Assignment First

加拿大施工论文代写:JB Hi Fi limited的流动负债

JB Hi Fi limited的流动负债从2013年的3.8亿澳元增加到2012年的4.47亿澳元。流动负债增加6700万澳元。流动负债包括应付账款、递延所得税和其他流动负债。JB Hi Fi limited的主要负债为应付帐款及年底前的长期债务。支付票据、费用等短期负债是短期内需要清偿的主要负债。


加拿大施工论文代写 :JB Hi Fi limited的流动负债

根据JB Hi Fi有限公司的规定,包括员工福利和租赁条款。当本集团因过去的事件而负有当前义务时,本条款得到承认。本组织的第一个行动是解决义务问题,可以对义务的数额作出可靠的估计。这些项目很可能是法律或建设性义务。当预计从第三方收回准备金时,这些应收账款就被确认为资产。是的,我确实满意IAS 37/AASB 137所载条文的定义。员工负债从3520.8万澳元增加到3875万澳元。雇员的负债与去年相比最多增加了1%。因此,就公司负债而言,这一增长并不显著。


加拿大施工论文代写 :JB Hi Fi limited的流动负债

The current liabilities of JB Hi Fi limited increased from AUD 380 Million in 2013 to AUD 447 million in 2012. The current liabilities increased by AUD 67 million. Current liabilities consist of accounts payable, deferred income taxes, and other current liabilities. The major liabilities of JB Hi Fi limited are accounts payable and long term debts by the end of the year. Short term liabilities like paying bills, expenses etc. are the major liabilities which are needed to clear in short term duration.


加拿大施工论文代写 :JB Hi Fi limited的流动负债

Under provisions for JB Hi Fi Limited, employee benefits and lease provision are included. Provisions are recognized when the group has a present obligation as a result of the past event. The first action for the organization is to settle the obligations and a reliable estimate can be made of the amount of the obligation. These items are most probably legal or constructive obligations. When the provisions are expected to recover from the third parties, then these receivables are recognized as assets. Yes, I do satisfy with the definition of provisions as contained in IAS 37/AASB 137. The employee liabilities increased to AUD 38750,000 from AUD 35208,000. The employee liabilities increased by 1% maximum in comparison to last year. Therefore, this increase is not significant in terms of liabilities for the company.