修會計課同學請注意,老師講義有Bond Redemption部份...科目講義只寫成Loss on Redemption...請同學注意債券贖回損失科目是Loss on Bond Redemption, 債券贖回利得 ... ... <看更多>
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修會計課同學請注意,老師講義有Bond Redemption部份...科目講義只寫成Loss on Redemption...請同學注意債券贖回損失科目是Loss on Bond Redemption, 債券贖回利得 ... ... <看更多>
#1. Retirement of bonds是什么意思? - 译问
Retirement 与bonds连用时,意思并非常见的“退休;退役;退出”,而是“清偿;收回;回赎”之义。它通常指以清偿方式将债券或其他证券从流通领域中收回而予以注销,亦指将 ...
債券證書, bill of debts, 漢英會計詞彙. 債券證書, bond certificate, 漢英會計詞彙. 債券贖回, retirement of bond, 漢英會計詞彙. 債務, debt, 漢英會計詞彙.
... 贖回科目,我們現在是教這樣的科目,IFRS改來改去,不知道您是使用何時的教科書版本,不過金額是對的原文是Gain on Retirement of Bonds 我是B8.
#4. retirement of bonds 中文 - 查查在線詞典
retirement of bonds 中文::債券的收回…,點擊查查權威綫上辭典詳細解釋retirement of bonds的中文翻譯,retirement of bonds的發音,音標,用法和例句等。
#5. 13-2 債券發行的會計處理
應支付的現金利息,而利息支付的期間可能是半年一期或一年一期,目前以半. 年一期較為常見。 Market information for bonds. Bonds. Maturity. Yield.
#6. retirement of bonds相关问题 - 百度知道
On April 1,2008, Marin retired $240,000 of these bonds at 101 plus ... 估计这就是retirement of bonds的含义。 ... 找个学会计的算算吧。
會計. 7. Accounting and Reporting by Retirement. Benefit Plans. 退休給付計畫之會計與報導. 8. Accounting estimate. 會計估計.
#8. 中原大學財金系辦專區- 修會計課同學請注意,老師講義有Bond...
修會計課同學請注意,老師講義有Bond Redemption部份...科目講義只寫成Loss on Redemption...請同學注意債券贖回損失科目是Loss on Bond Redemption, 債券贖回利得 ...
一、 會計上的負債較法律上的負債意義為廣,許多遞延貸項如遞延所得稅負 ... retirement cost—equal to the initial liability amount—of $162,892.
#10. 國家教育研究院-會計學學術名詞 - SheetHub.com
英文名稱 中文名稱 56873745 reserve for unrealized increment in assets value 未實現資產增價準備 56873746 reserve for variations in actuarial assumption 精算臆測差異準備 56873747 reserve for wear and tear 耗損準備
#11. 找retirement會計相關社群貼文資訊
提供retirement會計相關文章,想要了解更多bond retirement會計、retirement ... 作为会计术语,retirement of bonds在财务报表中主要体现在公司的长期债务这一栏。
#12. bond retirement中文,大家都在找解答 旅遊日本住宿評價
... 點擊查查權威綫上辭典詳細解釋gain on bond retirement的中文翻譯,gain on bond retirement的發音,音標,用法和例句等。 ,loss or gain on bonds retirement中文 ...
#13. loss or gain on bonds retirement是什么意思 - 沪江网校
沪江词库精选loss or gain on bonds retirement是什么意思、英语单词推荐、翻译loss or gain on bonds retirement是什么意思。
#14. 推定收回損益之認列- Par value theory 面額法p240
A constructive retirement of parent bonds occurs when an affiliate purchases the outstanding bonds of the parent. 推定損益發生之情形. The purchaser records the ...
#15. 財務英語英漢對照表(B) - MBA智库百科
BAA Membership 英國會計學會會員資格*BAA Objective 英國會計學會目標*BAA Sub-Groups 英國會計學會 ... bond retirement 債券清償; bond risk premium 債券風險溢酬 ...
