? 發問於 社會及文化語言 · 1 十年前

一D會計詞彙

我想問下呢D會計英文詞語譯成中文是咩意思.急..thx

cash in hand

rent and rates

machinery and equipment ay cost

provision for depreciation on machinery and equipment

office furniture and fittings at cost

provision for depreciation on office furniture and fittings

administration and selling expenses

motor vehicles at cost

更新:

我想問手上現金可唔可以睇成資本呀?thx.

2 個解答

評分
  • 1 十年前
    最愛解答

    cash in hand = 現金

    rent and rates = 租金及差餉

    machinery and equipment ay cost = 機器及設備成本值

    provision for depreciation on machinery and equipment = 機器及設備折舊

    office furniture and fittings at cost = 辦公室傢俱裝修成本值

    provision for depreciation on office furniture and fittings = 辦公室傢俱裝修折舊

    administration and selling expenses = 行政及銷售支出

    motor vehicles at cost = 汽車成本值

    手上現金可以睇成公司其中一種資本(capital),手上現金係公司資產(current assets),係可以flow,而資本就係你invest咗幾多(包括所有動產及不動產)响公司裡面,當然如果你個cash flow 越大,咁就證明你公司可調動資金越多,流動性較大。

    資料來源: 自己响CPA Firm 做過...
  • 1 十年前

    cash in hand == 手上現金

    rent and rates == 租及稅

    machinery and equipment ay cost == 機械設備成本

    provision for depreciation on machinery and equipment == 機械設備拆舊累計

    office furniture and fittings at cost == 辦公室傢俱成本

    provision for depreciation on office furniture and fittings == 辦公室傢俱拆舊累計

    administration and selling expenses == 行政及銷售支出

    motor vehicles at cost == 汽車成本

    所以at cost 都係用購買時所用的金額係未扣拆舊的

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