100年政府會計(王上達) - 會計

Edward Lewis avatar
By Edward Lewis
at 2011-12-28T18:36

Table of Contents




錄音檔orDVD

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謝謝!!!



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Tags: 會計

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PPA

Dora avatar
By Dora
at 2011-12-28T18:06
下列事項何者發生時須調整前期損益？ (A)建築物之耐用年限由 25 年改為 30 年 (B)存貨成本流動由先進先出法改為平均成本法 (C)去年度購買機器之成本$150,000 當成修理費用 (D)今年實際發生的壞帳比去年提列的備抵壞帳還多 答案是C 我想問說B在IFRS下也需要調整PPA吧?? (我認為答案 ...

100地特財稅會計

Tristan Cohan avatar
By Tristan Cohan
at 2011-12-28T17:29
我的想法是 DTL=500,000*0.25=125,000 所以有關所得稅的分錄 所得稅費用 161,000 遞延所得稅負債 125,000 應付所得稅 36,000 所得稅費用=課稅所得*稅率 所以課稅所得 ...

高點施敏財政學

Carol avatar
By Carol
at 2011-12-28T17:25
施敏老師今年上的財政學跟去年會差很多嗎? 要每年都去補習班買新課程來聽嗎? - ...

100地特財稅會計

Elizabeth avatar
By Elizabeth
at 2011-12-28T17:11
甲公司X1年資產負債表帳列應付所得稅為36,000 當年除證券交易所得600,000依法免稅外 另有應課稅之暫時性差異500,000 稅率為25% 請問X1年稅前會計淨利多少? A. 44,000 B. 144,000 C. 244,000 D. 1,244,000 公職王答案C 考選部答案D 但是我算出 ...

101年志光蕭靖成本會計用書及金永勝上課用書

Gilbert avatar
By Gilbert
at 2011-12-28T14:42
如題 意者請寄站內信箱 - ...