折舊/攤銷是什麼?折舊與攤銷有什麼差別? - Mr.Market市場先生
2024-11-24 17:06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 ...
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
折舊(英語: Depreciation )在會計學是指在一個期間使用的部分使其提列成資產的減少以表示使用的紀錄。 例如房屋及建築就是其中一個須提列折舊的物品。但是土地不需提列折舊,因為土地的總供給數量通常是固定不變的。 配比原則的一個例子就是固定資產的折舊,固定資產可以貢獻企業營運的 ...