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PDF 重要會計用語中英對照
2024-11-09 10:381 「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
「重要會計用語中英對照」 3 Item Term in English Term in Chinese 65 allowance account 備抵帳戶 66 Allowed alternative treatment 允許之替代處理 67 American share option 美式股票選擇權 68 Amortisation 攤銷 69 Amortisation method 攤銷方法 70 Amortisation period 攤銷期間 71 Amortised cost 攤銷後成本 72 Amortised cost of a financial asset or
備抵呆帳是什麼?Allowance for bad debts、呆帳 ... - YouTube
#初級會計學 #會計 #會計學 #accounting 講義下載:https://reurl.cc/83e6b7搭配初會講義:4-3森森初會講義購買連結:https://shopee.tw/product ...
Accounting for legal claims: IFRS compared to US GAAP - KPMG
These differences are illustrated in the following example. IFRS (provision) US GAAP (loss contingency) A legal claim has a 75% chance of being settled for $600 and a 25% chance of being dismissed. $600 (most likely outcome) $600 (most likely outcome) A legal claim might be settled between $400 and $600. The $600 outcome has a 75% probability ...
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 ...
Inventory Method (Appraisal System) 盤存法( 評價法) Retirement Method. 報廢法. Replacement Method. 重置法. Group Method. 集體折舊法.
What Is Allowance in Accounting? - Lesson | Study.com
Generally Accepted Accounting Principles. Allowances are the result of two principles in accounting: the matching principle and the conservatism principle. The matching principle, also known as ...
完Q之路(四十九):利得稅(Profits Tax)簡說(七) - Depreciation Allowances - 罔相心室
1. 一般用錢購買 (初期免稅額(Initial Allowance)+ 每年免稅額(Annual Allowance)) ; 2. 私人資產引入公司,當中不涉及金錢交易(只有每年免稅額(Annual Allowance),以其最初購入的成本作為名義上(Notional)的成本來計算); 以下固定資產的購置則直接100%扣稅: 1.
What are allowances? Types and examples - QuickBooks
This means tax needs to be withheld when paying the employee. The rules differ from country to country, but some of the most common taxable allowances include: Transport allowance. Travel allowance. Entertainment allowance. Uniform allowance. Housing allowance. Tool and equipment allowance. Medical allowance.
Depreciation Allowances under Hong Kong Profits Tax
10%, 20% or 30% depreciation allowance pool, depending on the nature of office furniture and equipment acquired. 60% of the qualifying expenditure in the year of acquisition (i.e. initial allowance) 10%, 20% or 30% of the remaining tax written down value each year since the year of acquisition (i.e. annual allowance) Motor vehicles.
報(公)帳|claim reimbursement. "claim reimbursement" 是「報公帳」的意思,但用英文表達時,較常使用 reimburse(報帳)這個動詞來表達,相關詞為 "expense account"(支出帳戶),這個帳戶是因應員工交際應酬時,來支付費用而開的。. 1.Be sure to save your receipts from the ...
「重要會計用語中英對照」 3 Item Term in English Term in Chinese 64 Allocation 分攤 65 Allowance 備抵 66 allowance account 備抵帳戶 67 Allowed alternative treatment 允許之替代處理 68 American share option 美式股票選擇權 69 Amortisation 攤銷 70 Amortisation method 攤銷方法 71 Amortisation period 攤銷期間 72 Amortised cost 攤銷後成本
香港納稅人可享受固定資產支出的折舊免稅額,但須繳納 利得稅 。. 授予折舊免稅額的常規條件是, 納稅人購置的固定資產 將產生應課稅收入。. 但是,根據香港稅法,在計算實體的利得稅負債時,資本支出本質上不可扣稅。. 因此,固定資產支出(如自用 ...
財團法人中華民國會計研究發展基金會-重要會計用語中英對照. 首頁 > TIFRS > 重要會計用語中英對照. 日期. 標題. 112/12/27. 「重要會計用語中英對照」 (2023年版) 111/12/30. 「重要會計用語中英對照」 (2022年版) 110/12/30.
折舊免稅額 Depreciation Allowances -香港商務服務-註冊香港公司、註冊BVI公司、台灣公司註冊、BVI公司註冊 ...
