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2024-07-06 16:51而 write off 為動詞「沖銷」之意。另外，名詞 writeoff 則為「沖銷」。 ★ fixed assets 為「固定資產」。而 depreciation 一般指「貶值」，在此則指折抵有形固定資產（折舊）。另外 accumulated 為「累計的∼」之意。 ★ long overdue accounts receivable 指逾期已久的應收帳款
需要企业冲销的三种常见情况包括未付银行贷款、未付应收账款和储存库存损失。. ·A write-off is a business expense that reduces taxable income on the income statement. 冲销是减少利润表应税收入的企业费用。. ·A write-off is different from a write-down, which partially reduces (but doesn't totally ...
何謂回撥？ - 香港經濟日報 - 知識庫 - 金融財經 - D181014
若有證據顯示有關貸款收回的機會渺茫，便要將貸款項目作全數撇帳（Write-off）；相反，若減值較預期少，銀行可以把超額的撥備回撥。 舉例，銀行預計有100萬元貸款不能收回，故為該筆貸款進行減值撥備，並在損益表中入帳。
accounting write off - Chinese translation - Linguee
Many translated example sentences containing "accounting write off" - Chinese-English dictionary ... 補充，政府當局審慎處理公共財 政，並有嚴格的指引及會計程序處 理部門的 撇帳事 ... 利率法計算之已攤銷成本減任何已識別減值虧損 入 賬（ 見下 文有 關金融資產之減值虧損之 ...
write-off中文，write-off的意思，write-off翻譯及用法 - 英漢詞典
總的來說，本地區的儲量的增長要比對外貿易的增長的快的多，其中一部分歸因於銷賬和償還外債，同時流動比率也在不斷提高。. write-off中文的意思、翻譯及用法：n. [會計] 勾銷；銷帳；削減；報廢物。. 英漢詞典提供【write-off】的詳盡中文翻譯、用法、例句等.
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
會計科目對公司營運非常重要，類似於公司的體脂檢測，能清楚了解費用來源、使用方式以及資金運用。. 會計科目能夠幫助公司節省成本、運用資金以及查核業績等。. 會計用詞中英文對照表包括了資產、負債、權益、收入、費用等常見詞彙。. 會計英文科目 ...
年报常见动词词组之write down和write off译法 - 百家号
年报常见动词词组之write down和write off译法. Write down和write off是年报中常见的且很容易被混淆的两个词组，其在年报中的翻译如下：. Write down. 1. 减记. As of December 31, 2020 and March 31, 2021, certain investments were measured using significant unobservable inputs (Level 3) and written down from ...
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 ...
write-off of debts - Chinese translation - Linguee
Write-off of bad debts is m ade on the basis of impossibility of collection and low value of collateral assets and when approved by the Board of Directors. taishinholdings.com.tw. taishinholdings.com.tw. 子公司台新銀行及台新票券對呆帳之沖銷，係就催收款 項 及逾 期 放款評估其收回可能性及擔保品價值，經 ...
很直接、實際有助於會計工作者!. 直接轉銷法（Direct write-off method）直接轉銷法是指在實際發生壞賬時，將壞賬損失直接計入期間費用，同時沖銷應收賬款。. 在直接轉銷法下，企業不需設置"壞賬準備"科目。. 當壞賬損失實際發生時，直接按其損失金額借記 ...
在會計準則上對於庫存處理有兩個專有名詞, 分別為 write down 降值 和 write off 沖銷. 沖銷是用在 AP 和 AR 方面. Inventory Write Off 比較通俗的講法就是報廢, 企業比較常做 Inventory Write Down, 在會計上的手法就是重置成本（Replacement Cost）, 所謂重置成本就是現在重新購置 ...
Managing Write-Offs: Types, Standards, and Financial Impact
Write-offs play a significant role in shaping a company's financial statements, influencing both the balance sheet and the income statement. When a write-off is recorded, it directly reduces the value of the related asset on the balance sheet, providing a more accurate representation of the company's financial position.
Meaning of write-off in accounting (with reasons and examples)
Tax write-offs or deductions result in a reduction in the taxable income & hence in reducing the tax liability. Unlike write-offs, the disposal of an asset leads to an increase in the taxable income, thereby further adding to the tax liability under certain conditions. 4) Part or Whole: The write-off of an asset is done as a whole.
write-off - WordReference.com 英汉词典
主要翻译: 英语: 中文: write-off n (finance: cancellation of bad debt) SC Simplified Chinese 勾销坏款 TC Traditional Chinese 勾銷壞款: SC Simplified Chinese 注销坏账 : write-off n (accounting: tax deduction) SC Simplified Chinese 减税 jiǎn shuì: write-off n: UK, informal ([sth]: cannot be salvaged): SC Simplified Chinese 报废的东西 : Olga's mobile phone was a write ...
fixed assets write-off - Chinese translation - Linguee
Many translated example sentences containing "fixed assets write-off" - Chinese-English dictionary and search engine for Chinese translations.
Chao C 洪叔民 2013 01 Asset Write Offs Discretion and Accruals Management ...
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会计中 written-off 什么意思？written off. [注释] write off报废,1. (从帐目上)勾销;(勾销的)呆帐2. 贬值3. 报废的东西;失败的人
举报. 会计中written-off是什么意思？. 费用注销。. 1.会计是以货币为主要的计量单位，以凭证为主要的依据，借助于专门的技术方法，对一定单位的资金运动进行全面、综合、连续、系统的核算与监督，向有关方面提供会计信息、参.
需要企业冲销的三种常见情况包括未付银行贷款、未付应收账款和储存库存损失。. ·A write-off is a business expense that reduces taxable income on the income statement. 冲销是减少利润表应税收入的企业费用。. ·A write-off is different from a write-down, which partially reduces (but doesn't totally ...
write off - Chinese translation - Linguee
labour.gov.hk. Many translated example sentences containing "write off" - Chinese-English dictionary and search engine for Chinese translations.
write-off of debts - 英中 - Linguee词典
Write-off of bad debts is m ade on the basis of impossibility of collection and low value of collateral assets and when approved by the Board of Directors. taishinholdings.com.tw. taishinholdings.com.tw. 子公司台新銀行及台新票券對呆帳之沖銷，係就催收款 項 及逾 期 放款評估其收回可能性及擔保品價值，經 ...
inventory write off会计分录是什么意思 - 知方号
inventory write off会计分录要分为两个步骤来进行：. 1. 首先，需要将损坏或报废的物品从公司资产负债表中去除。. 这样，这些物品的价值就不再反映在公司的账户中了。. 2. 接下来，需要建立一个inventory write off账户，在这个账户中反映损坏或报废的物品的价值 ...