#16. 政府之財務報導 - 行政院主計總處
所提供之會計訊息,應適切表達政府之業務與財務狀況、資金流量及施政績效, ... 退休(retirement leave),與 ... 有交易市場之債券(marketable bonds).
#17. sinking fund bond - 償債基金債券 - 國家教育研究院雙語詞彙
學術名詞 會計學, sinking fund bond, 償債基金債券. 學術名詞 管理學名詞 ... reserve for retirement of sinking fund bonds. 暫無建議訊息.
#18. 償債基金債券償還準備英文 - 三度漢語網
中文詞彙 英文翻譯 出處/學術領域 償債基金債券償還準備 reserve for retirement of sinking fund bonds 【會計學】 償債基金債券 sinking fund bond 【管理學名詞】 償債基金債券 sinking fund bond 【會計學】
#19. central provident fund - Linguee | 中英词典(更多其他语言)
... 会,会计与企业管制局以及新加坡管理学院已与各国联系不断增强其有效的地位。 ... 員或僱員,亦不得僅憑藉本條例而有權參加AIA Retirement Fund Scheme (友邦退休 ...
#20. Accounting Terms
財務會計之環境及會計理論之發展. Financial Accounting. 財務會計. Managerial Accounting. 管理會計. General Purpose Financial Reporting 一般用途財務報導.
#21. 熱門退休規劃線上課程- 更新於[2022 January] | Udemy
退休規劃與下列類別相關: 財務與會計個人成長 ... Understanding Stock-based Compensation and Retirement Plans. Learn more about what is in your compensation ...
#22. accrual accounting - Translation into Chinese - Reverso Context
Best accounting practices prescribe the use of full accrual accounting for post-retirement benefits. 26. 最佳的会计做法规定对退休后福利采用全额应计制会计 ...
#23. 2454 聯發科技股份有限公司及子公司合併財務報表暨會計師核 ...
之合併損益表、合併股東權益變動表及合併現金流量表,業經本會計師核閱竣事。上開合併財務. 報表之編製係管理階層之責任,本會計師 ... GVEC CBO SERIES 2006-B BONDS.
#24. 會計術語英漢對照表
推定贖回損益, constructive gains and losses on bonds. 推定贖回, constructive retirement. 消費稅, consumer tax. 當代理論, contemporary theory.
#25. 公務人員退休撫卹基金詞彙 - 考試院
財團法人中華民國會計研究發展基金會( Accounting Research ... 美國文官退休制度( Civil Service Retirement System, USA ... Recognition Bonds(Chile).
#26. 賦稅業務中英文詞彙對照表中文詞彙英文詞彙所1 綜合所得稅...
Retirement Pay. 76 退職金. Separation Pay. 77. 配偶薪資所得分開計. 稅合併報繳 ... 136 會計師查核簽證申報 ... Zero-coupon Bonds. 326 預付公司稅.
#27. 國庫業務中英文詞彙對照表 - 財政部全球資訊網
44 逾會計年度受. 款人更正申請 ... Central Government Development Bonds and Loans Act. 3. 中央公債經理 ... Retirement Pay. 23 資遣費. Severance Pay ...
#28. 找retire bond中文相關社群貼文資訊
... 想要了解更多bond retirement會計、retirement會計、retire bond中文相關法律資訊 ... Cramer: Why bonds could be bad for retirement - CNBC。
#29. 臺灣綜合大學系統109 學年度學士班轉學生聯合招生考試試題
會計 學. 科目碼. B1092. #. ※本項考試依簡章規定各考科均「不可以使用計算機 ... The 12% bonds payable of Nyman Co. had a carrying amount of €832,000 on December ...
#30. IAS 26 — Accounting and Reporting by Retirement Benefit Plans
IAS 26 outlines the requirements for the preparation of financial statements of retirement benefit plans. It outlines the financial statements required and ...
