英文翻譯 - 會計問題

p11.1) asset acquisition would incur a liability, increase in ownership's claim or result from a disposal of assets.

p11.2) liability extinguishment would result in a disposal of asset, increase in ownership claims, incurrence of another liability.

p7.1) omissions or misstatements of items are material if they could individually or collectively, influence the economic decisions of users taken on the basis of the financial statments.

p7.2) materiality depends on the size and nature of the omission or misstatment judged in the surrounding circumstances. the size or nature of the item, or a combination of both, could be the detrmining factor.

p14.1) operating expenses contribute to the revenues of the period but their association with revenues is less direct than for cost of goods.

p25.1) determine the income or expense line headings under which they should generally be categorised.

p27.1) expenses: decreases in assets and increases in liabilities resulting from an entity's profit-oriented activities.