财报术语之Write-down - 旗渡翻译 - 译问
2024-11-10 18:08减记是会计术语，是指资产的公允市场价值低于账面价值导致资产减值时资产账面价值的减少。. 减记的金额是资产账面价值与企业以最佳方式处置资产可获得的现金之间的差额。. A write-down is the opposite of a write-up, and it will become a write-off if the entire value of the asset ...
Write-Ups: Understanding, Calculations, and Real-world Examples
Step-by-step write-up scenario: Company A acquires Company B for $100 million. Company B's net assets initially valued at $60 million. Assets and liabilities marked-to-market, revealing $85 million fair market value. $25 million increase in book value represents the write-up. $15 million difference booked as goodwill on Company A's balance ...
An asset write-up is the opposite of a write-down, and both are non-cash items. 增记是指由于资产的账面价值低于公允市场价值而对其账面价值进行增加。. 如果公司被收购，并且根据并购会计核算的购买法将其资产和负债重述为公允市场价值，则通常会进行增记。. 如果没有正确 ...
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 ...
What Is Write Up In Accounting | LiveWell
In the field of accounting, a crucial task that is often performed is the "write up.". This term refers to the process of adjusting and correcting financial records to accurately reflect the true financial position of a company. Write up plays a significant role in ensuring the accuracy and integrity of financial statements and reports.
How to take a write-off in accounting — AccountingTools
Step 1. Determine the Amount of the Write-Off. It is entirely possible that only a portion of the amount recorded on the books for an asset (known as its carrying amount) needs to be written off. For example, the market value of a fixed asset may now be half of its carrying amount, so you may want to write off just half of its carrying amount.
Write-Down: Definition in Accounting, When It's Needed ... - Investopedia
Write-Down: A write-down is the reducing of the book value of an asset because it is overvalued compared to the market value. A write-down typically occurs on a company's financial statement ...
Writing Off Accounts Receivable | Open Textbooks for Hong Kong
The receivable is removed by this entry: The $1,000 write-off reduces both the accounts receivable and allowance for doubtful accounts. The write-off does not affect net realizable accounts receivable, as demonstrated below. A write-off does not affect bad debt expense. Recall that the adjusting entry to estimate uncollectible accounts was:
【初級會計學】會計入門 第一集 會計基本概念 Accounting in Action - YouTube
00:00 前言01:28 會計的定義02:51 會計的意義及目的05:40 會計資訊的程序13:31 會計要素及會計恆等式28:01 會計科目38:37 財務報表44:26 情境題
1 「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
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
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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 ...
CFA一级必背高频考点：Measurement of Inventory - 正保会计网校
存货的 write-down 和 write-up 对公司的财务比率影响很大，可能会使公司不同时期的业绩失去可比性，这也是分析师在进行公司评估时需要注意的地方。 如果想要了解更多 CFA 重点难点解读，可以关注正保会计网校 CFA尊享无忧 班课程，高效备考，老师指导， 快来 ...
Write Something Up中文(繁體)翻譯：劍橋詞典
write something up翻譯：（根據筆記）詳細寫出, 記錄（某人的）違法（或違規）行為, （對戲劇、電影等的）報道，評論。了解更多。
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 ...
一文了解财报术语之Write-up. 增记指资产账面价值低于公允市场价值时进行的价值增加，通常发生在公司收购或资产初始价值记录不当等情况下。. 增记影响资产负债表，但不被视为积极预兆。. 在资产增记期间，考虑无形资产和税收影响。. 例如，收购时按市值 ...
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政府及非盈利組織會計 會計術語名稱 英文名稱 預算周轉金: public finance-budgetary revolving fund 預算舉借債務: public finance-debts 預算結餘: budget surplus 中國預算會計: governmental and non-profit oragnization accounting in China 預撥款項: appropriation in advance 醫院資產: saaets of hospitals ...