government grants 政府補(bǔ)助
deferred income遞延收益
e.g. A government grant related to an asset shall be recognized as deferred income, and evenly amortized to profit or loss over the useful life of the related asset. However, a government grant measured at a nominal amount shall be recognized immediately in profit or loss for the current period.
【講解】
evenly [’i:vənli] adv. 均勻地，平衡地，平等地
government grants related to assets 與資產(chǎn)相關(guān)的政府補(bǔ)助
government grants related to income 與收益相關(guān)的政府補(bǔ)助
income method 收益法
capital method 資本法
total amount method 總額法
net amount method 凈額法
熱點:2014注會準(zhǔn)考證下載打印 應(yīng)屆生錄入畢業(yè)證書編號時間7.7-18 通過率高 考試大綱
專題:2014注會試題專題 注會備考 綜合階段考試案例分析 命題趨勢及應(yīng)試技巧 復(fù)習(xí)指導(dǎo)
