Short-term investments falling price reserves 应收款 Account receivable 1111 应收票据 Note receivable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 1121 应收股利 Dividend receivable 1122 应收利息 Interest receivable 1131 应收账款 Account receivable ...
Short-TermInvestments&ReceivablesChapter5LearningObjectiveOneAccountforshort-terminvestmentsShort-TermInvestments“marketablesecurities”canbequicklysoldorpurchased–quickbuyandsellInvestmoneyforshortperiodsandearninteresttillmoneyisneeded—quickprofitsforshortperiods.Easilyconvertibleintocash–quickchangetocash Nextmostliquid...
二、负债类 Liability 短期负债 Current liability 2101 短期借款 Short-term borrowing 2111 应付票据 Notes payable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 2121 应付账款 Account payable 2131 预收账款 Deposit received 2141 代销商品款 Proxy sale goods revenue 2151 应付工资 Accrued wages 21...
短期投资-其他投资Investments - Short term - others 短期投资跌价准备Provision for short-term investment 长期股权投资-股票投资Long term equity investment - stocks 长期股权投资-其他股权投资Long term equity investment - others 长期债券投资-债券投资Long term securities investemnt - bonds 长期债券投资-其他债...
短期投资 short-term investment 短期投资跌价准备 short-term investments falling price reserve 应收票据 notes receivable 应收股利 dividend receivable 应收利息 interest receivable 应收帐款 accounts receivable 坏帐准备 bad debt reserve 预付帐款 advance money 应收补贴款 cover deficit receivable from state ...
Four types of bookkeeping procedures in practice: Vouchers Summarized Vouchers Categorized Accounts Summary Columnar Journal UINT 6 Classification of Balance Sheet Items Asset: Current assets Long-term Investments Plant and equipment Intangible assets Liabilities: Stockholder’s Equity: Current liabilities ...
Four types of bookkeeping procedures in practice: Vouchers Summarized Vouchers Categorized Accounts Summary Columnar Journal UINT 6 Classification of Balance Sheet Items Asset: Current assets Long-term Investments Plant and equipment Intangible assets Liabilities: Stockholder’s Equity: Current liabilities ...
Examples: Cash, accounts receivable, inventory, and short-term investments. Purpose: Current assets are used for day-to-day business operations, providing liquidity to cover immediate expenses and obligations. 2. Fixed (Non-Current) Assets
百度试题 题目For accounting purposes, the method used to account for long-term investments in common stock is determined by: 相关知识点: 试题来源: 解析 the investor's percentage ownership of the investee's stock.反馈 收藏
Short-term investments Accounts receivable Finished goods Raw materials Total inventories Prepayments Current liabilities一般包括: Short-term debt Accounts payable Accrued expenses Dividents payable Income and other taxes payable Inventory BASE Beginning amount ...