備抵呆帳是什麼？Allowance for bad debts、呆帳 ... - YouTube
2024-11-24 12:13#初級會計學 #會計 #會計學 #accounting 講義下載:https://reurl.cc/83e6b7搭配初會講義：4-3森森初會講義購買連結：https://shopee.tw/product ...
Allowance definition — AccountingTools
An allowance is a that is set aside in the expectation of that will be incurred at a future date. The creation of a reserve essentially accelerates the of an expense into the current period from the later period in which it would otherwise have been recognized. The intent of a reserve is to match expenses with the transactions with which they ...
【Provision and Allowance】你說準備和備抵，一樣嗎？ - Blogger
到這邊，很明顯的provision是針對負債（liability）所用的字，中文解釋為準備，例如：負債準備（provision for liabilities）、或有負債（provision for contingent liabilities）等。. 而allowance則是應收帳款相關科目的用詞，例如：備抵呆帳（allowance for bad debt）。. 怎麼說呢 ...
Bad debts 和 Allowance for doubtful debts的差別是什麽 ... - YouTube
這一集教Bad debts（壞賬） 和 Allowance for doubtful debts（可疑壞賬準備金）它們有什麽差別？如何進賬？爲什麽需要可以壞賬準備金？這一集都會教會你!
「重要會計用語中英對照」 3 Item Term in English Term in Chinese 65 allowance account 備抵帳戶 66 Allowed alternative treatment 允許之替代處理 67 American share option 美式股票選擇權 68 Amortisation 攤銷 69 Amortisation method 攤銷方法 70 Amortisation period 攤銷期間 71 Amortised cost 攤銷後成本 72 Amortised cost of a financial asset or
What Is Allowance in Accounting? - Lesson | Study.com
Generally Accepted Accounting Principles. Allowances are the result of two principles in accounting: the matching principle and the conservatism principle. The matching principle, also known as ...
第十七课 学懂 Allowance for Doubtful Debts - YouTube
学会Bad debts之后当然别忘了Allowance for doubtful debts也是常见的adjustment之一哦! 到底要怎么调整放进financial statement里呢? 我是Teacher Ma 提车马 ...
呆賬準備金. 呆賬準備金（英語：allowance for doubtful accounts），又稱備抵呆帳，估計了預期無法收回的應收賬款比例，並因是用來抵減應收賬款的額度以求得其實際金額的賬户，呆賬準備金為應收賬款之備抵賬户（英語：contra accounts)。. 值得注意的是，該預估可能與實際之付款行為存在差異。
呆賬準備金 [編輯]. 呆賬準備金（英語：allowance for doubtful accounts），又稱備抵呆賬，估計了預期無法收回的應收賬款比例，並因是用來抵減應收賬款的額度以求得其實際金額的賬戶，呆賬準備金為應收賬款之備抵賬戶（英語：contra accounts)。. 值得注意的是，該預估可能與實際之付款行為存在差異。
What are allowances? Types and examples - QuickBooks
This means tax needs to be withheld when paying the employee. The rules differ from country to country, but some of the most common taxable allowances include: Transport allowance. Travel allowance. Entertainment allowance. Uniform allowance. Housing allowance. Tool and equipment allowance. Medical allowance.
Accounts 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 ...
銷售或稱銷售收入，是一種會計科目，指企業通過主營業務，如售出商品、對外提供服務獲得收入的活動。. 淨銷售，是指毛銷售減去銷貨退回與折讓、補貼。利潤表中的「銷售」是指淨銷售。 營業收入一般是指毛銷售。. 銷貨退回（sales returns）是對客戶退回商品或開票給客戶的 貸記通知單 （ 英語 ...
PDF 重 「重重重要會計用語中英對照」要會計用語中英對照」
「重要會計用語中英對照」 3 Item Term in English Term in Chinese 65 Allowance 備抵 66 allowance account 備抵帳尜 67 Allowed alternative treatment 允許之替屈處理 68 American share option 美式股票選擇權 69 Amortisation 攤銷 70 Amortisation method 攤銷尣法 71 Amortisation period 攤銷期間 72 Amortised cost 攤銷後成岓
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
準備踏入會計領域的新手們，過多的會計專有名詞，是否讓你感到有些摸不著頭緒？尤其是原文書，真的是看起來一頭霧水？別擔心，這篇文將為你帶來會計專有名詞中英文對照表，輕鬆搞定會計術語與原文書!，還會為你解密會計科目的英文縮寫，讓你在工作、考試中更得心應手。
「重要會計用語中英對照」 3 Item Term in English Term in Chinese 64 Allocation 分攤 65 Allowance 備抵 66 allowance account 備抵帳戶 67 Allowed alternative treatment 允許之替代處理 68 American share option 美式股票選擇權 69 Amortisation 攤銷 70 Amortisation method 攤銷方法 71 Amortisation period 攤銷期間 72 Amortised cost 攤銷後成本
allowance to be the deduction of accounts receivable. 1141 應收帳款accounts receivable 1142 應收分期帳款 installment accounts receivable 1147 應收帳款－關係人 accounts receivable - related parties 1149 備抵呆帳－應收帳款 allowance for uncollectible accounts - accounts receivable
allowance for uncollectible accounts - accounts receivable allowance to be the deduction of other receivable. 121~ 122 存貨inventories 1211商品存貨merchandise inventory 1212寄銷商品consigned merchandise 1213在途商品merchandise in transit 1219備抵存貨跌價損失 allowance to reduce inventory to market 1221製成品finished goods
Accounting-Note/會計-英文詞彙.md at master - GitHub
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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
allowance中文，allowance的意思，allowance翻譯及用法 - 英漢詞典
allowance for depreciation折舊備抵；[會計] 備抵折舊. allowance for…的留量；…的修正值. Office allowance [會計] 辦公補助費. post allowance崗位津貼；職位津貼. make allowance體諒；留余地. daily allowance[勞經] 每日津貼. seam allowance止口；子口；縫頭. extra allowance[勞經] 額外津貼
完Q之路（四十九）：利得稅（Profits Tax）簡說（七） - Depreciation Allowances - 罔相心室
在會計角度來看，如果使用直線折舊法（Straight Line Method），我們每年便會有 （Cost - Residual Value）／Useful Life的折舊開支。 而在稅務角度裡，我們會將購買機械或工業裝置（Machine and Plant）的總開支 - 初期免稅額（總開支的60%） （第一年） - 每年免稅額 ...
銷貨折讓(sales discounts and allowances) - 小小整理網站
銷貨折讓 (sales discounts and allowances) 凡出售商品或產品，因給予顧客折扣、讓價而未能獲得之銷貨價款皆屬之。. A contra revenue account for reduction in the selling price of goods or products sold. 資料來源： 屏東商業技術學院.
ALLOWANCE中文(繁體)翻譯：劍橋詞典 - Cambridge Dictionary
allowance翻譯：補助金, （尤指為特定事項支付的）定期補貼，津貼, 定量；限額, 父母給孩子的錢, 制訂計劃, 接受。了解更多。