset is the same as its
carrying
amount
.一项资产的计税基础是当企业收回该资产的帐面金额时,就计税而言可以从流入企业的任何应税经济利益中可以抵扣的金额.如果这些经济利益是不纳税的,那么该资产的计税基础即为帐面金额.到这去看看:http://cache.baidu.com/c?m=9d78d...
什么是现存价值(
carrying
value)?
答:
carrying
value(经济术语)是指按照会计核算的原理和方法反映计量的企业价值。《国际评估准则》指出,企业的账面价值,是企业资产负债表上体现的企业全部资产(扣除折旧、损耗和摊销)与企业全部负债之间的差额,与账面资产、净值和股东权益是同义的。资产的账面价值=资产账面余额-资产折旧或摊销-资产减值准备 ...
一篇英文文献,关于资产减值的
答:
alternative courses of action to recover the
carrying
amount
of a long-lived asset are under consideration, ora range is estimated for the amount of possible future cash flowsAssets to be Sold vs. AbandonedNew rules in FASB 144 distinguish between assets to be sold and those to be abandoned,...
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