折舊/攤銷是什麼?折舊與攤銷有什麼差別? - Mr.Market市場先生

    2024-12-04 01:23

    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

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    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

    PDF IIS Windows Server

    %PDF-1.7 %µµµµ 1 0 obj >/Metadata 14790 0 R/ViewerPreferences 14791 0 R>> endobj 2 0 obj > endobj 3 0 obj >/ExtGState >/Font >/ProcSet[/PDF/Text/ImageB/ImageC ...

    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

    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

    PDF IIS Windows Server

    會計政策、會計估計值變動及錯誤 16 Accounting policy 會計政策 17 Accounting principle 會計原則 18 Accounting profit 會計利潤 19 Accounting record 會計紀錄 20 Accounting treatment 會計處理 21 Accounts receivable 應收帳款 22 Accrual basis 應計基礎 23 Accrual basis of accounting 應計基礎會計