installment accounting 中文意思是什麼
installment accounting
解釋
分期付款會計- installment : n 1 分期付款中的每期應付款，攤付金。2 （叢書雜志等的）一部，一期，（小說等）分期連載的一部分。3 ...
- accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
-
This paper includess parts : the first part is research and consider of the basic theory of accounting of cash flow statement, we can studies many unclear and variance problems of sfas no. 95 from the perspective of enterprise financial angle, mainly studies the comparison of trisection method between financial literature and sfas no. 95, evaluate the trisection method of sfas no. 95, deal the non - cash transaction, installment buy and sale problem about work shop asset, unclear information reveal, third party financial transaction, consider and improve cash flow statement standard from 6 aspects
本文總體上分為五部分：第一部分，美國現金流量表準則的研究及思考。從理財文獻中和sfasno . 95下「三分法」的比較、對sfasno . 95 「三分法」的評價、非現金交易的處理、廠房資產分期付款購買和分期收款銷售問題、不清楚的披露要求、第三方籌資交易問題等六個方面論述了美國sfasno . 95若干不一致性和模糊性。 -
According to new accounting standard, organization expenses need not be amortized again, direct plan enter current caustic excessive ; fixed assets is improved defray should according to during be benefited amortize in installment plan enter cost, charge
按照新的會計準則，開辦費可以不再分期攤銷，直接計入當期損溢；固定資產改良支出應按照受益期間攤銷分期計入成本、費用。
分享友人