limei 發問時間: 商業與財經稅捐台灣 · 2 0 年前

會計中hidden reserves 是什麼意思

會計中hidden reserves 是什麼意思

會計問題

麻煩了

2 個解答

評分
  • 2 0 年前
    最佳解答

    Hidden reserves

    Assets or wealth of a company that cannot easily be detected from reading its balance sheet, such as undervalued assets or overstated expense provisions that might never be needed. Traditionally the term has been used with reference to banks that were allowed by regulatory authorities to understate the book value of certain assets by an undisclosed amount and hence to understate the amount of their reserves.

    2005-11-08 20:31:09 補充:

    It is also quite hard to find out the most appropriate definition of hidden reserves on internate......

    參考資料: ANZ Financial Dictionary
  • 匿名使用者
    2 0 年前

    我想這字的意思應該是~~隱藏下來做為將來使用或用於某一特殊目的的行為~~

    也就是說

    公司的資產或財富無法輕易的藉由閱讀財務報表得知

    例如被低估的資產或被高列的費用

    因為也許是從來未被需要的

    傳統上

    管理當局會對於公司的某些資產

    保守地或者未揭露其正確的帳面價值

    目的便是要做hidden reserves

    你是研究所的嗎??感覺上像是paper的樣子是嗎

    多多交流啊

    2005-11-07 15:31:33 補充:

    為什麼認真回答比不過隨便貼的

    參考資料: 自己
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