#31. 会计学原理——长期负债(2) - 知乎专栏
日记账用直线摊销法straight line amortization method记录bonds ... 会计学原理——长期负债(2) ... Gain on retirement of bonds payable1,919.
#32. MA02_85.pdf
Retirement of two-thirds of thic bonds payabic on October 2, 1994. Purchasc price of the ... 水準者,在會計上即認為此一企業具有商譽,而商譽僅有在向外購.
#33. 國立臺灣體育大學九十八學年度學士班轉學考試試題
會計 學. ※注意:1答案一律寫在答案卷上,否則不予計分。 ... A company issued 5-year, 7% bonds with a par value of $100,000 and ... on this retirement is:.
#34. 國立彰化師範大學99 學年度碩士班招生考試試題
科目:會計學(含中級會計學). 請在答案紙上作答. 共6 頁,第1 頁 ... convertible bonds are convertible into 75,000 shares of common stock.
#35. Defense Finance Accounting Service (DFAS)
Description of and instructions for submitted claims of secondary dependency for incapacitated children, students aged 21 and 22, parents, and wards of the ...
#36. 銘傳大學103年度轉學生招生考試企業管理學系
企業管理學系、國際企業學系、會計學系、財務金融學系、應用統計資訊系、 ... Prepare the journal entry to record the bonds' retirement on January 1, 2013, ...
#37. Kendal Capital Management 員工、地點、職涯 - LinkedIn
... Equities, Government Bonds, Individual Retirement Accounts, Keoghs, Life Insurance, ... Retirement Plans Securities offered through AEGIS CAPITAL CORP.
#38. 建興聯合會計師事務所 - 高雄銀行
財務報表所採用之會計原則及所作之重大會計估. 計,暨評估財務報表整體之表達。本會計師相信 ... Bills and bonds purchased under resale agreements.
#39. Individual Retirement Account (IRA) Application 個人退休賬戶 ...
To learn more about the use of margin in a retirement account and the ... Bonds. 債券. Options. 期權. What Type of Activity Do You Plan to Conduct in Your ...
#40. 學術研習營-財金及會計學門課程總表
returns on stocks and bonds. Journal of Financial Economics 33,. 3-56. 3. Fama, E.F., French, K.R., 2015. A five-factor asset pricing.
#41. 会计学(全英) 课程教学大纲 - 广东财经大学教务处
Teaching. Chapter 12 Long-term liabilities. 3. A. Basics of Bonds. B. Bond Issuances. C. Bond Retirement. D. Long-term Notes Payable. Assignment.
#42. Financial Glossary - Tax Words and Phrases - ASIAN, Inc
會計. accounting method. 會計記帳方法. accounting period. 會計結算期 ... distributions from pensions, annuities, retirement or profit-sharing plans, IRAs, ...
#43. Notes To The Financial Statements 財務報表附註 - :: HKEX ...
retirement plans, including contributions payable under the ... balance sheet date of long term government bonds that.
#44. Guide to Indonesian Accounting, Commercial, and Tax terms ...
印尼财务会计准则: 资. 产负债表与利润表. 42. International. Financial. Reporting. Standards (IFRS):. Balance Sheet and Profit and. Loss Account.
#45. Chinese (Traditional) Glossary of Tax Words and Phrases - IRS
現金收付會計法. cash retirement. 現金清償. cash withdrawal. 現金提取. cashier's check. 銀行本票. casualty. 意外事故死亡. casualty loss. 意外事故死亡损失.
#46. 企业会计准则通用分类标准保险业扩展部分元素清单— 中文
[920500] 重要会计政策的确定依据以及会计估计中所采用的关键假设和不确定因素. ... Supplementary retirement benefits payables, increase in current period.
#47. 2016 ANNUAL REPORT - 臺北市首座
會計 處. Accounting Division. 法政處. 稽核室. Audit Office ... that employees will receive on retirement for their services with the Company ...
