借记):a business transaction which increases the value of an asset or increases an expense credit(n.贷方 vt.贷记):a business transaction which increases the value of a liability or increases revenue journal(日记账):a place in a book or a computer program where we record business transactions ...
Inventory, Accounts Receivable, Marketable Securities, Prepaid Expenses, and Other Liquid Assets. However, other current asset accounts are specific to industries and businesses, such as Non-Trade Receivables, Restricted Cash, Net Receivables, or Current Deferred Assets. ...
Non current asset是指不能在1年或者超过1年的1个营业周期内变现或者耗用的资产。典型的Non current asset有:Property, plant and equipment; Current asset是指企业可以在1年或者超过1年的1个营业周期内变现或者运用的资产。常见的Current asset有:Inventory; Trade receivables; Cash and cash equivalents. Share ca...
百度试题 题目Current assets include (). A.short-term investmentsB.receivablesC.property, plant and equipmentD.inventoriesE.intangible assetsF.cash相关知识点: 试题来源: 解析 A,B,F 反馈 收藏
What Is the Difference Between a Fixed Asset and a Noncurrent Asset? A fixed asset is a type of noncurrent asset. Noncurrent assets include a variety of assets, such as fixed assets, intellectual property, and other intangibles. In general, a fixed asset is a physical asset that canno...
Current Asset Formula The current asset formula is simple: Cash and cash equivalents + Accounts receivables + Inventory + Marketable securities + Prepaid expenses + Other liquid assets = Current Assets To locate the components of this formula, you must look at the balance sheet. These are located...
physical location of the asset. cflg.com.hk cflg.com.hk 非流動資產的地理位置乃以其資產的物理位置為基礎。 cflg.com.hk cflg.com.hk If the fair value of identifiable net assets acquired exceeds the cost of investments, the excess should be assigned tonon-current assets(except for financial ...
精听-跟读-背诵-默写-笔译-口译、重复重复, 14:22 3.5 Disposals part 2 25:12 3.6 Revaluations Part 1 13:50 3.7 Revaluations Part 2 22:36 3.8 Non-current asset register 08:40 3.9 Intangible assets 18:32 4.5 Irrecoverable debts 19:38 4.6 Allowance for receivables 36:13 7 8 Revenue ...
精听-跟读-背诵-默写-笔译-口译、重复重复, 14:22 3.5 Disposals part 2 25:12 3.6 Revaluations Part 1 13:50 3.7 Revaluations Part 2 22:36 3.8 Non-current asset register 08:40 3.9 Intangible assets 18:32 4.5 Irrecoverable debts 19:38 4.6 Allowance for receivables 36:13 7 8 Revenue ...
第4章 Current Assets《会计英语》PPT课件 04CHAPTER CurrentAssets UNIT 01 CashandItsControl Unit1CashandItsControl ➢CASHANDCASHEQUIVALENTS.➢Cashisanecessaryassetofeverycompany.Mostcompaniesalsoowncashequivalentswhichareassetssimilartocash.Cashincludescurrencyandcoinsalongwiththeamountsondepositinbankaccounts,...