28 – Accumulated Depreciation
Bookkeeping – Everyone Can Do It – 28 – Accumulated Depreciation – PDF 1. 当我们购买固定资产被时，它不被认列为损益表上的一项费用支出。 2. 该资产的总价值，将会体现在公司的资产负债表上。 3. 在资产的使用年限内，其成本随着其价值的逐年下降而成为费用。此时资产负债表上资产价值的减少，将会在损益表上反映为折旧费用。 4. 累计折旧是资产负债表上的一个贷方余额，它是资产在其使用寿命内计入损益表的全部成本。 5. 在插图中阅读更多内容 🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 1. When a fixed asset is purchased, it is not recognized as an expense on the Income Statement. 2. The asset’s total value is represented on the company’s balance sheet. 3. […]
29 – Why Should We Care to Record Depreciation
Bookkeeping – Everyone Can Do It – 29 – Why Should We Care to Record Depreciation – PDF 1. 我们现在明白了什么是折旧，如何计算折旧，计算折旧所需的信息，以及也看了如何计算折旧的例子。 2. 让我们来看看为什么我们要关注折旧问题。 3. 在插图中阅读更多内容 🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 1. After understanding what depreciation is, how to calculate it, the information required to calculate it, and looking at examples of how to calculate depreciation, we can go on to […]
30 – Is Depreciation a Fixed Cost
Bookkeeping – Everyone Can Do It – 30 – Is Depreciation a Fixed Cost – PDF 1. 说到折旧，对于大多数的折旧方法而言，是一种固定成本，因为每年的金额是固定的，不管企业的活动水平是否改变。 2. 生产单位法是这个法则的一个例外。 3. 在插图中阅读更多内容 🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 1. For most depreciation methods, depreciation is a fixed cost because the amount is fixed each year, regardless of changes in the level of activity of the business. 2. The units of […]
17 – Prepaid Expenses
Bookkeeping – Everyone Can Do It – 17 – Prepaid Expenses – PDF 1. 租金、保险和期刊是一些公司被要求提前付款的服务或商品的例子。 2. 这些公司在获得相关服务或商品之前，就以及作出了相关的支出。 3. 这些费用被称为”预付费用”。 4. 在插图中阅读更多内容 5. 加入我们的 Telegram – http://bit.ly/YourAuditor 🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 1. Rent, insurance, and periodicals are examples of services or goods for which some companies require payment in advance. 2. These companies reported expenses before some benefits have […]
18 – Unrecorded Expenses (Part 1)
Bookkeeping – Everyone Can Do It – 18 – Unrecorded Expenses (Part 1) – PDF 1. 会计原则要求在费用发生时予以记录，而不考虑付款的时间，因为这影响到所有者权益。 2. 未入账的费用是指在当期发生但后来才支付的费用。 3. 当月赚取的工资但在下个月支付，就是一个很典型的“未入账的费用”的例子 4. 另一个常见的例子是，为银行贷款所支付的利息以及水电费的支出。 5. 在插图中阅读更多内容 6. 加入我们的 Telegram – http://bit.ly/YourAuditor 🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 1. Accounting principles require that expenses be recorded when they are incurred, regardless of when the payment is made as this affects owners’ equity. […]
19 – Unrecorded Expenses (Part 2)
Bookkeeping – Everyone Can Do It – 19 – Unrecorded Expenses (Part 2) – PDF 1. 会计原则要求在费用发生时予以记录，而不考虑付款的时间，因为这影响到所有者权益。 2. 未入账的费用是指在当期发生但后来才支付的费用。 3. 当月赚取的工资但在下个月支付，就是一个很典型的“未入账的费用”的例子 4. 另一个常见的例子是，为银行贷款所支付的利息以及水电费的支出。 5. 在插图中阅读更多内容 6. 加入我们的 Telegram – http://bit.ly/YourAuditor 🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 1. Accounting principles require that expenses be recorded when they are incurred, regardless of when the payment is made as this affects owners’ equity. […]
20 – Unrecorded Revenue
Bookkeeping – Everyone Can Do It – 20 – Unrecorded Revenue – PDF 1. 根据权责发生制会计 [Accrual Basis of accounting]，收入应记录在赚取收入的期间，无论何时才收到客户的付款。 2. 通过这种方式，收入与收入发生期间的支出相匹配。 3. 当我们说“未入账的收入”时，我们指的是在本期赚取，但要等到之后才收到钱的收入。 4. 贷款的利息收入是其中一种例子。 5. 在插图中阅读更多内容 6. 加入我们的 Telegram – http://bit.ly/YourAuditor 🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 1. According to the Accrual Basis of accounting, revenues should be recorded for the period in which they are earned, regardless of […]
21 – What Is Depreciation
Bookkeeping – Everyone Can Do It – 21 – What Is Depreciation – PDF 1. 折旧的定义是系统化地减少固定资产的记录成本，直到该资产的价值为零或在会计界眼中看来可以忽略不计。 2. 在插图中阅读更多内容 3. 加入我们的 Telegram – http://bit.ly/YourAuditor 🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 1. Depreciation is defined as the systematic reduction of the recorded cost of a fixed asset until the asset’s value is zero or negligible in the eyes of the accounting profession. […]
22 – What kind of Assets can you Depreciate
Bookkeeping – Everyone Can Do It – 22 – What kind of Assets can you Depreciate – PDF 1. 根据会计标准，资产必须满足一些条件，我们才会计提折旧 2. 在插图中阅读更多内容 3. 加入我们的 Telegram – http://bit.ly/YourAuditor 🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 1. According to accounting standards, some requirements must be met before we can depreciate them 2. Please read more in the illustration 3. Join our Telegram – […]
23 – Useful Life
Bookkeeping – Everyone Can Do It – 23 – Useful Life – PDF 1. 针对使用期限，马来西亚财务报告准则 [MFRS] 第116条第6段作出了诠释 2. 在插图中阅读更多内容 3. 加入我们的 Telegram – http://bit.ly/YourAuditor 🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 1. Paragraph 6 of MFRS 116 provides an interpretation of the useful life 2. Please read more in the illustration 3. Join our Telegram – http://bit.ly/YourAuditor 🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 Bookkeeping – Everybody […]
