... 理解权责发生制基础 熟练掌握期末账项调整的四种基本类 型 熟悉编制财务报表的过程 掌握结账过程一、会计调整(Accounting Adjustments) 理论基础: 会计分期假设:本期与非本期 权责发生制基础:为了正确计量和确认 会计期内收入和费用,以确定当期的经 营成果。
基于16个网页-相关网页
In coming quarters, these figures may deteriorate because of accounting adjustments (some of the assets are questionable) and continuing defaults on mortgages.
随着新季度来临,这些数据将进一步恶化,因为会计数据要作更正,(一些资产评估有问题) ,还有就是抵押贷款还在继续拖欠。
Either keeping personal creditors accounts or making sundry creditors adjustments can consume inordinate amounts of administrative and accounting time.
无论是保留个人债权人账户,还是进行各种各样的债权人调整,都可能耗费过多的行政和会计时间。
The cost of depreciATion and expired insurance may be recorded as adjustments AT the end of the accounting period.
折旧费用和已耗保险费于会计期末在调整分录中记录。
应用推荐