In the Company's balance sheet the investment in the subsidiaries are stated at cost less provision for impairment losses. The results of the subsidiaries are ...

#4. 資產減值損失 - 中文百科知識

資產減值損失（asset impairment loss;Assets Devaluation）是指因資產的賬面價值高於其可收回金額而造成的損失。 ... 資產減值損失在會計核算中屬於損益類科目。

#5. IFRS分類標準架構及內容之分析暨對我國分類標準建議之研究

台灣既有損益表分類標準科對照IFRS合併損益表 ... Share of profit (loss) of associates and joint ... impairment loss) recognized in profit or loss.

#6. 會計科目中英對照及編碼

1121 公平價值變動列入損益. 之金融資產 ... exchange losses. 1293 業主(股東)往來 owners' (stockholders') ... impairment – buildings. 144~. 146. 機(器)具及設備.

#7. asset impairment - Chinese translation – Linguee

share of TFN's asset impairment loss, totaling [. ... 非財務資產和財務資產減值測試的結果，亦會影響在損益表中確認的減值費用，以及因此而計算出的資產賬總值。

#8. 台大會計系教授兼主任劉啟群

綜合損益表. 營業費用 ... ED on Financial Instruments- Amortised Cost & Impairment. + IASB 2011/1 公布2009/11草案補充文件 ... 12-month expected credit losses.

#9. Accounting Terms

Accumulated Other Comprehensive Income (Loss)累積其他綜合損益 ... Multiple-Step Income Statement 多站式損益表 ... Impairment of Assets. 資產價值減損.

#10. PAN JIT INTERNATIONAL INC.

透過損益按公允價值衡量之金融資產－流動 ... Impairment loss (impairment gain and reversal of impairment ... 綜合損益表Statement of Comprehensive Income.

#11. 貿易通2021 年年報

減值虧損撥回之數於確認有關撥回的年度計入損益表內。 1 Significant accounting policies (Continued) (k) Credit losses and impairment of assets (Continued) (ii) ...

#12. 資產減值損失_百度百科

資產減值損失（asset impairment loss;Assets Devaluation）是指因資產的可回收金額低於其賬面價值而造成的損失。 ... 資產減值損失在會計核算中屬於損益類科目。

#13. Page 73 - C_211379N_HKECIC (AR20)-0623 2340

Impairment losses recognised in profit or loss in 於損益表確認的可供respect of available-for-sale equity securities are 出售股本證券之減值not reversed ...

#14. Café de Coral

Impairment losses recognised in the consolidated income statement on equity ... 之前在綜合損益表確認的任何減值虧損）將從權益表扣除，並於綜合損益表內確認。

#15. 200404900H) (公司註冊編號 - MoneyDJ理財網

1(a)(ii) Notes to income statement 損益表附註 ... profit or loss 透過損益按公允價值衡量 ... Impairment loss on intangible assets 無.

#16. 第一章台灣股票上市公司財務報表資料庫簡介

(四) 損益表(Income Statement，開頭字母I，共24 項) ... (76), AIMP：資產減損損益(Loss on Asset Impairment). (77), OREV：其他非利息淨損益(Other Revenue ...

#17. 掌握IFRS 精華篇 - 資誠聯合會計師事務所PwC Taiwan

採兩份式的作法時，先將所有的淨利項目表達在損益表中， ... 分群組以淨公平價值（公平價值減除出售成本）衡量所認列之稅後損益. 當期損益 ... Impairment of assets.

#18. 資產負債表

公平價值變動列入損益之金融資產, 25,705,741, 475,680, 5,304.00, 存款及匯款 ... Asset impairment （losses）gain on reversal, (1,898,005), (100.00).

#19. 損益表

15, 透過損益按公允價值衡量之金融資產及負債損益, Gain (Loss) on Financial Assets ... 23, 其他投資減損損失及迴轉利益, Other Impairment Loss and Reversal on ...

