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ما المقصود بالإهلاك والإطفاء

11 أغسطس 2020

ما المقصود بالإهلاك والإطفاء؟

الإهلاك والإطفاء هما طرق توزيع تكلفة الأصول طويلة الأجل على السنوات المالية،

الاهلاك
مصطلح خاص بطرق توزيع تكلفة الأصول الثابتة (الملموسة ) حسب أي
طريقة تم انتقائها وفقا لاستخدام الأصل والجدير ذكره انه عند عمل قسط الاهتلاك ينشأ
حساب أصل مقابل اسمه مجمع الاهلاك

الإطفاء

هو الخاص بالأصول غير الملموسة، وقسط الإطفاء يخفض من قيمة الأصل غير الملموس.

معلومات محاسبية

أخر المواضيع من قسم : معلومات محاسبية

تعليقات

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document.getElementById('HTML100'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML101', 'Topa3lan-sc2', document.getElementById('HTML101'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label200', 'shreeta5bar', document.getElementById('Label200'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label5', 'Postcs2', document.getElementById('Label5'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label4', 'Postcs3', document.getElementById('Label4'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_BlogView', new _WidgetInfo('Blog1', 'Tempnec', document.getElementById('Blog1'), {'cmtInteractionsEnabled': false, 'lightboxEnabled': true, 'lightboxModuleUrl': 'https://www.blogger.com/static/v1/jsbin/1817557908-lbx__ar.js', 'lightboxCssUrl': 'https://www.blogger.com/static/v1/v-css/1964470060-lightbox_bundle_rtl.css'}, 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