Thẻ ghi nhớ: chap6: tangible non-current asset - TSCĐ HH | Quizlet

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22 Terms

1
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current assets

TSNH

2
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non-current assets

TSDH

3
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tangible non-current asset

TSCĐHH

4
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property, plant and equipment

BĐS, Nhà xưởng và thiết bị

5
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capital expenditure

CP vốn hóa

6
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revenue expenditure

CP trong kỳ

7
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capital income

Thu nhập từ vốn

8
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revenue income

DT trong kỳ

9
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cost

nguyên giá

10
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fair value

giá trị hợp lý

11
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initial measurement

ghi nhận ban đầu

12
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subsequent expenditure

CP phát sinh

13
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cost of dismantling and removing

CP phá dở

14
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useful life

thời gian hữu ích

15
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depreciation

khấu hao

16
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accumulated depreciation

khấu hao lũy kế

17
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residual value

giá trị thanh lý

18
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straight line method

PP đường thẳng

19
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the reducing balance method

PP khấu hao số dư giảm dần

20
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impairment

sự giảm giá trị của tài sản

21
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disposal

thanh lý

22
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asset register

sổ đăng ký TSCĐ