中國企業會計準則與美國會計製度比較(pdf 48頁)

中國企業會計準則與美國會計製度比較內容簡介:
PRC中國企業會計製度
Cash comprises cash on hand anddemand deposits.
貨幣資金包括現金和銀行存款。
Cash equivalents are short-term,highly liquid investments that arereadily convertible to known
amounts of cash and which aresubject to an insignificant risk ofchanges in value.現金等價物指持有的期限短、流動性強、易於轉換為已知金額的現金及價值變動風險很小的投資。
PRC中國企業會計製度
Based on facts, circumstances andmanagement judgement, enterprises candetermine the estimated useful lives andsalvage value of fixed assets.
企業根據固定資產的實際使用方式和性質，環境及管理層的合理判斷確定固定資產的使用年限及殘值。
Depreciation can be made based on thestraight-line method, physical usedepreciation method, sum-of-the-years’digit method, double-declining balance
method, etc.
折舊方法可選擇直線法、工作量法、年數總和法或雙倍餘額遞減法。
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