#20. 財務基礎- 損益表 - NetEase, Inc.

財務基礎- 損益表 ... Impairment – Assets Held for Sale ... Such income may include dividend income, gain/loss on sale of investment securities, ...

#21. 99年度經會計師查核簽證之母子公司合併財務報表 - 高雄銀行

(一)合併損益表. Consolidated Income Statements ... Gain (loss) in financial assets and liabilities at fair ... Gain (loss) on assets impairment.

#22. 貿易通2019 年年報

減值虧損撥回之數於確認有關撥回的年度計入損益表內。 ... Reversals of impairment losses In respect of assets other than goodwill, an impairment loss is ...

#23. TPK 公告2015 年第四季自結營運成果

Invest Inc/(Loss). (27). Impairment Loss. -. Others. 284. Earnings Before Tax ... 2015 年損益表（2015 年擬制數與自結數）. 2015 Profit & Loss.

#24. 綜合收益表Consolidated Income Statement - Hong Kong ...

包括在財務狀況表的現金及 ... has been written down as a result of an impairment loss, ... 入損益。 (b). 貸款及應收款項. 貸款及應收款項為有固定或可.

#25. Consolidated Income Statement 綜合收益表

Impairment losses on loans and advances and other accounts ... 表時，需要對會計政策的應用和資產及負 ... 賬，而所得盈虧將於損益表中確認入賬。於.

#26. impairment loss-翻译为中文-例句英语

管理部门在每个资产负债表之日，都审查贷款组合的账面价值，以确定是否有迹象表明这些贷款有减值亏损的情况。 An impairment ...

#27. CREDIT AGRICOLE CORPORATE AND INVESTMENT BANK

I. Profit and loss information 損益表資料. For the six months ended ... (Charge for) impairment losses on 貸款減值損失( ... Write back of impairment losses.

#28. 帳目註釋Notes to the Accounts - 機電工程署

平值列帳。公平值的變動. 於產生的期間列入損益. 表。 ... effective interest method less impairment losses, if any (note ... 損益表內確認其公平值的變動。當.

#29. 2005 年報 - 澳門國際銀行

損益表. 資產負債表. 帳項附註. 分行. CONTENTS. Chairman's Statement ... 產負債表及截至該日止年度的相關損益表。 ... Impairment loss for investments. 稅前泻利.

#30. INDEPENDENT AUDITOR'S REPORT 獨立核數師報告書

損益表 for the year ended 31 March 2008 (Expressed in Hong Kong dollars) 截至2008年3 ... amortised cost less impairment losses for bad and doubtful debts,.

#31. Consolidated Balance Sheet 綜合資產負債表

HKAS 36 (Amendment), “Impairment of assets”. Where ... 之匯兌損益，均於損益表內確 ... depreciation and accumulated impairment losses.

#32. financial-disclosure-sep-2012.pdf - Westpac

電告知书. 路口. Profit and Loss Account. 損益表 ... Operating profit before impairment charges ... Impairment losses and provisions.

#33. 80 財務

以公平值計入損益表的金融資產. Financial assets at fair value through profit or loss. 5. 222,008. 240,562. 其他應收款項. Other receivables.

#34. 中文版-主題服務-雙語詞彙-累計減損 - 中央銀行

英文名詞, Accumulated Impairment Loss ... 英文解釋, Refer to the cumulative amount of all impairment loss that has so far been charged against assets. [5].

#35. CIC Crédit Industriel et Commercial - Hong Kong Branch

Income Statement 損益表 ... Operating profit/(loss) before change in expected credit ... Impairment losses and provisions for impaired.

#36. WorldReginfo - 4a2575a5-5622-4214-b293-e3a87a42fdc3

資產負債表 ... 損益表. 民國九十九年及九十八年一月一日至三月三十一日 ... Impairment losses on nonoperating properties.

