[會計] ch7: Receivables 應收帳款
2024-11-23 07:37Accounts Receivable. A current asset representing amounts due from customers for services performed or merchandise sold on account. It is a current asset because it is normally converted into cash within a year or an operating cycle, whichever is longer. 2. Bad Debts (呆帳/壞帳) 直接沖銷法Direct Write-Off Method：最大缺點 ...
An expense write-off will usually increase expenses on an income statement which leads to a lower profit and lower taxable income. 公司和小企业的多种费用能够全面减少需纳税利润。费用冲销通常会增加利润表上的费用，利润和应税收入减少。 Important: Do not confuse a write-off with a write-down.
會計新鮮人必看｜會計專有名詞中英文對照表&科目英文縮寫，不怕看不懂會計科目 - TC Sharing
會計科目對公司營運非常重要，類似於公司的體脂檢測，能清楚了解費用來源、使用方式以及資金運用。. 會計科目能夠幫助公司節省成本、運用資金以及查核業績等。. 會計用詞中英文對照表包括了資產、負債、權益、收入、費用等常見詞彙。. 會計英文科目 ...
accounting write off - Chinese translation - Linguee
Many translated example sentences containing "accounting write off" - Chinese-English dictionary and search engine for Chinese translations.
很直接、實際有助於會計工作者!. 直接轉銷法（Direct write-off method）直接轉銷法是指在實際發生壞賬時，將壞賬損失直接計入期間費用，同時沖銷應收賬款。. 在直接轉銷法下，企業不需設置"壞賬準備"科目。. 當壞賬損失實際發生時，直接按其損失金額借記 ...
Meaning of write-off in accounting (with reasons and examples)
Write Off refers to eliminating the entire amount of an asset from the books of accounts because it is no longer of any value to the business. Disposal refers to discarding an asset because of uncertainty, asset replacement, or maybe it is no longer needed or of any use to the firm. 2) Effect on Income Statement.
Write Something Off中文(简体)翻译：剑桥词典
write something off翻译：金錢, 勾销（债务）, 避免交…的税, 车辆, 把（车辆）毁坏，使（车辆）报废, 认为…无用；认定…失败, 未取得任何成绩的一段时间, 损坏太严重不值得修理的车辆。了解更多。
written-off receivables - 英中 - Linguee词典
that recovery of the amount is remote, in which case the. [...] impairment los s is written off agai nst t rade receivables dire ctly. wharfholdings.com. wharfholdings.com. 應收貿易賬項的減值虧損是在準備賬內列賬；但如果本集團認為收回有關的數額的可能性極低時，則減值虧損會直 接 在 應 收 貿易 ...
在會計準則上對於庫存處理有兩個專有名詞, 分別為 write down 降值 和 write off 沖銷. 沖銷是用在 AP 和 AR 方面. Inventory Write Off 比較通俗的講法就是報廢, 企業比較常做 Inventory Write Down, 在會計上的手法就是重置成本（Replacement Cost）, 所謂重置成本就是現在重新購置 ...
年报常见动词词组之write down和write off译法 - 百家号
年报常见动词词组之write down和write off译法. Write down和write off是年报中常见的且很容易被混淆的两个词组，其在年报中的翻译如下：. Write down. 1. 减记. As of December 31, 2020 and March 31, 2021, certain investments were measured using significant unobservable inputs (Level 3) and written down from ...
written off - Chinese translation - Linguee
Many translated example sentences containing "written off" - Chinese-English dictionary and search engine for Chinese translations.
write off - Chinese translation - Linguee
labour.gov.hk. Many translated example sentences containing "write off" - Chinese-English dictionary and search engine for Chinese translations.
1 「重要會計用語中英對照」 （IASB提供之2020年版國際務報導準則之重要會計用語 原文與2019年版比較並無差異，本會臺灣務報導 準則委員會之中文翻譯有部分修改） Item Term in English Term in Chinese 1 [Amount] recoverable 可回收(金額) 2 緩衝區 )'Corridor' 3 銷貨成本法'Cost of sales' method
Write Something Off中文(繁體)翻譯：劍橋詞典
write something off翻譯：金錢, 勾銷（債務）, 避免交…的稅, 車輛, 把（車輛）毀壞，使（車輛）報廢, 認為…無用；認定…失敗, 未取得任何成績的一段時間, 損壞太嚴重不值得修理的車輛。了解更多。
会计中 written-off 什么意思？会计中 written-off 什么意思_百度知道
2. 贬值. 3. 报废的东西;失败的人. 会计中 written-off 什么意思？. 会计中 written-off 什么意思费用注销。. 1.会计是以货币为主要的计量单位，以凭证为主要的依据，借助于专门的技术方法，对一定单位的资金运动进行全面、综合、连续、系统的核算与监督，.
The difference between a write-off and a write-down is a matter of degree. Where a write-down is a partial reduction of an asset's book value, a write-off indicates that an asset is no longer expected to produce any income. This is usually the case if an asset is so impaired that it is no longer productive or useful to the owners.
accOUnTIng wrITe Off - 英中 - Linguee词典
Section 6(2) of the Ordinance provides that where a person fails to pay the fixed penalty for the scheduled offence specified in the notice given under section 3(1) within the time specified or refuses to accept the notice, the specified Authority shall serve on the person a notice in the prescribed form (a) demanding payment of the fixed penalty for the scheduled offence; (b) informing the ...
write-off - WordReference.com 英汉词典
主要翻译: 英语: 中文: write-off n (finance: cancellation of bad debt) SC Simplified Chinese 勾销坏款 TC Traditional Chinese 勾銷壞款: SC Simplified Chinese 注销坏账 : write-off n (accounting: tax deduction) SC Simplified Chinese 减税 jiǎn shuì: write-off n: UK, informal ([sth]: cannot be salvaged): SC Simplified Chinese 报废的东西 : Olga's mobile phone was a write ...
fixed assets write-off - Chinese translation - Linguee
Many translated example sentences containing "fixed assets write-off" - Chinese-English dictionary and search engine for Chinese translations.
write off在劍橋學習詞典中的解釋及翻譯 - Cambridge Dictionary
write off的意思、 解釋及翻譯：1. to write a letter to an organization asking them to send you something: 2. a vehicle that is…。了解更多。
Bad debt written off - 會計 Accounting - Discuss.com.hk
Bad debts not yet written off by the year end. = AR - PROVISION OF BAD DEBTS. = Balance Sheets ITEM. Bad debts already written off at year end. = PROFit and Loss item. = BAD DEBTS expense. = bad debts provision + bad debts specific write-off. UID. 3473145.
会计中 written-off 什么意思？written off. [注释] write off报废,1. (从帐目上)勾销;(勾销的)呆帐2. 贬值3. 报废的东西;失败的人