第四章固定資產－會計處理程序 指依法令規定購置設備，其耐用年限在2年以上，且價值超過稅法規定者（現行規定 ... 折舊之提列依財政部頒佈之「固定資產耐用年數表」規定年限，並加計一年殘值按平均 ... 固定資產電腦套裝軟體」來處理固定資產明細帳，但若品項不多，則可用EXCEL ...
會計資訊系統-交流園地 Q114-4 (98/2/23)：ROT時自行增建辦公場所：s****@for****-gr****.com 有稅務上問題請問：敝司與政府ROT委託經營，固定設備皆為相關機關所有，問題如下：原本只有一樓辦公室，因人員增加不敷使用，故由敝司全額支付增建二樓辦公場所，在申報營業稅及稅務上 ...
2012/03/07 - Welcome to 會計資訊系統 Q167-6 (95/6/19)：社福機構行政費與行政管理費：jin****@mail.th**.org.tw 我是社福單位會計，評鑑在即，有關報表分類不是很清楚，請問行政費與行政管理費不同嗎？如：行政費含薪資、團 體險、勞健保..那行政管理費含薪資、團 體險、勞 ...
取得固定資產得自行預估殘值，免依公式計算殘值 - 會計事務及服務 - PChome 個人新聞台 營利事業取得固定資產得自行預估殘值，免依公式計算殘值 依據98年5月27日 公布修正所得稅法第54條規定，營利事業取得折舊性固定資產計算折舊時，應預估其殘值，並以減除殘值後之餘額為計算基礎，免再依修正前之規定按公式計算殘值，以縮短財務 ...
會計固定資產 - 購物搜尋結果
Accounting for Fixed Assets - tutor2u | Economics | Business Studies | Politics | Sociology Accounting for Fixed Assets Author: Jim Riley Last updated: Sunday 23 September, 2012 Accounting for fixed assets Introduction An important distinction is made in accounting between "current assets" and " "fixed assets". Current assets are those that ...
Accounting for Fixed Assets - Depreciation Accounting for Fixed Assets - Depreciation Author: Jim Riley Last updated: Sunday 23 September, 2012 Depreciation of fixed assets Introduction In our introduction to accounting for fixed assets, we described how businesses need to account for the ...
The GAAP Accounting Fixed Assets Rules | eHow Generally accepted accounting principles -- or GAAP -- provide guidance on how to account for fixed assets, especially when it comes to long-term strategic management and ...
What Is Accounting for Fixed Assets? - Ray Peterson 4 What Is Accounting for Fixed Assets? CHARACTERISTICS OF ASSETS Concept Statement 6continues, enumerating the three essential charac-teristics of an asset: • It embodies a probable future benefit that involves a capacity, singly or in combination with ..
SAP - FIXED ASSETS ACCOUNTING - Upload, Share, and Discover Content on SlideShare SAP - FIXED ASSETS ACCOUNTING Presentation Transcript Fixed Assets Asset AccountingAA Overview Asset Accounting as a Sub-ledger Asset Class Chart of Depreciation Master Data Create/Change Asset Master Record Acquisitions ...