#37. NOTES TO THE FINANCIAL STATEMENT 財務報表附註43

subsidiary is stated at cost less impairment losses (see note 1(g)). ... goodwill, an impairment loss previously recognised no ... 在損益表內列支的實際.

#38. 賬目附註 - 大新銀行

cost less provision for impairment losses. ... accumulated impairment losses and depreciation calculated to write off the ... 於損益表入賬。有關資產之重.

#39. Consolidated Profit and Loss Account (Unaudited) 綜合損益表

Net (loss)/gain from disposal of held-to-maturity securities and investment securities. (2). 7. (Provision)/write-back of provision for impairment in ...

#40. 1011_financial_report_cuhk.pdf - The Chinese University of ...

全面損益表 ... is stated at cost less any impairment losses (see note 2.9). ... impairment losses for bad and doubtful debts (see note 2.9).

#41. 國際財務報導準則第9號（IFRS 9）金融工具規範對我國保險業 ...

本文係探討IFRS 9對保險業的衝擊：對於不符合僅收取本息條件之債券須透過損益按公允 ... Debt instruments will need to provide expected credit impairment losses ...

#42. 问一道题：NO.PZ2017102901000058-有问必答 - 品职教育

无形资产的减值和固定资产减值是类似的，都要在损益表中确认，确认科目就叫impairment loss，并不是所有的loss都要挂在面子上的，比如revaluation model里面，如果是 ...

#43. Consolidated Statement of Profit or Loss 綜合損益表

綜合損益表 ... Share of profits and losses of joint ventures 應佔合營公司盈虧. 338,097. (4,797) ... Impairment of receivables, net.

#44. 目錄

通過損益表反映公平價值變Designated financial assets at fair value through ... the development less any accumulated impairment losses, ...

#45. IFRSs財務報表-資產負債表-綜合損益表-現金流量表-權益變動表

IFRSs財務報表-資產負債表-綜合損益表-現金流量表-權益變動表公司代號:8940公司名稱: ... 會計項目-英文名稱: Impairment loss on financial assets.

#46. 財務報表附註Notes on the Financial Statements

subsidiary is stated at cost less any impairment losses ... 內的損益表，使每個會計期間的融 ... following assets may be impaired or an impairment loss.

#47. 資產減值損失 - 華人百科

中文名稱. 資產減值損失 · 外文名稱. Asset impairment loss;Assets Devaluation · 資產減值範圍. 固定資產、無形資產 · 科目性質. 損益類科目 ...

#48. 和負債組成要素。

... 的投資分類，並增加當投資以公允價值入帳時，其利得及損失計入損益表之情況(situations)。 ... U. S. GAAP使用減損法 (impairment approach)在遞延所得稅資產上。

#49. 轉寄 - 博碩士論文行動網

參考Ohlson (1995)之模型設計，本研究也分別從綜合損益表及資產負債表觀點區分為受IFRS ... the value relevance of the impairment loss of the comprehensive income ...

#50. 资产减值损失 - 知乎

资产减值损失（asset impairment loss;Assets Devaluation）是指因资产的账面价值高于其可收回金额而造成的损失。 ... 资产减值损失在会计核算中属于损益类科目。

#51. HKSI Institute AR2020

The Group recognises an impairment gain or loss with a corresponding ... 權，則根據租賃作出的付款會在租賃期所涵蓋的會計期間內，以等額在綜合損益及全面收益表 ...

#52. ANNUAL REPORT 2021 年報 - 微博北美站

綜合損益表 ... financial assets at fair value through profit or loss, ... impairment losses are made for irrecoverable amounts.

#53. CONSOLIDATED STATEMENT OF COMPREHENSIVE ...

綜合全面收益表. Annual Report 2020 年年報 ... Write back of impairment losses on assets acquired under lending agreements ... 將不會重新分類至損益之項目：.

#54. 損益及其他綜合收入表

less accumulated depreciation and accumulated impairment losses. 財務報表附註. NOTES TO THE FINANCIAL STATEMENTS. ( 截至二零一五年六月三十日止年度for the ...

