GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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06:28 Oct 11, 2013 |
Indonesian to English translations [PRO] Bus/Financial - Finance (general) / financial statement | |||||||
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| Selected response from: Wiyanto Suroso Indonesia Local time: 00:41 | ||||||
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Summary of answers provided | ||||
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4 +1 | costs by their nature |
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4 | expense by nature |
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expense by nature Explanation: Di akuntansi terdapat penggolongan biaya berdasarkan sifat ("nature of expense"), misalnya biaya transportasi, biaya sewa, dll. dan biaya berdasarkan fungsi ("function of expense"), misalnya biaya penjualan, biaya administrasi, dll. Reference: http://accountingexplained.com/financial/statements/income-s... Reference: http://annualreporting.info/ifrs_standards/ias-1-102-nature-... |
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costs by their nature Explanation: 'biaya berdasarkan sifatnya': 'costs by their nature' atau 'expenses by their nature'. Entitas menyajikan analisis beban yang diakui dalam laba rugi dengan menggunakan klasifikasi berdasarkan sifat (nature) atau fungsinya (function) dalam entitas, mana yang dapat menyediakan informasi yang andal dan lebih relevan. http://rezwan-rizki.blogspot.com/2012/11/laporan-laba-rugi-k... Dibeberapa kasus pengamatan ada yang menyebut Biaya Depresiasi adlh salah satu bag dr komponen biaya Running Cost, namun sebagian yg lain menyebutnya tersendiri dan terpisah dari komponen biaya Running Cost, mungkin dengan alasan karena jenis dan nature yg berbeda antara Running Cost dan Depreciation cost (yang satu lebih bersifat komponen biaya real dan yg lain lbh kepada perlakuan atau accounting treatment), namun yang jelas terlepas dari istilah dan pengelompokannya yg berbeda, yang jelas keduanya merupakan bagian dari komponen biaya Fixed Cost. http://achmad-agung.blogspot.com/2011/06/sinopsis-running-co... Significant expenses by nature of cost of goods sold, .. http://www.scribd.com/doc/109363662/16/BEBAN-BERDASARKAN-SIF... There are two main types of profit & loss statement: -Either they present costs by their nature, e.g. production of goods less purchases of goods or raw materials, changes in inventories, staff costs, taxes and depreciation; -Or by their function, that is, based on their use in the operating and investment cycle, e.g. turnover less cost of goods sold, sales and marketing expenditure, R&D costs and overheads). http://www.vernimmen.com/html/articles/article03.html |
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