PDF 重要會計用語中英對照 - ardf.org.tw

折舊 - 維基百科，自由的百科全書

折舊（英語： Depreciation ）在會計學是指在一個期間使用的部分使其提列成資產的減少以表示使用的紀錄。 例如房屋及建築就是其中一個須提列折舊的物品。但是土地不需提列折舊，因為土地的總供給數量通常是固定不變的。 配比原則的一個例子就是固定資產的折舊，固定資產可以貢獻企業營運的 ...

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

PDF 重要會計用語中英對照

1 重要會計用語中英對照 配合2014年版國際務報導準則修訂 Item Term in English Term in Chinese 1 [Amount] recoverable 可回收(金額) 2 'Corridor' 緩衝區 3 'Cost of sales' method 銷貨成本法 4 Acceptable under IFRSs 國際 務報導準則可接受 5 Accountability of management 管理階層之課責性 6 Accounting 會計