#55. 中期報告

Assets impairment losses. 資產減值虧損 ... 綜合損益表於各個報告期末按一般 ... accumulated depreciation and impairment losses.

#56. 有關發布新修正證券發行人財務報告編製準則及相關解釋函令 ...

中屬企業自身信用風險變動所產生者，認列於綜合損益表中 ... A gain or loss on a financial asset or financial liability that is measured at fair ...

#57. 减值损失如何计算？

当业务资产的公允市场价值折旧超过公司财务报表上资产的账面价值时，就会发生减值；; 根据美国公认会计原则（GAAP），被视为减值的资产必须在损益表中 ...

#58. ANNUAL REPORT 2020 年報

Independent Auditor's Report. 獨立核數師報告. 121. Consolidated Statement of Profit or Loss. 綜合損益表. 129. Consolidated Statement of Comprehensive Income.

#59. 00B2105106_BOOK B.indb

(b) 損益表. 截至二零二零年十二月三十日止年度 ... Charge for impairment losses on financial instruments ... A previously recognised impairment loss of.

#60. P&L: Asset Impairment Loss - 中国证券公司:损益:资产减值损失 - CEIC

... 证券公司:损益:资产减值损失数据处于定期更新的状态，数据来源于中国证券监督管理委员会，数据归类于中国经济数据库的金融市场– Table CN.ZZA: Profit and Loss of ...

#61. 理财知识：资产减值损失怎么填入利润表

资产减值准备是资产类，资产减值损失是损益类“资产减值损失”是新会计准则下新增加的科目， ... 资产减值损失（asset impairment loss;Assets Devaluation）...

#62. 信用减值损失和资产减值损失之差-其他证书考试大纲 - 秀财网

资产减值损失(asset impairment loss;assets devaluation)是指因资产的账面价值高于其可收回金额而 ... 资产减值损失在会计核算中属于损益类科目。

#63. 會計英語：資產減值（一） - 每日頭條

An impairment loss is the amount by which the carrying amount of an ... 中國會計準則第8號第四條規定：「企業應當在資產負債表日判斷資產是否 ...

#64. 资产减值损失和信用减值损失的区别 - 快账

资产减值损失（asset impairment loss;Assets Devaluation）是指因资产 ... “信用减值损失”是损益类账户中的“费用、损失”类，损失增加记借方，冲减或 ...

#65. AccPlus Live 第4集：损益表Profit & Loss 你将会学习到： 1)...

2.3K views, 16 likes, 9 loves, 22 comments, 68 shares, Facebook Watch Videos from AccPlus: AccPlus Live 第4集：损益表 Profit & Loss 你将会 ...

#66. 资产减值损失(经济学术语) - 搜狗百科

#67. 其他損失會計科目 - Motics

599824 透過損益按公允價值衡量之金融負債損失599825 其他評價損失599826 處分 ... goodwill 1543 累計減損－商譽Accumulated impairment, goodwill 1551 其他無形 ...

#68. International Accounting: A User Perspective

... Income Statement Condensed Consolidated Income Statermeth 簡化綜合損益表 Exhibit ... expense Finance income / ( expenses ) , net Impairment loss Add ...

#69. DATA BOOK - ワコールホールディングス

Other income (expenses). 325. 886. 440. 729. 819. 有価証券投資評価損益. Valuation gain (loss) on marketable securities and investments – net.

#70. Kamus Akuntansi, Keuangan dan Perpajakan Tionghoa-Indonesia-

... loss compensation depreciation; exhaustion; impairment; loss; spoilage; ... spoilage percentage 损失总数损失组合损益损益报表损益表格式损益分担协定损益 ...

#71. 下載(PDF) - 香港生產力促進局

HKFRS 9 has not resulted in any additional impairment loss for accounts ... 致之系統化基準攤銷及於損益表扣除。其他合約成.

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