指收到客戶或他人存入供保證用之現金或其他資產。
Cash or other assets received from customers or others for guarantee purpose.
資料來源：屏東商業技術學院
▼負債(Liabilities)
顯示/隱藏(show/hide)
遞延負債(deferred liabilities)
指遞延收入、遞延所得稅負債等。遞延收入係指：凡業經收納，而應屬於以後各期享有之收入。遞延所得稅負債係指：當暫時性差異係因稅前財務所得大於課稅所得而發生，其所得稅之影響，為遞延所得稅負債。
Refer to deferred income, deferred income tax liabilities, and etc..Deferred income refers to income items eceived by a business to be recorded as income in the future periods.Deferred income tax liabilities refer to the tax effects of temporary differences resulting from pretax financial income in excess of taxable income.
資料來源：屏東商業技術學院
▼負債(Liabilities)
顯示/隱藏(show/hide)
其他負債(other liabilities)
凡不屬於流動負債、長期負債、遞延負債皆屬之。
Liabilities that cannot be classified into the current liabilities, long-term liabilities, deferred liabilities.
資料來源：屏東商業技術學院
▼負債(Liabilities)
顯示/隱藏(show/hide)
應計退休金負債(accrued pension liabilities)
有支付員工退休金義務之商業，於員工在職期間依法提列之退休金準備。
Pension liability recognized by a business with the obligation to make future pension payments to its employees.
資料來源：屏東商業技術學院
▼負債(Liabilities)
顯示/隱藏(show/hide)
估計應付土地增值稅(accrued liabilities for land tax revaluation incremen)
因土地重估增值而提列待繳之土地增值稅。
Provision for the land value incremental tax liability resulting from land revaluation.
資料來源：屏東商業技術學院
▼負債(Liabilities)
顯示/隱藏(show/hide)
長期應付票據及款項(long-term notes and accounts payable)
指付款期間在一年以上之應付票據、應付帳款等。
Notes and accounts payable with repayment period beyond one year or one operating cycle.
資料來源：屏東商業技術學院
▼負債(Liabilities)
顯示/隱藏(show/hide)
長期借款(long-term debt payable)
指到期日在一年以上之借款。
Borrowing with due date beyond one year or one operating cycle.
資料來源：屏東商業技術學院
▼負債(Liabilities)
顯示/隱藏(show/hide)
應付公司債(bonds payable)
凡公司奉核准並已發行之公司債皆屬之。
Corporate bonds authorized and issued.
資料來源：屏東商業技術學院
▼負債(Liabilities)
顯示/隱藏(show/hide)
長期負債(long-term liabilities)
指到期日在一年以上之債務。
The liabilities are reasonably expected not to be liquidated within a year.
資料來源：屏東商業技術學院
▼負債(Liabilities)
顯示/隱藏(show/hide)
一年內到期長期負債(current portion of longterm liabilities)
除金融負債外之長期負債，將於一年內到期，並將以流動資產或流動負債償還者。
The portions of longterm liability payable by current assets or current liabilities or payable within one year or one operating cycle.
資料來源：屏東商業技術學院
▼負債(Liabilities)
顯示/隱藏(show/hide)
預收款項(unearned receipts)
其他應付款(other payables)
指不能歸屬於應付帳款之款項。
Payables that cannot be classified as accounts payable.
資料來源：屏東商業技術學院
▼負債(Liabilities)
顯示/隱藏(show/hide)
應付費用(accrued expenses)
凡已發生而尚未支付之各項應付費用，包括應付薪工﹑租金﹑利息﹑營業稅﹑應付其他稅捐及其他應付費用等皆屬之。
Expense incurred but not yet paid, including accrued payroll, accrued rent payable, accrued interest payable, accrued VAT payable, accrued taxes payable-other and other accrued expense payable.
資料來源：屏東商業技術學院
▼負債(Liabilities)
顯示/隱藏(show/hide)
應付票據(notes payable)
指商業應付之各種票據。
Various notes to be paid by the business.
資料來源：屏東商業技術學院
▼負債(Liabilities)
顯示/隱藏(show/hide)
短期借款(short-term debt)
指向金融機構或他人借入及透支之款項，其償還期限在一年以內者。
Loan or overdraft borrowed from financial institutions or other personal creditors, due within one year or one
operating cycle.
資料來源：屏東商業技術學院
▼負債(Liabilities)
顯示/隱藏(show/hide)
流動負債(current liabilities)
指將於一年內，以流動資產或其他流動負債償付之債務。
Liabilities which are reasonably expected to be liquidated with current assets or other current liabilities within
a year.
資料來源：屏東商業技術學院
▼負債(Liabilities)
顯示/隱藏(show/hide)
負債(Liability)
負債是指債權人可以向企業請求償付的權利，償付的標的物包含企業所擁有的一切資源，償付的方式可以是提供勞務或給付經濟資源。指流動負債、長期負債、其他負債等項。
負債係指商業由於過去之交易或其他事項，所產生之經濟義務，能以貨幣衡量，並將以提供勞務或支付經濟資源之方式償付者。
An obligation of an entity arising from past transactions or events, the settlement of which may result in the
transfer or use of assets, provision of services or other yielding of economic benefits in the future.
資料來源：屏東商業技術學院
▼負債(Liabilities)
顯示/隱藏(show/hide)
訂閱：
文章 (Atom)