NON-CASH ITEM的例子同定義

NON-CASH ITEM係指一些唔係用cash/bank付或收到的收入及支出. 例如:
Depreciation
Amotisation of intangible asset
Impairment of asset
Profit/loss on disposal on fixed assets
Increase/Decrease in provision for bad debts

2009-11-27 07:31:31 補充：
Bad debt都係non-cash item.