会计专业英语第4章 Current Assets.pptx,会计专业英语Chapter 4 Current Assets 4.1.1 CashCash includes cash on hand, checks, money orders and cash in bank or bank deposit that can be unconstrained withdrew from banks and other financial institutions. Many co
Current assets are defined as cash and other assets that are reasonably expected to be realized in cash or to be sold or consumed within one year or within the normal operating cycle of the business, whichever is longer. In addition to cash, current assets typically include temporary investments...
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but the consideration for this item may need some careful thought. Different accounting methods can be used to inflate inventory, and, at times, it may not be as liquid as other current assets depending on the product and the industry sector.存货...
1、一、资产assets流动资产current assets现金及约当现金cash and cash equivalents库存现金cash on hand零用金 /周转金 petty cash/revolving funds银行存款cash in banks在途现金cash in transit约当现金cash equivalents其它现金及约当现金other cash and cash equivalents短期投资short-term investments短期投资- 股票 ...
(Accounting & Book-keeping) cash and operating assets that are convertible into cash within a year. Also called:floating assetsComparefixed assets Collins English Dictionary – Complete and Unabridged, 12th Edition 2014 © HarperCollins Publishers 1991, 1994, 1998, 2000, 2003, 2006, 2007, 2009,...
In accounting, a current asset is an asset which can either be converted to cash or used to pay current liabilities within 12 months. Typical current assets include cash, cash equivalents, short-term investments, accounts receivable, stock inventory and the portion of prepaid liabilities which will...
The balance sheet reports on an accounting period, which is typically a 12-month timeframe. Current assets can be found at the top of a company‘s balance sheet, and they’re listed in order of liquidity. Image Source Non-current assets (or fixed assets) are long-term investments that of...
CURRENTASSETSCURRENTASSETS Introduction In financial accounting,current assetsare assets that are expected to be converted into cash or used up within a year or an operating cycle, whichever is longer. These assets are an essential component of a company’s balance sheet as they provide liquidity ...
On the balance sheet, the Current Asset sub-accounts are normally displayed in order of current asset liquidity. The assets most easily converted into cash are ranked higher by the finance division or accounting firm that prepared the report. The order in which these accounts appear might differ...