Bab 10 Aset Tetap Dan Tak Berwujud
Bab 10 Aset Tetap Dan Tak Berwujud
Accounting
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Warren
Reeve
Duchac
Karakteristik Aset Tetap
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Perbaikan Luar Biasa
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Leasing Fixed Assets
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Depreciation
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Akuntansi untuk Penyusutan
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Faktor-Faktor dalam menghitung Beban
Penyusutan
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Metode Garis Lurus
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Metode Saldo Penurunan Ganda
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Depresiasi untuk Pajak Penghasilan Federal
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Mengubah Estimasi Penyusutan
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Membuang Aset Tetap
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Menjual Aset Tetap
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Sumber Daya Alam
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Sumber Daya Alam
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Aset Tak Berwujud
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Hak Paten
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Hak Cipta dan Merek Dagang
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Goodwill
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Pelaporan Keuangan untuk Aset Tetap dan
Aset Tak Berwujud
(slide 1 of 2)
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Analisis dan Interpretasi Keuangan: Rasio
Perputaran Aset Tetap
• Ukuran efisiensi perusahaan dalam menggunakan aset
tetapnya untuk menghasilkan pendapatan adalah rasio
perputaran aset tetap. Rasio perputaran aset tetap mengukur
jumlah pendapatan penjualan yang dihasilkan oleh setiap
jumlah nominal aset tetap.
• Rasio perputaran aset tetap dihitung sebagai berikut:
Penjualan bersih
Rasio perputaran aset tetap =
Rata-rata nilai buku aset tetap
o Semakin besar rasio perputaran aset tetap, semakin efisien suatu
perusahaan dalam menggunakan aset tetapnya untuk menghasilkan
penjualan.
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Lampiran : Pertukaran Aset Tetap yang Serupa
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Lampiran : Pertukaran Aset Tetap yang Serupa
(slide 2 of 2)
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