論文代寫高登:合同内容分类

論文代寫高登:合同内容分类

利息收入-公司根据权责发生制确认利息收入,并考虑到未偿还本金和有效利率。该公司通过预期的金融资产的预期寿命,对预期的未来现金流进行贴现。因此,利息收入受到收益的影响(JB高保真度年度报告,2014)。

收入-从合同到提供服务的收入被确认为在合同完成阶段。从时间和材料合同中获得的收入,按合同费率计算,即劳动时间交付和直接费用发生。

应收股利-公司确认股息为收入,当获得付款的权利建立。这也适用于收购前的利润。

論文代寫高登:合同内容分类

租赁——当租赁实质上转移了所有权的风险和回报时,公司将资产分类为融资租赁。另外,租赁分为经营租赁。租赁费用受权责发生的影响,取决于租赁合同。

論文代寫高登:合同内容分类

Interest income–The company recognizes interest revenue on an accrual basis by taking into account the outstanding principal and the effective interest rate. The company discounts the estimated future cash flows at the applicable interest rate through the expected life of the financial asset. Thus the interest income is affected by accruals (JB Hi-Fi Annual report, 2014).
Revenue- Revenue from a contract to provide services is recognized as per the stage of completion of the contract. Revenue from time and material contracts is recognized at the contractual rates as labour hours are delivered and direct expenses are incurred.(1)
Dividend receivable- The company recognizes dividends as revenue when the right to receive payment is established. This also applies in case of pre-acquisition profits.

論文代寫高登:合同内容分类
Lease – The company classifies an asset as a finance lease when the lease substantially transfers the risks and rewards of ownership. Else, the lease is classified as operating lease. The lease expense is affected by accruals depending on the lease payment contract.

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