off-book account 中文意思是什麼

off-book account 解釋
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  • off : adv 1 〈運動〉向那邊，隔開。 be off 走，去，逃。 I must be off 我得走了。 Where are you off to 你...
  • book : n 1 書，書籍；著作； 〈the B 〉 基督教《聖經》。2 〈常 pl 〉 賬簿；賬冊；名冊。3 卷，篇，冊，本；...
  • account : n 1 計算；賬；賬目；賬戶；計算書，賬單；報告書，報表。2 說明，解釋；記事，故事。3 理由，原因。4 ...
  1. T refers to the total amount of credit card receivables written off the loan book during a period irrespective of when a charge is made to the profit and loss account, which may be earlier if it is the institutions policy to create provisions at an earlier time than the amount is written off

    撇帳額指在一段期間內從貸款帳冊中撇除的信用卡應收帳款總額無論機構在何時將有關撇帳計入損益帳內，因為若機構的政策是預早在撇帳前提撥準備金，則計入損益帳的時間便會比實際撇帳時間早。
  2. Refers to the total amount of credit card receivables written off the loan book during a period irrespective of when a charge is made to the profit and loss account, which may be earlier if it is the institutions policy to create provisions at an earlier time than the amount is written off

    指在一段期間內從貸款帳冊中撇除的信用卡應收帳款總額無論機構在何時將有關撇帳計入損益帳內，因為若機構的政策是預早在撇帳前提撥準備金，則計入損益帳的時間便會比實際撇帳時間早。
  3. The cash dividend or interest on a short - term investment should be written off against the book value of the investment when received, expect for those recorded in the “ dividend receivable ” account

    （二）短期投資的現金股利或利息，應于實際收到時，沖減投資的賬面價值，但已記入「應收股利」或「應收利息」科目的現金股利或利息除外。
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