acurrent assets are listed on the balance sheet in order to liquidity,which means the ability to be convered to cash 正在翻译,请等待...[translate]
current assets指的是A balance sheet item which equals the sum of cash and cash equivalents,accounts receivable,inventory,marketable securities,prepaid expenses,and other assets that could be converted to cash in less than one year.A company's creditors will often be interested in how much that ...
anet current assets is a term found on the balance sheet which can be defined quite simply as the difference between current assets and current liabilities.current assets and current liabilities are netted off on the balance sheet as a measure of short-term liquidity. 流动资产净额是在可以相当简单...
depreciation不是在current assets下的,而是在固定资产下,流动资产是不计提折旧的.一般在long term assets下面 会有accumulated depreciation/amortization,因为固定资产随着使用时间增长而折旧.一般算的时候PPE这项乘折旧率时间(根据折旧方法),PPE减去accu.depr.就是net PPE.举个简单的例子,实际的报表项目会比我打的多一...
Below is a list of current assets often listed on a company'sbalance sheet: Cash. Cash equivalents. Accounts receivable. Inventory. Prepaid expenses and liabilities. Short-term, liquid investments. Current assets will turn into cash within a year from the date displayed at the top of the balan...
Reporting assets on the balance sheet Some common examples of general ledger asset accounts include Cash, Accounts Receivable, Inventory, Prepaid Expenses, Buildings, Equipment, Vehicles, and perhaps 50 additional accounts. The general rule (except for certain marketable securities) is that the cost re...
or obligations. The ratio, which is calculated by dividing current assets by current liabilities, shows how well a company manages its balance sheet to pay off its short-term debts and payables. It shows investors and analysts whether a company has enough current assets on its balance sheet to...
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
If current assets are those which can be converted to cash within one year, non-current assets are those which cannot be converted within one year. On a balance sheet, you might find some of the same asset accounts under Current Assets and Non-Current Assets. This is because those same ty...
预收帐款(unearned revenues)当然是流动负债(current liabilitie)