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...
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...
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 ...
whichever is longer. In addition to cash, current assets typically include temporary investments in marketable securities, notes receivable, accounts receivable, merchandise inventory and
Some examples of current assets include cash, cash equivalents, short-term investments, accounts receivable, inventory, supplies, and prepaid expenses. What’s the difference between current and non-current assets? Current assets are short-term resources that can be used or converted to cash within...
What Are a Business's Assets? A business's assets include everything of value that it owns, both physical and intangible. Physical assets include current assets, like its inventory, and fixed assets, such as the factory equipment that the company uses to build its products. Itsintangible asse...
Some common examples of current assets include: Cash and cash equivalents, Accounts receivable, Prepaid expenses, Marketable services, and Inventory Current Assets vs Non-Current Assets Any asset that has a useful life of over a year is considered a non-current asset. ...
会计英语Chapter_4_Current_Assets教材教学课件.ppt,出版社 经管分社 会计英语 Chapter 4 Current Assets Learning Objectives 1.Define cash and its valuation in the balance sheet. 2.Describe the objectives of cash management 3.Explain means of achieving int
Currentassetsshouldincludecash,short-terminvestment,receivable,prepaymentandinventory.3 Currentassetsonthebalancesheetrepresentacompany'sliquidity.Themorecashandshort-terminvestmentsonhand,thelowerafirm'sriskoffailurebecausemanagementcanusethemoneytocarryitselfthroughtoughperiods.4 Ⅱ.CurrentAssetsAccounts 1.Assets101...
While Current Assets include all Liquid Assets, not all Current Assets are considered Liquid Assets because not all of them can be quickly converted to cash without losing value. For instance, inventory (a current asset) may not be as liquid as a Treasury bill (a liquid asset). 11 When ...