折舊/攤銷是什麼？折舊與攤銷有什麼差別？ - Mr.Market市場先生
2024-11-16 03:12折舊 (Depreciation)是一種將固定資產 (有形資產)的成本，按照使用年限或預期壽命進行分配的方式，代表一項資產的價值被用掉了多少。. 攤銷 (Amortization)是將無形資產的成本分攤到特定時期的方法，通常是指資產使用壽命的過程，無形資產是指對公司相當重要的 ...
1 重要會計用語中英對照 配合2014年版國際務報導準則修訂 Item Term in English Term in Chinese 1 [Amount] recoverable 可回收(金額) 2 'Corridor' 緩衝區 3 'Cost of sales' method 銷貨成本法 4 Acceptable under IFRSs 國際 務報導準則可接受 5 Accountability of management 管理階層之課責性 6 Accounting 會計
法，按期提列折舊，其 累計折舊應列為固定資 產之減項。 Assets which are purchased for continued and long-term use in earning profit in a business. They are written off against profits over their anticipated life by charging depreciation expenses (with exception of land). Accumulated depreciation is shown in the face of the
法，按期提列折舊，其 累計折舊應列為固定資 產之減項。 Assets which are purchased for continued and long-term use in earning profit in a business. They are written off against profits over their anticipated life by charging depreciation expenses (with exception of land). Accumulated depreciation is shown in the face of the