折舊免稅額 Depreciation Allowances. 在樓宇出售或拆卸時,如果建築成本的滾存額低於賣價,差額 ( balancing allowance) 可獲扣稅,即稅局追補以往給予過少的免稅額。. 但如果建築成本的滾存額高於賣價,差額 (balancing charge) 則會加進應課稅盈利,即稅局撤回以往給予過 ...
FAQ on Tax Treatment for Reinstatement Costs - Inland Revenue Department
Under Hong Kong Accounting Standard 17 ("HKAS 17"), if a lessee of premises is required under the terms of a lease agreement to reinstate the condition of the premises back to their original condition at the end of the lease, the lessee should accrue the reinstatement cost as an additional cost of the initial renovation based on the best estimate of the eventual costs of restoring the premises ...
Allowance for uncollectible notes receivable due from related parties 119 應收帳款淨額 Accounts receivable, net 指商業因出售商品或勞務等而 生之債權。 The claim of the business entity resulting from sale of goods or services. 1191 應收帳款 Accounts receivable 1192 備抵銷售退回及折讓 Allowance for sales returns
57 實物配給或代金 Allowance in Kind or Cash 58 ... 15 會計帳簿及憑證 Accounting Books and Vouchers 16 會計基礎 Accounting Basis 17 權責發生制 Accrual Basis 18 現金收付制 Cash Basis 19 會計年度 Fiscal Year 20 營利事業所得額 The Amount of the Profit-seeking ...
因此,若你獲提供的居所為服務式住宅,税務局一般會以10%來計算此類居所的「租值」;然而,税務局或會就個別個案審閱其情況以決定居所的類別。. 如你要支付租金予業主或僱主,可從「租值」減去該筆租金。. 當僱主提供一住宅單位作為你的居所,而計算 ...
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」 3 Item Term in English Term in Chinese 65 Allowance 備抵 66 allowance account 備抵帳尜 67 Allowed alternative treatment 允許之替屈處理 68 American share option 美式股票選擇權 69 Amortisation 攤銷 70 Amortisation method 攤銷尣法 71 Amortisation period 攤銷期間 72 Amortised cost 攤銷後成岓
【Provision and Allowance】你說準備和備抵,一樣嗎? - Blogger
到這邊,很明顯的provision是針對負債(liability)所用的字,中文解釋為準備,例如:負債準備(provision for liabilities)、或有負債(provision for contingent liabilities)等。. 而allowance則是應收帳款相關科目的用詞,例如:備抵呆帳(allowance for bad debt)。. 怎麼說呢 ...
會計問題 - 自由講場 - Baby Kingdom - 親子王國 香港 討論區
1 ) 員工OT claim 食飯係入 Staff Welfare or Staff Messing 呢 ? 2樣都得. 2 ) 公司年晚飯請埋客人食係入咩數 ? 入entertainment. 3 ) 公司剛滿一年是否於 18 個月內還是以外報稅 呢? 有限公司既話, 第1次稅表係18-20個月內會收到. 無限獨資就跟個人稅表去報.
完Q之路(五十一):利得稅(Profits Tax)簡說(九) - Commercial Building Allowance
完Q之路(五十一):利得稅(Profits Tax)簡說(九) - Commercial Building Allowance. 商業樓宇免稅額 (Commercial Building Allowance , CBA)和工業樓宇免稅額(Industrial Building Allowance, IBA) 的處理手法相似。. 明白IBA概念的人便會明白CBA。. 根據稅務條例s.40 (1),商業建築物 ...
Attendance Allowance rules older people need to know or monthly ...
The latest figures from the Department for Work and Pensions (DWP) show that at the end of November last year, there were nearly 1.6 million people across Great Britain receiving additional financial support through Attendance Allowance.The data also indicated that over 140,000 people living in Scotland are now receiving either £72.65 or £108.55 each week through the benefit.
Extra £434 a month for people with eyesight issues - way to claim
Who can't claim Attendance Allowance. However, it's important to note that you cannot claim Attendance Allowance if you are already receiving PIP or Disability Living Allowance (DLA) to cover your ...