Video: Fas60 yog dab tsi?
2024 Tus sau: Stanley Ellington | [email protected]. Kawg hloov kho: 2023-12-16 00:17
FAS 60 Ntsiab lus
Tag nrho lwm cov ntawv cog lus pov hwm yog suav tias yog daim ntawv cog lus luv luv thiab suav nrog feem ntau cov ntawv cog lus pov hwm vaj tse thiab kev lav phib xaub. Cov nqi them los ntawm cov ntawv cog lus luv luv feem ntau raug lees paub tias yog cov nyiaj tau los nyob rau lub sijhawm ntawm daim ntawv cog lus raws li qhov nyiaj pov hwm kev pov hwm tau muab.
Ib yam li ntawd, tib neeg nug, vim li cas DAC yog khoom vaj khoom tsev?
Nyob rau hauv kev tuav pov hwm, Deferred Acquisition Costs ( DAC ) yog ib khoom muaj nqis nyob rau hauv daim ntawv tshuav nyiaj li cas sawv cev rau kev ncua ntawm tus nqi ntawm kev tau txais daim ntawv cog lus pov hwm tshiab, yog li amortising cov nqi tshaj lawv lub sijhawm.
Ib tug kuj yuav nug, dab tsi FAS 97? Thaum Lub Kaum Ob Hlis 1987, Lub Rooj Tswjhwm Saib Xyuas Nyiaj Txiag Nyiaj Txiag (FASB) tau tshaj tawm Daim Ntawv Qhia Txog Nyiaj Txiag Nyiaj Txiag No. 97 ( FAS 97 ) [4]. Cov nqe lus no siv tau rau cov ntawv cog lus peev, tag nrho cov ntawv cog lus txwv tsis pub them nyiaj, cov ntawv cog lus univeraI life-type, thiab paub txog kev nqis peev thiab kev poob.
Ntawm no, qhov kev xeem poob kev lees paub yog dab tsi?
ROV, RABIL1TY/ LOSS RECOGNITION . QPV - GPV yog cov txheej txheem teev tseg rau xeem rov qab tau raws li FAS 60 thiab FAS 97. Nws suav nrog suav tus nqi tam sim no ntawm cov nyiaj tsis muaj nqis peev ntawm cov nyiaj tau los ntawm kev cia siab, uas feem ntau yog qib.
DAC se ua haujlwm li cas?
Los ntawm qhov kuv sau, DAC Tax yog ib qho khoom vaj khoom tsev tsis muaj peev xwm sib npaug rau feem pua ntawm cov nqi them rau txhua xyoo, cov cuab tam no yog ces amortized tshaj lub sij hawm (10 xyoo / 15 xyoo?). Qhov tseeb, tus neeg tuav pov hwm nce hauv se tseg yog tax -deductible, uas txo koj cov nyiaj tau los se.
Pom zoo:
Dab tsi yog bureaucracy thiab nws cov haujlwm yog dab tsi?
Cov haujlwm ntawm Tsoom Fwv Teb Chaws Bureaucracy. Tsoom fwv teb chaws bureaucracy ua peb lub luag haujlwm tseem ceeb hauv tsoomfwv: kev siv, kev tswj hwm, thiab kev tswj hwm. Kev ua haujlwm niaj hnub ntawm bureaucracy - sau nqi, muab ntawv tso cai, muab xeem, thiab ntxiv rau - yog kev tswj hwm ntawm nws lub hom phiaj
Dab tsi yog rau lub tshuab yooj yim thiab cov piv txwv ntawm lawv yog dab tsi?
Cov no yog rau lub tshuab yooj yim: cov nplais, lub log thiab lub qag, qib, lub dav hlau inclined, ntsia hlau, thiab lub log
Kev tswj hwm kev paub yog dab tsi nws lub hom phiaj yog dab tsi?
Lub hom phiaj ntawm kev tswj hwm kev paub yog muab cov ntaub ntawv txhim khu kev qha thiab ruaj ntseg, nrog rau ua kom muaj thoob plaws hauv koj lub koom haum lub neej. Muaj peb lub hom phiaj tseem ceeb ntawm KM thiab lawv yog: Ua kom lub koom haum ua haujlwm zoo dua. Xyuas kom txhua tus neeg ua haujlwm muaj kev nkag siab meej thiab sib koom ua ke
CAM cov nroj tsuag yog dab tsi thiab lawv qhov zoo dua yog dab tsi?
Crassulacean Acid Metabolism (CAM) muaj qhov zoo ntawm qhov tseem ceeb tshem tawm evapotranspiration los ntawm cov nroj tsuag stomata (dej poob los ntawm kev sib pauv roj) thaum nruab hnub, tso cai rau CAM cov nroj tsuag kom muaj sia nyob hauv cov huab cua tsis zoo uas dej poob yog qhov tseem ceeb txwv rau kev loj hlob ntawm cov nroj tsuag
Kev tshawb fawb txog kev muaj peev xwm yog dab tsi yog dab tsi txawv ntawm nws?
Hom Feasibility. Ntau hom kev ua tau zoo uas feem ntau suav nrog suav nrog kev ua tau zoo, kev ua haujlwm ua tau zoo, thiab kev ua lag luam nyiaj txiag. Kev ua haujlwm muaj peev xwm txheeb xyuas qhov uas yuav tsum tau ua software ua cov kauj ruam los daws teeb meem kev lag luam thiab cov neeg siv khoom xav tau