#48. 「JP Morgan固定收益投資管理研討會」心得報告
會計 (利用模擬的公司營運過程建構資產負債表使學員更清楚各科目 ... 1 Defined Benefit Pension (DB Pension)︰ To provide lifetime retirement income.
#49. 美国CPA《财务会计与报告》知识点:长期负债、应付债券
Include:bonds payable,long-term promissory notes payable,Long-term leases,post-retirement pension payable,deferred income taxes ...
#50. 勞工退休基金監理會
Bonds and active planning for a Niche Market ... Besides, the effectiveness of retirement fund operation has also been ... 合夥會計師兼所長.
#51. 104 年- [無官方正解]104 淡江大學轉學考會計學#53511
The carrying value of the bonds on the retirement date was $679,000. The bonds pay semiannual interest and the interest payment due on June 30, 2014, ...
#52. yhzq.pdf
港-會計日期;記帳日期;結算日期;. 會計結算日期 accounting equation ... application for retirement of bill ... bonds with non-detachable warrants.
#53. Proposed Five-Year Financial Plan - SF Controller's Office
assumes a return on San Francisco Employees' Retirement System (SFERS) ... When issued, G.O. bonds proposed by the Capital Plan will not ...
#54. A company is considering the early retirement of its 10 ... - 高顿
Because of the retirement of the bonds is done by spending cash, the total asset. ... Before retiring the bonds, the company's capital structure was If the ...
#55. 台中商業銀行
Capital, Stock Shares, Corporate Bonds, Special Shares & Participation in the ... 五、 最近年度財務報表,含會計師查核報告、兩年對照之資產負債表、損益表、 ...
#56. 淡江大學九十四學年度轉學生招生考試試題
科目:會計學(一) ... (a) Howell Corporation purchased $400,000 of its bonds on June 30, 2002, ... The carrying value of the bonds on the retirement date.
#57. 陸、營運概況 - 中華郵政
會計 年度Fiscal Year. 92/2003 ... deposited in other banks; invested in bonds, bills, domestic ... of Chunghwa Post, Regulations Governing the Retirement and.
#58. 會計用語中英對照 - SlideShare
1 「「「「重重重重要會計用語中英對照」要會計用語中英對照」要會計用語中英對照」 ... Accounting and Reporting by Retirement Benefit Plans 退休福利計畫之會計與 ...
#59. 新聞稿及截至二零一零年十二月三十一日止年度全年度業績公告
益對沖淨額的會計影響(已納入相關遞延保單獲得成本攤銷)並將其計入短期波動。 ... 分紅保單由分紅子基金支持,可以是整付保費(例如Onshore Bonds 或Flexible ...
#60. 交通銀行愉盈退休強積金計劃BCOM Joyful Retirement MPF ...
The objective of the Fund is to achieve steady growth over the long term through investment in a portfolio of global bonds. 評論Commentary*. 今年最後一季的焦點 ...
#61. 財務報表附註Notes to the Financial Statements - 南洋商業銀行
中包括所有適用之香港財務報告準則、香港會計準則. 及詮釋)編製,並符合香港《公司條例》之 ... The Group contributes to defined contribution retirement schemes.
#62. 123 - Café de Coral
... employment or retirement when the employee fulfills certain circumstances ... 2 重要會計政策摘要(續) 2.23 僱員福利(續) (iv) 長期服務金本集團根據香港 ...
#63. 境外結構型商品發行機構或保證機構發生重大事件 - 南山人壽
viduals, trusts, retirement benefit plans and other institutions. Un- ... Equity-linked bonds or notes: linked to a single stock, a basket.
#64. Consolidated Balance Sheet 綜合資產負債表
Retirement benefit obligations ... 編製此等綜合財務報表採用之主要會計政 ... using interest rates of high quality corporate bonds.
#65. 國立中正大學93 學年度碩士班考試試題暨解答 - 志聖文教
系別:會計學系(所)-甲組 ... Amortization of premium on bonds payable, $2,000 Payments of dividends, ... Payment to retire bonds, $42,000.
