RegisterLog in Sign up with one click: Facebook Twitter Google Share on Facebook current assets Thesaurus Financial Wikipedia Related to current assets:Current liabilities,balance sheet,Net current assets current assets pl.n. Cash or assets convertible into cash at short notice. ...
Inventoryis likely the largest current asset on a retailer’s or manufacturer’s balance sheet. The reported amount on the retailer’s balance sheet is the cost of merchandise that was purchased, but not yet sold to customers. In the accounting period when the items in inventory are sold, th...
and different payment cycles, it can be challenging to correctly categorize components as current assets over a given time horizon. The following ratios are commonly used to measure a company’s liquidity position. Each ratio uses a different number of current asset components against the current li...
Therefore, the first asset listed in the balance sheet often is called Cash and Cash Equivalents. 4.1.3 Restricted Cash Some bank accounts are restricted as to their use, so they are not available to meet the normal operating needs of the company. For example, a bank account may contain ...
As long as notes receivable is expected to be collected back within one year, it’s classified as a current asset in the balance sheet. Both notes receivable and accounts receivable resulting from sales on credit are sometimes called trade receivables. 3. Other ReceivablesOther receivables mainly ...
3) Current asset/liability 流动资产/负债4) immediate asset and liability 流动资产与负债5) balance sheet 资产负债表 1. The accountant that the balance sheet will adjust the item in the future deals with; 资产负债表日后调整事项的会计处理 2. Technical Analysis on Teaching the Making of ...
current asset— 流动资产 current形— 行形 · 目前形 · 现形 · 当前的形 · 现有形 · 今形 · 现在形 · 江流形 · 现时形 · 潮形 · 潮流形 · 当今形 · 流通的形 current名— 气流名 · 水流名 · 思潮名 · 电流名 assets名— ...
physical location of the asset, in the case [...] kader.com kader.com 指定非流動資產的地區分佈根據資產所在地點劃分。倘為固定資產,則為該資產所在地;倘為 無形資產及商譽,則為其被分配的運作地點;倘為聯營公司的權益,則為其運作地點。 kader.com ...
At the same time as the model balance sheet was proposed, courts again addressed the issue of current asset valuation and the resulting effects of such valuations on the financial statements. The Recognition and Valuation of Current Assets on the balance sheet in the United States, 1865-1940 CAt...
The total current assets formulation is a simple summation of all the assets that can be converted to cash within one year. If a current asset subcategory is not listed in this formula, you can add it to Other Liquid Assets. You gather the current asset information from a balance sheet an...