...赚取期摊配:企业在销售商品或提供劳务之前预先收取部分定金或服务费,即 预收账款,这种负债称为递延负债(deferred liabilities),它表示企业有责任在本 期和以后各期向客户提供商品或劳务;应将当期已提供商品或劳务而赚取的收入 转记收入账户。
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这类负债需要非常审慎的计价,因为其在未来多年递延,用来定价的“贴现率”哪怕有微小的变化都将对其现值产生巨大的波动。
Valuing these liabilities is tricky because they stretch many years into the future and their current worth swings wildly in response to small changes in the “discount rate” used to value it.
虽然这些欠高管的钱规模已达数十亿之巨,但大多数公司仍将这笔款项归入了“其他负债”;只有少数几家公司会指明那些可以归为递延薪酬的部分。
Even when the debts to their executives total in the billions, most companies lump them into 'other liabilities'; only a few then identify amounts attributable to deferred pay.
指递延收入、递延所得税负债等。递延收入系指:凡业经收纳,而应属于以后各期享有之收入。
Refer to deferred income, deferred income tax liabilities, and etc... deferred income refers to income items received by a business to be recorded as income in the future periods.
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