Hidden reserves Assets or wealth of a company that cannot...undisclosed amount and hence to understate the amount of their reserves . 2005-11-08 20:31:09 補充: It is also...
...出句子即可。提存 provisions收回 reversal 壽險各項負債準備 life insurance reserves (壽險各項準備 在此應該不必名述細目吧?例如 premiums, claims...
...machinery 機器是固定資產 prepayment 預付是流動資產 accrual account 權責發生制 會計 bank overdraft 銀行透支是流動負債 drawing reserve fixture and fittings 設備是固定資產 short-term loan 短期借款是流動...
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...disposal of discontinued segments) 非常損益(extraordinary gain or loss) 會計 原則變動之累積影響數 (cumulative effect of changes in accounting...
...成品漲價,業主最近幾個月發現在銀行帳戶內可動用現金相當少,他要求你評估 會計 部門管控是否正常? 在你和業主交談後發現 會計 系統運作如下: 這件案子設計...
ROCE是要利用share capital and reserveHowever, this question. I can't see about it.If I not think wrong, Net profit before interest and tax= 380= operating profitOperation Profit 即是營運利潤This amount is not...
1. 。 產品 2. 。手續費 3. 。銷售折扣銷售和退回 4. 。銷售稅 5. 。銷售費用 6. 。銷售的費用 7. 。一般& 管理費用 8. 。外匯獲取 9. 。獲取在處置物產、工廠設備 10 。獲取在處置投資 11 。投資收入由權益法認可 12 。利息收益 13 。出租imcome 14 。其他人非操作收入 15 。外匯損失 16...
... a big loss the previous year to boost future profits; using profit reserve accounts to move profit from one year to another, etc.