Current assets include cash, cash equivalents, accounts receivable, stock inventory, marketable securities, pre-paid liabilities, and other liquid assets. Current assets may also be called current accounts.流动资产包括现金、现金等价物、应收账款、存货、有价证券、预付负债和其他流动资产。流动资产也可称为...
英文:The company's current assets include cash, inventory, and accounts receivable. 中文:为了保持运营,企业需要确保其流动资产足够支付短期债务。 英文:To maintain operations, a business needs to ensure its current assets are sufficient to cover short-term liabilities. 中文:在...
资产的分类包括:Current Assets、Fixed assets、Financial assets 和Intangible assets 1. Current Assets 流动资产 Current assets are short-term economic resources that are expected to be converted into cash within one year. Current assets include cash and cash eq...
What Are Current Assets? Acurrent assetis cash or assets that are seen as possible to withdraw/liquidate within the next year. These are positioned at the beginning of thebalance sheet, and include the following accounts: Cash and equivalents ...
Current assets are a company’s short-term investments, used to finance its daily operations. Current assets include cash and cash equivalents, inventory, and accounts receivable other assets that can convert into cash in one year. Current assets are important to a company because they provide the...
Current Assets = Cash + Marketable Securities + Accounts Receivable + Inventory + Prepaid Expenses Current Assets calculation example Let's consider a real-world example of a small e-commerce business that sells handmade crafts. We'll use the following data to calculate the Current Assets: ...
Current Assets = C + CE + I + AR + MS + PE + OLAwhere:C = CashCE = Cash EquivalentsI = InventoryAR = Accounts ReceivableMS = Marketable SecuritiesPE = Prepaid ExpensesOLA = Other Liquid AssetsCurrent Assets = C + CE + I + AR + MS + PE + OLAwhere:C = CashCE = Cash Eq...
Currentassetsshouldincludecash,short-terminvestment,receivable,prepaymentandinventory.3 Currentassetsonthebalancesheetrepresentacompany'sliquidity.Themorecashandshort-terminvestmentsonhand,thelowerafirm'sriskoffailurebecausemanagementcanusethemoneytocarryitselfthroughtoughperiods.4 Ⅱ.CurrentAssetsAccounts 1.Assets101...
Summary Current assets are key in assessing the liquidity of a public sector entity. The key current assets of any entity include inventories, receivables, and bank and cash balances as well as pre-payments and potential short-term investments. This chapter focuses on the inventory element of ...
Current assets are a company's short-term assets that can be liquidated quickly and used for a company's immediate needs. Noncurrent assets are long-term assets that have a useful life of more than a year. Examples of current assets include cash, marketable securities, inventory, and ac...