daytona
2018-4-23 02:32:20
The matching concept links revenue with relevant expenses or costs.
中文譯一次咪即係將相關收入同支出聯係埋一齊lor.
例子：
1. Depreciation of machinery: 我地用機器生產product, 從而產生sales revenue, 所以要做depreciation,作為一個expense match返sales revenue generated.
2. 點解closing inventory要係COGS扣出黎？Closing inventory has not been sold during the year, sales revenue唔會包埋closing inventory果批貨既sales amount, 所以你咪相應減走closing inventory under COGS.
我都諗咗呢個位好耐，而同9x年 al concept出過話係expensed, 但200x al嗰題又推翻咗。
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thx
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安路
2018-4-23 06:36:15
opening太難？始終類似prior year adjustment出咗比人鬧
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新垣結衣BB豬
2018-4-23 07:53:25
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80.8就有5星?
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日校miss話要大概86%up先有
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新垣結衣BB豬
2018-4-23 08:09:21
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當榴蓮遇上芒果
2018-4-23 08:25:42
net profit before interest & tax -> net profit before tax -> net profit -> appropriations (e.g. interesting on drawings / capital) -> share of profit
雖然interest on drawings / capital有interest呢個字，但呢啲唔係一般既finance costs，會叫做appropriation items