壞賬費用 的英文怎麼說
中文拼音 [huàizhàngbìyòng]
壞賬費用
英文
bad debt expense-
For example, enterprise manage state and result can not be reflected if account deal is illusive and the precision of reclaimable creditor ' s rights ; account face value of capital asserts fall away new value ; stock value differ from current value ; cost charge is inconsistent with profit and so on
諸如： 「壞賬準備」的賬務處理和可收回的債權精確度較低，從而不澎碩士學位論文卜認s飛』 lr 』 s飛， }任s生s能如實地反映企業經營狀況成果;固定資產賬面價值與重置價值嚴重背離;存貨的價值與現值不一致;成本費用和利潤不實等。Overhead expenses of overhead expenses is to show the enterprise is organization and administrative company production to run all sorts of cost of place happening, include company board of directors and administration department to happen in the management of the enterprise, the company funds that perhaps should consolidate a responsibility by the enterprise ( include wage of administration department worker, repair cost, stock to use up, cost of running stores amortize, office and poor travelling expenses ), union funds, be out of job membership due of insurance premium, cost of labor security, board of directors ( include directorate member to allowance, conference is expended and differ travelling expenses to wait ), invite intermediary orgnaization cost, advisory cost ( contain adviser, legal cost, business receives fee, house property duty, car boat royalities, land royalities, stamp duty, the technology transfers cost, mineral products resource compensates cost, intangible assets amortize, the worker teachs funds, consider to be expended with development, blowdown cost, goods in stock dish deficient or investory profit ( do not include to answer plan the loss of goods in stock that enters the defray outside doing business ), plan the bad zhang preparation that carry and goods in stock cheapen preparation
治理費用治理費用是指企業為組織和治理企業生產經營所發生的各種費用，包括企業董事會和行政治理部門在企業的經營治理中發生的，或者應由企業統一負擔的公司經費（包括行政治理部門職工工資，修理費、物料消耗、低值易耗品攤銷、辦公費和差旅費等） 、工會經費、待業保險費、勞動保險費、董事會會費（包括董事會成員津貼、會議費和差旅費等） 、聘請中介機構費、咨詢費（含顧問費） ，訴訟費，業務招待費，房產稅，車船使用稅，土地使用稅，印花稅，技術轉讓費，礦產資源補償費，無形資產攤銷，職工教育經費，研究與開發費，排污費，存貨盤虧或盤盈（不包括應計入營業外支出的存貨損失） 、計提的壞賬預備和存貨跌價預備等。A method of accounting for uncollectible accounts in which an estimate is made of the amount of sales on account for which payment will not be received
是指在會計期末時，將期間的賒賬、壞賬編制分錄為費用和一個備抵賬戶，在以後實際發生壞賬時沖減該備抵賬戶的會計方法。
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