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  • 13. 4 Amortization and Impairment of Contract Costs - Deloitte
    The commission is determined to meet the definition of an incremental cost of obtaining the contract in ASC 340-40-25-2 and is therefore capitalized in accordance with ASC 340-40-25-1
  • 11. 2 Incremental costs of obtaining a contract - Viewpoint
    Excerpt from ASC 340-40-25-1 An entity shall recognize as an asset the incremental costs of obtaining a contract with a customer if the entity expects to recover those costs Only incremental costs should be recognized as assets
  • Executive summary: Revenue recognition - kpmg. com
    Incremental costs to obtain a contract with a customer (e g sales commissions) are required to be capitalized if an entity expects to recover those costs – unless the amortization period, which may include anticipated contracts or renewals, is less than 12 months
  • Financial reporting developments: Revenue from contracts with . . . - EY
    The standard also refers to the guidance in ASC 340-40 for the accounting for certain costs, such as the incremental costs of obtaining a contract and the costs of fulfilling a contract
  • 13. 2 Costs of Obtaining a Contract - dart. deloitte. com
    13 2 Costs of Obtaining a Contract ASC 340-40 15-2 The guidance in this Subtopic applies to the incremental costs of obtaining a contract with a customer within the scope of Topic 606 on revenue from contracts with customers (excluding any consideration payable to a customer, see paragraphs 606-10-32-25 through 32-27)
  • 11. 3 Costs to fulfill a contract - Viewpoint
    Excerpt from ASC 340-40-25-5 The costs relate directly to a contract or an anticipated contract that the entity can specifically identify (for example, costs relating to services to be provided under the renewal of an existing contract or costs of designing an asset to be transferred under a specific contract that has not yet been approved) The costs generate or enhance resources of the
  • Handbook: Revenue recognition
    Incremental costs to obtain a contract with a customer (e g sales commissions) are required to be capitalized if an entity expects to recover those costs – unless the amortization period, which may include anticipated contracts or renewals, is less than 12 months
  • 13. 3 Costs of Fulfilling a Contract - Deloitte
    13 3 Costs of Fulfilling a Contract ASC 340-40 15-3 The guidance in this Subtopic applies to the costs incurred in fulfilling a contract with a customer within the scope of Topic 606 on revenue from contracts with customers, unless the costs are within the scope of another Topic or Subtopic, including, but not limited to, any of the following:
  • 340 Landing Page. xml | DART – Deloitte Accounting Research Tool
    > 340-40 Other Assets and Deferred Costs — Contracts With Customers ASC 340-40 was added by ASU 2014-09, Revenue From Contracts With Customers, which is not effective until fiscal years beginning after December 15, 2017 (see ASC 606, Revenue From Contracts With Customers, for the full effective date information)
  • Costs to Obtain a Contract - Viewpoint
    340-40-25-4 [94] As a practical expedient, an entity may recognize the incremental costs of obtaining a contract as an expense when incurred if the amortization period of the asset that the entity otherwise would have recognized is one year or less
  • 11. 4 Amortization and impairment - Viewpoint
    11 4 1 Amortization of contract cost assets The asset recognized from capitalizing the costs to obtain or fulfill a contract is amortized on a systematic basis consistent with the pattern of the transfer of the goods or services to which the asset relates Judgment may be required to determine the goods or services to which the asset relates





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