contra-account 中文意思是什麼

contra-account 解釋
抵銷帳戶, 對銷帳戶
  • contra : n. 1. 反對（意見），反對票。2. 【會計】對方〈尤指貸方〉。adv. 反對地。對于。 contra credit [debit] 對于貸方[借方]。
  • 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. Until closing, this account is classified as a contra account to retained earnings.

    在結帳之前，這一帳戶一直作為「保留盈利」的備抵帳戶。
  2. The accumulated depreciation shall be presented as the contra account of the fixed asset

    備抵折舊應列于固定資產下的抵銷科目。
  3. A contra revenue account for reduction in the selling price of goods or products sold

    凡出售商品或產品，因給予顧客讓價而未能獲得之銷貨價款皆屬之。
  4. Then contra posing the fact of chinese economic, the author tries to find the key in designing a new accounting mechanism about stock option ' s accounting measurement and recognition in china, referencing the accounting basis theory - the basic accounting concepts about cost and account entity assumption. finally give two examples to ensure the theory mentioned. the author states the key to designing the mechanism about stock option ' s measurement and recognition is to solve four core problems, including if the stock options must be recognized as compensation cost ; if any, how to measure their value ; and if the elements of stock option changed, it is necessary to adjust the changes, or re - recognition, etc. finally, the author summarizes recognize the stock option compensation cost according to the exercising ways of stock option by the employee

    本文認為，在設計股票期權會計處理方法時，應當首先明確並解決以下四個核心問題，即（ 1 ）是否應當將股票期權確認為一項薪酬費用； （ 2 ）如果應當確認為一項薪酬費用，在行權前股票期權價值發生變化，是否應當對股票期權的賬面價值和薪酬費用進行調整； （ 3 ）如何衡量股票期權本身的價值和薪酬費用，如何確定薪酬費用的分攤年限，及在各年度如何合理分攤； （ 4 ）如何核算每股收益以反映股票期權實施對每股收益的稀釋作用，如何對股票期權計劃下的所得稅進行會計處理等。
  5. A contra revenue account for goods or products sold but subsequently returned by the customer

    凡已售出之商品或產品，因顧客退回而未能獲得之銷貨價款皆屬之。
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