บัญชีคงค้าง คืออะไร?
บัญชีคงค้าง A method of accounting in which revenues and expenses are recorded when they are earned or incurred, regardless of when cash is received or paid, aligning financial reporting with underlying economic activity.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “บัญชีคงค้าง” Used in Practice?
ภายใต้บัญชีคงค้าง รายได้จะบันทึกเมื่อเกิดขึ้น แม้จะได้รับเงินสดในภายหลังก็ตาม
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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บัญชีคงค้าง คืออะไร?
A method of accounting in which revenues and expenses are recorded when they are earned or incurred, regardless of when cash is received or paid, aligning financial reporting with underlying economic activity.
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