#66. 忙碌董事、風險承擔與債務資金成本 - 台灣金融研訓院
法已取消董事應具備股東資格之限制,明定董事應具備營運判斷能力、會計及財務分析能力、經 ... “Common Risk Factors in the Returns on Stocks and Bonds”,.
#67. Accountants and Auditors : Occupational Outlook Handbook
... financial investments such as stocks, bonds, and real estate. ... insurance, investment, retirement, and wealth transfer planning to ...
#68. <姆斯>【現貨】Principles of Risk Management and Insurance ...
... and Health Insurance Ch17 Employee Benefits: Retirement Plans Ch18 Social ... Bonds 購買<姆斯>【現貨】Principles of Risk Management and Insurance 14/e ...
#69. NOTES TO THE FINANCIAL STATEMENTS 財務報告附註
《香港會計準則》、詮譯與及香港普遍採納的. 會計原則及香港《公司 ... Gains or losses arising from the retirement or disposal of fixed assets.
#70. 美國證券市場相關制度
論批評下,美國證券管理委員會(SEC)及公開發行公司會計委員會(PCAOB)已 ... 債(Government Bonds)、聯邦機構證券(Government Agency Securities)、地方政府債.
#71. 94年度年報 - 陽信銀行
業務處:掌理制度、組織、章程、經營計劃、年度預算、長期股權投資、會計、全行性業 ... employment, promotion, transfer, employee welfare, retirement, ...
#72. Wood Pension Plan Trustee's report and financial statements
Wood Pensions is headed by Ms E Hanna (Senior Retirement Manager) and is supported ... accrued income on fixed interest bonds, dividend income on equities, ...
#73. 二 一 至一一年度政府綜合財務報表(按應計制編製) Accrual ...
更改會計政策後的整體影響為:在財務表現表匯報的淨盈餘減少23.74 億港元(二○○九至 ... gratuities for civil servants and interest expenses on bonds and notes, ...
#74. ANNUAL REPORT 2007 二零零七年報NATURAL BEAUTY ...
二零零七年年報. 自然美生物科技有限公司. Corporate Information (Continued). 公司資料(續). 核數師. 德勤•關黃陳方會計師行. 執業會計師. 香港.
#75. 會計科目中英對照及編碼
Long-term investments including investing in stock bonds and real estate. Page 9. 9. 一級. 科目. FIRST. GRADE.
#76. 2012 AR draft-Jun 4th - 摩根士丹利中国
for European investment grade bonds at Morgan Stanley & Co. ... 本银行编制的财务报表符合新会计准则的要求,真实、完整地反映了本银行2012 年12 月.
#77. Untitled - 財團法人證券投資人及期貨交易人保護中心
to purchase government bonds. ... in bonds and 2% in stocks. ... 人監督管理準則」及一般公認會計原則編製,足以允當表達財團法人證券投資人及期貨交易人保護中心.
#78. 104年度年報 - 中國人壽
Continuing to focus on retirement solutions, health insurance, ... 事項之查核證據、評估管理階層編製財務報表所採用之會計原則及所做之重大會計 ...
#79. 海外監管公告
公認會計原則」)編製之主要報表格式,包括合併財務狀況表、合併綜 ... Loss on changes in fair value of convertible bonds.
#80. 財務報表附註 - 康师傅控股有限公司
本財務報表乃按照香港會計師公會 ... 告準則外,本財務報表採用之會計 ... on government bonds of the PRC that have maturity dates.
#81. 福晟國際控股集團有限公司
components of convertible bonds. 64,377. 196,436. 其他費用 ... 第17號「租賃」(「香港會計準 ... Retirement benefit contributions.
#82. CHBAnnualReport2007.pdf - 彰化銀行
such as financial bonds, corporate bonds, and ... 財務管理處:依據法令及一般公認會計原則規定, ... Retirement and pension plans (including compensation.
