折舊/攤銷是什麼?折舊與攤銷有什麼差別? - Mr.Market市場先生

    2024-11-23 16:00

    折舊 (Depreciation)是一種將固定資產 (有形資產)的成本,按照使用年限或預期壽命進行分配的方式,代表一項資產的價值被用掉了多少。. 攤銷 (Amortization)是將無形資產的成本分攤到特定時期的方法,通常是指資產使用壽命的過程,無形資產是指對公司相當重要的 ...

    會計折舊英文

    PDF 會計科目中英對照及編碼

    法,按期提列折舊,其 累計折舊應列為固定資 產之減項。 Assets which are purchased for continued and long-term use in earning profit in a business. They are written off against profits over their anticipated life by charging depreciation expenses (with exception of land). Accumulated depreciation is shown in the face of the

    會計科目中英對照及編碼 - 全國商工行政服務入口網

    法,按期提列折舊,其 累計折舊應列為固定資 產之減項。 Assets which are purchased for continued and long-term use in earning profit in a business. They are written off against profits over their anticipated life by charging depreciation expenses (with exception of land). Accumulated depreciation is shown in the face of the