PDF 重要會計用語中英對照
2024-07-06 17:281 「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
1 重要會計用語中英對照 配合2012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
Period Expense 收入的確認: recognition of revenue 公司債券發行價格: corporate bond issuing price 固定資產折舊: depreciation of fixed assets 可轉換債券: convertible bonds 公司債券利息攤銷: 加速折舊法: accelerated depreciation methods 營業外收支凈額: net non-operating income and expenditure 公司債券 ...
Understanding Interim Accounts: A Detailed Guide - Accountend
Interim accounts are financial statements prepared for a period shorter than a full fiscal year. They provide a snapshot of a company's financial performance and position during the year, rather than at the end. Companies prepare interim accounts to give stakeholders, such as investors and creditors, updated financial information.
Interim financial statements: Definition, purpose, and examples
The interim financial statements include footnotes that explain significant changes since year-end. A change may generate a difference between the annual and interim financial statements. For example, a contingency is uncertainty regarding a possible gain or loss based on the outcome of a future event.
會計期間（英語： accounting period ）是由會計人員，假設企業經營的人為期限，區隔而成，對於經濟活動做定期整理、匯存。. 會計期間分為 [編輯]. 一個月：以一個月為會計期間，當月月底為決算日期; 一季：以三個月為會計期間，第三個月的月底為決算日期; 一年：以十二個月為會計期間，第十二個 ...
會計期間（英語： accounting period ）是由會計人員，假設企業經營的人為期限，區隔而成，對於經濟活動做定期整理、匯存。. 會計期間分為. 一個月：以一個月為會計期間，當月月底為決算日期; 一季：以三個月為會計期間，第三個月的月底為決算日期; 一年：以十二個月為會計期間，第十二個月的 ...
Interim period definition — AccountingTools
Interim period definition. An interim period is a financial reporting period that is shorter than a full . Interim financial reports are generally quarterly financial reports that are required for any entities whose or are publicly traded. Depending on which securities regulator or is involved, an entity will be required at least to issue ...
Interim Period - Fincyclopedia
A financial reporting period that constitutes a part of a full accounting year. It is a part of the current accounting year that has passed by or is reportable for the time being. In many cases, this period starts on the transaction closing date and the date of the next accounting year end. However, it may also span a quarter at a time (Q1, Q2 ...
期中審計(Interim Audit)期中審計是在被檢查企業的某一個會計年度內定期地或不定期地連續辦理的審計業務的總稱，它是一個同"期末審計"(final audit)相對應的概念。期中審計，主要是檢查和評價企業的內部管理組織，同時也要檢查會計事項(檢查會計事項的記錄是否真實和有無遺漏，檢查會計處理 ...
1 會計科目中英對照及編碼 一級 科目 first grade 二級 科目 second grade 三級 科目 third grade 四級 科目 fourth grade 名 稱
1 重要會計用語中英對照 配合2015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
PDF 重 「重重重要會計用語中英對照」要會計用語中英對照」
219 Comparable interim period 屣尬期中期間 220 Comparative balance sheet 尬較資產負債表 221 Comparative information 尬 ... 225 compliance period 遵循期間 226 Compliance with International Accounting Standards 遵循國際會計準則 227 Component 組成部分 「重要會計用語中英對照」 8 Item Term in English Term in ...
IFRSs後中英文會計項目對照表是一個提供上市公司在XBRL資訊平台上申報財務報告時參考的工具，讓使用者可以快速查詢各項會計科目的中英文名稱和定義，並與其他相關網頁連結，方便了解XBRL的標準和應用。
期末審計 (Final Audit)期末審計是在決算日或其前後以及在審計報告編製目前所辦理的審計業務的總稱，它是一個同"期中審計" (interim audit)相對應的概念。. 期末審計的重點是餘額檢查和一部分會計事項的檢查 (如離開會計事項記錄的檢查、下期初一定時期的會計 ...
Interim dividend問題 - 會計 Accounting - Discuss.com.hk
另外, Q2 & Q3 - Director 應要在派Interim dividend時, consider the company have sufficient profits to cover the dividend amount for the year. 但假如前半年公司賺好多錢, 派Interim dividend時預計公司會好好景; 但下半年突然逆轉 (e.g. 金融風暴), 令全年的profit少過已派發的Interim dividend (Q2), or ...
Bittermelon 苦中作樂: 審計的九種技巧（7）：Reconciliation
審計的九種技巧（7）：Reconciliation. 在種種的審計技巧當中，有一項比較高級的叫Reconciliation ，有人翻譯叫「調節」，也有人叫「對賬」，但總覺得欠準確，而行內則普遍簡稱為「Rec 數」。. Reconciliation主要用於查核賬目，最多人認識的相信是Bank reconciliation ...
期中報告英文 interim report，會計學 - 三度漢語網
interim financial statements 【管理學名詞-會計學】 期中財務報導: interim financial reporting 【管理學名詞-會計學】 德國威瑪共和時期中等教育: Secondary Education under the Weimar Republic, Germany 【教育大辭書】 中間生命期；中段生命週期: median lifetime 【電子工程】 期中帳單 ...
interim period - 翻译成 中文 ， 例子 | Glosbe
将"interim period"翻译成中文 . 过渡时期是将"interim period"翻译成 中文。 译文示例：Provisions of paragraphs 5-8 of the resolution on arrangements in the interim period ↔ 关于过渡安排的决议第5至8段的规定
interim period中文, interim period中文意思 - 查查綫上翻譯
To provide for the interim period before specific codes could be drawn up, he proposed adoption of a blanket code . 他建議在特殊法規草擬出來之前，為過渡時期提出一個適用于所有行業的法規。 Interim periods: the time spans established for accounting purposes that are less than a year 中期會計期間：為會計目的而設定的少于1年的時間范圍。
會計期,accounting period,元照英美法詞典 － 免費線上查詢!
中文; 會計期: 解釋; 為會計之目的而確定的一種有規則的期間，尤指納稅人用以確認收入及相關納稅責任的週期，通常為一年。
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」 6 Item Term in English Term in Chinese 163 Cash flow 現金流量 164 Cash flow hedge 現金流量避險 165 Cash flow risk 現金流量風險 166 Cash flow statement = Statement of cash flows 現金流量表 167 Cash Flow Statements 現金流量表 168 Cash generating unit 現金產岥單位 169 Cash inflow 現金流入
REG - Costain Group PLC - Block listing Interim Review
RNS Number : 6603U Costain Group PLC 01 July 2024 Costain Group PLC BLOCK LISTING SIX MONTHLY RETURN(Note: Italicised terms have the same meaning as given in the Listing Rules.)01 July 2024There was no change in the reporting period.This information is provided by RNS, the news service of the L…
REG - Harbour Energy PLC - Block listing Interim Review
Period of return: From: 01.01.2024. To: 30.06.2024. Balance of unallotted securities under scheme from previous return: 4,994,908 Ordinary Shares of 0.002p each. The amount by which the block scheme has been increased since the date of the last return ( if any increase has been applied for): 0. Number of securities issued/allotted under scheme ...
2 「重要會計用語中英對照」 Item Term in English Term in Chinese 30 acquired goodwill 收購(之)商譽 31 acquired in a business combination 企業合併所取得 32 Acquiree 被收購者 33 Acquirer 收購者/取得者 34 Acquisition 收購/ 取得 35 acquisition date 收購日/取得日 36 Active market 活絡市場 37 active use 積極使用