#83. 会计常用词汇(汉译英) - 中国融资租赁(西湖)论坛
account title 帐户名称,会计科目accounting year 或financial year 会计年度 ... 债券Short-term investments - corporate bonds
#84. 《強制性公積金計劃(一般)規例》 Mandatory Provident Fund ...
accounting practice unit (會計執業單位) means a practice unit ... Occupational Retirement Schemes Ordinance (Cap. 426);.
#85. INDEPENDENT AUDITOR'S REPORT 獨立核數師報告書
現金流量表,以及主要會計政策概要及其他附註. 解釋。 旅發局成員就財務報表須承擔的責任 ... (ii) Gains or losses arising from the retirement or disposal of an.
#86. 聖馬丁國際控股有限公司及子公司 - MoneyDJ
按新臺幣換算之主要財務報表暨依中華民國一般公認會計原則重編後之主要 ... Reference is made to the convertible bonds which the Company ...
#87. 各國中央銀行法選輯(2013 年版)
the Bundesbank Act; they shall receive their salaries as retirement pensions for ... facilities; nor shall it be permitted to buy government bonds from new.
#88. Public Company Accounting Oversight Board (PCAOB)
... Fund Analyzer · Retirement Ballpark E$timate · Social Security Retirement Estimator. Calculators ... Expand; Bonds or Fixed Income Products.
#89. GFOA Scholarships
... Retirement & Benefits Administration · Treasury & Investment Management ... LIBOR Resource Center · Tax Exempt Municipal Bonds · Advance Refunding ...
#90. AN ENGLISH-CHINESE GLOSSAR Y OF SECURITIES ... - SFC
兩-會計期;會計期間;會計報告期 accounting policy ... application for retirement of bill. 兩-贖票申請書 ... bonds with non-detachable warrants.
#91. 綜合授信總約定書 - SEC.gov
借款人同意要求受託查核簽證之會計師將財務報表查核報告副本送達財團法人 ... shipping documents from the Bank or fails to retire the documents ...
#92. Annual Report and Accounts 2012-13 - GOV.UK
protecting those closest to retirement. The Police ICT Company Ltd has been ... of crime and bail bonds. These funds are not recognised in ...
#93. 序号学科大类学科细分中文学科细分书名作者电子书出版日期纸 ...
会计. Auditing. 审计学. Harnessing the Power of Continuous ... The Retirement Plan Solution: The ... Encyclopedia of Municipal Bonds: A.
#94. SAP Software Use Rights SAP 軟體使用權利PREAMBLE 前言 ...
bonds, that are received by or transmitted through the application are ... 對於SAP S/4HANA (適用於會計整合):項目係指一年內已簽訂契約之物件、資產及服務數量 ...
#95. Advanced accounting (高级会计学) - 西安交通大学图书馆
本书由四位欧美著名大学教授合力打造,是美国会计学的主流经典教科书。自1985年第1版问世以来,一版再版, ... Constructive Gains and Losses on Intercompany Bonds.
#96. Summary of Consolidated Financial Results for ... - Azbil Corporation
As of December 31, 2014. Non-current liabilities. Bonds payable. 40. 20. Long-term loans payable. 2,215. 1,590. Provision for directors' retirement benefits.
#97. 英汉、汉英双解会计辞典 - 第 256 頁 - Google 圖書結果
A sinking fund may be created for the retirement of bonds all or a major portion of which mature at one time; it is created and added to by periodic ...
#98. 中級會計學歷屆試題詳解(102~100年): 檢察事務官.會計師.會研所
會計師.會研所 孔王補習班 , 高點出版, [司法三等], [會計師], [研究所] ... the loss that Nixon should record on the early retirement ofthe bonds onJuly2,2011?
retirement of bonds會計 在 #請益Help 會計學 - 考試板 | Dcard 的推薦與評價
... 贖回科目,我們現在是教這樣的科目,IFRS改來改去,不知道您是使用何時的教科書版本,不過金額是對的原文是Gain on Retirement of Bonds 我是B8. ... <看更多>