PDF IFRIC 12 服務特許權協議 - Deloitte US

PDF 重要會計用語中英對照

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

財團法人中華民國會計研究發展基金會- Ifrs正體中文版

Service Concession Arrangements 服務特許權協議: IFRIC 13: Customer Loyalty Programmes 客戶忠誠計畫: IFRIC 14: IAS 19-The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction 國際會計準則第19號：確定福利資產之限制、最低資金提撥要求及其相互影響: IFRIC 15

Discount Allowed and Discount Received - Journal Entries with Examples

Discount Allowed in Cash Book. A cash book is a financial statement Financial Statement Financial statements are written reports prepared by a company's management to present the company's financial affairs over a given period (quarter, six monthly or yearly). These statements, which include the Balance Sheet, Income Statement, Cash Flows, and Shareholders Equity Statement, must be prepared in ...

HK(IFRIC)-Int 12 Service Concession Arrangements

HK (IFRIC)-Int 12 Service Concession Arrangements. This content is not available in your region. 關於我們 公會簡介 管治 企業社會責任 中國內地與國際聯繫 事業發展機會. 會員資格 註冊 搜尋會計師 會員手冊 會員福利及服務 關於商界專業會計師 關於中小型執業所 關於青年會員 ...

PDF SIC 29 服務特許權協議：揭露 - Deloitte US

SIC 29 服務特許權 . angements: Disclosures)SIC 29 簡覽解釋 . 特許權協議之額外揭露。 應揭露項目包括:協議之描述、協議中可能影響未來現金流量之重要條款、與協議有關之權利及義務之性質及範圍、協議之變更、協議之分類、及以建造服務交換金融資產或無形資產所 ...

PDF 特許服務合約會計處理之探討 ─簡介ifric 12

首次適用: 原則上追溯調整 不追溯需重分類及作減損測試. 解釋函與IFRIC 12差異. X應用範圍不同. Y興建期資產認列. Y礎不同. Z興建期收入認列基不同 [營運期政府補助基收入認列不同\針對政府單位會基計處理規範不同. ൑ԛྤயᑕֶ࿰ഇֹϡѐࢨĞপధഇม ...

What is a Concession? | ContractHound Terminology Database

A concession is a kind of agreement in a negotiation where one party agrees to give up a point or allow a benefit to the other party in order to reach a compromise. It's like giving a little to get a little. For example, in a commercial contract, a company might agree to a lower price, faster delivery, or extra features in order to secure a deal.

金管會認可之解釋 | 勤業眾信 | 審計服務 - Deloitte US

服務特許權協議：揭露. SIC-32. Intangible Assets-Web Site Costs. 無形資產：網站成本. 註1 ：各號準則正體中文版詳細內容請至 金管會網站 「 國際會計準則 (IFRS)下載專區 」下載. 包含金管會認可及尚未認可之解釋介紹，讓您快速掌握各解釋的要點。.

Ifric 12 服務特許權協議 - 勤業眾信

IFRIC 12簡覽. 定義. 服務特許權協議係指政府或其他公家機構 (授權者)授權私人企業 (營運者)發展或改良、營運及維護授權者之公共建設資產。. 金融資產模式之會計處理. 在營運者因建造服務而具有能無條件向授權者或依授權者指示收取現金或其他金融資產之合約 ...

重要會計用語中英對照(「公辦民營」服務特許權協議) Flashcards | Quizlet

'public-to-private' service concession 「公辦民營」服務特許權協議 「重要會計用語中英對照」 43 Item Term in English Term in Chinese arrangement. ... 重要會計用語中英對照(行銷相關之無形資產) 18 terms. william_chang10329. 重要會計用語中英對照(應計會計假設 ) 36 terms.

威邦會計有限公司 - RIGHT POINT ACCOUNTANCY LIMITED - Hong Kong Enterprises

威邦會計有限公司是一家註冊於22-JAN-2010的香港企業。 ... The Inland Revenue (Amendment) (Tax Concessions for Intellectual Property Income) Ordinance 2024 has been published in th... Opportunities await Hong Kong 4-7-2024. I would like to, first of all, thank Phil (Manulife Asia President & Chief Executive Officer Phil ...

concession,(1)(政府授予的)許可權；特許權 (2)(為解決問題主動同意的)讓步 (3)折扣；回扣；減免 (4)國家核准並根據合同 ...

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concession bargaining,讓步談判,元照英美法詞典 － 免費線上查詢!

元照英美法詞典. 司律一二試總複習 預購+法研生享優惠 司法特考總複習 考前100天掌握考點

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

準備踏入會計領域的新手們，過多的會計專有名詞，是否讓你感到有些摸不著頭緒？尤其是原文書，真的是看起來一頭霧水？別擔心，這篇文將為你帶來會計專有名詞中英文對照表，輕鬆搞定會計術語與原文書!，還會為你解密會計科目的英文縮寫，讓你在工作、考試中更得心應手。

PDF 重 「重重重要會計用語中英對照」要會計用語中英對照」

1 「「「重「重重重要會計用語中英對照」要會計用語中英對照」 Item Term in English Term in Chinese 1 [Amount] recoverable 屣峵收(金額) 2 'Corridor' 「緩衝區」 3 'Cost of sales' method 「銷貨成岓」法 4 Acceptable under IFRSs 國際財務報導準則屣接受 5 Accountability of management 管理階層之課責性

CONCESSION中文(简体)翻译：剑桥词典 - Cambridge Dictionary

concession翻译：允许的事, （常指为结束争端而作出的）认可，让与，让步，妥协, 认输, 较低的价格, （对学生、老少或失业人群的）价格优惠，减价, 权利, （财产、土地等的）特许权;许可使用权…。了解更多。

Concession Definition & Meaning - Merriam-Webster

concession: [noun] the act or an instance of conceding (as by granting something as a right, accepting something as true, or acknowledging defeat). the admitting of a point claimed in argument.

CONCESSION中文(繁體)翻譯：劍橋詞典 - Cambridge Dictionary

concession翻譯：允許的事, （常指為結束爭端而作出的）認可，讓步，妥協, 認輸, 較低的價格, （對學生、老少或失業人士的）價格優惠，減價, 權利, （財產、土地等的）特許權;許可使用權, 特許經營權；特許銷售權。了解更多。

The 5 Best Concessions for Hire in Reston, VA | GigSalad

Mermaid Entertainment / Concessions. 15 miles from Reston. 14 Verified Bookings. Fast Free Quote. 4.76. Bowie, MD. Children's Party Entertainment / Concessions. 31 miles from Reston. 243 Verified Bookings.

Reston Town Center announces lineup for summer concert series

July 6: La Mafia Del Guaguanco (D.C. area salsa band) July 13: Big Sam's Funky Nation (New Orleans funk) July 20: Deanna Bogart Band (boogie-woogie/jazzy blues) July 27: The Reflex ('80s ...

Dulles Regional Chamber of Commerce

DRCC covers western Fairfax County, Eastern Loudoun, Town of Herndon

PDF Agreement of Sale/Sales Contract to be Provided to the Fee Appraiser

data, sales concessions, or property conditions typically contained in the agreement of sale. Furthermore, for VA loan origination purposes, VA expects that when the agreement of sale is available to the requester that a copy is provided to the appraiser. 4. Actions. The requester of a VA appraisal must provide a copy of the agreement of sale and