攤銷表 的英文怎麼說
中文拼音 [tānxiāobiǎo]
攤銷表
英文
amortization schedule-
Amortising an asset effectively transfers its value, or the part that is being written off, from the balance sheet to the profit and loss account, where it reduces taxable income
攤銷資產有效地把資產價值或正被沖銷的那部分價值從資產負債表上轉移到損益表上從而減少了應納稅收入。Any write-offs or amortization of noncurrent items deducted on the income statement must be added back to net income.
任何已從收益表減去的非流動項目的注銷或攤銷,都必須加凈收益。Fun fun show 01, organised by animation international limited, features a range of activities including japanese cartoon character live show, games, sales and artistes performance for children and families
Funfunshow01由國際影業有限公司主辦,屆時將會有一連串以兒童及家庭為對象的活動,包括日本卡通人物表演、游戲和銷售攤位、以及藝人表演。All deferred assets shall be shown separately in accounting statements by its balance not yet amortized
各種遞延資產的未攤銷余額應當在會計報表中列示。The study shows the characteristics of goodwill are that : ( 1 ) it is the present value of extra - profit of corporation ( 2 ) it is an intangible assets ( 3 ) it is uncertain and risky ( 4 ) the usage is limit and the formation and variance of value is special compared to other assets. as to the recognition and measurement : ( 1 ) we should conceal combined variance item in combined statement when the goodwill is formed in the mode of controlling combination in order to conform to the international principle ( 2 ) the recognition of self - constructed goodwill is necessary ( 3 ) we should make impairment evaluation to revise amortization when we start to amortize after its first recognition ( 4 ) we attach more importance to un - direct measurement approach on present stage ( 5 ) direct measurement approach can be adopted to self - constructed goodwill, while for goodwill - purchased, it may be reference only, we should adopted un - direct approach to recognize. the accounting process of positive and negative goodwill are that the former should conform to the systematic amortization method.,
2商譽的確認、再確認與計量: u )對我國而言,以控股合併方式下形成的外購商譽在合併報表中的處理應遵循國際慣例,取消合併價差項目; ( 2 )從資產的確認標準以及會計原則等多個角度來看,確認自創商譽非常必要; ( )商譽在初始確認后,應對購買商譽進行攤銷的同時,並進行商譽的減損評價,使減損評價起到「修正」攤銷的作用: ( 4 )直接計量法與間接計量法是計量商譽的兩種方法,現階段只能是計量的科學性讓位於計量的難易程度,採用間接法計量商譽; ( 5 )隨著近年來自創商譽入賬的呼聲日益高漲,若要將自創商譽入賬,顯然只能採用直接計量法計量其價值,而對外購商譽,可以先以直接計量法的計算結果作為重要參考,然後再用間接計量法計算的結果對商譽登記入賬。With regard to a fair value hedging of interest rate risk portfolio, the relevant items separately presented in the balance sheet shall, during the period from the adjustment date to the relevant date on which the re - pricing period ends, be amortized based on the effective interest rate re - calculated on the adjustment date
對利率風險組合的公允價值套期,在資產負債表中單列的相關項目,也應當按照調整日重新計算的實際利率在調整日至相關的重新定價期間結束日的期間內攤銷。Although the bottomline of the company was adversely affected by the amortization of intangible assets, it experienced substantial growth to mark record sales in the year
雖然攤銷無形資產導致公司出現虧損,但曙光的經營較過往有實質好轉,營業表現乃歷幾年來最好的一年。The results of static evaluation show that ore mining fee is the main part and amortization of both building and equipment and major materials fee are the secondary parts in the total cost of pithead heap - leaching mining
靜態評價結果表明,在坑口堆浸總成本中,礦石開采費用佔了相當份額,其次是土建工程及設備設施攤銷費用、原材料費用。Bonds payable are reported on the balanced sheet at their ma ? turity amount plus any unamortized premium or minus any unamortized discount
應付債券在資產負債表上以到期值加上未攤銷溢價或減去未攤銷折價來表示。All intangible assets shall be averagely amortized periodically over the period benefited from such expenditures and be shown with unamortized balance in accounting statement
各種無形資產應當在受益期內分期平均攤銷,未攤銷余額在會計報表中列示。All intangible assets shall be averagely amortized over the periods benefited from such expenditures and the unamortized balance shall be itemized and shown in financial statements
各種無形資產應當在受益期內分期平均攤銷,未攤銷余額在會計報表中列示。Prepaid expenses shall be amortized according to period bene ? fiting, and the balance shall be shown separately in accounting statement
待攤費用應當按收益期分攤,未攤銷余額在會計報表中應當單獨列示。Prepaid expenses shall be amortized according to period benefiting, and the balance shall be itemized and shown separately in financial statement
待攤費用應當按受益期分攤,未攤銷余額在會計報表中應當單獨列示。分享友人