andthere are marketable securities that are not liquid assets (但也有不属于流动资产的情况). … a hedge fund may be a marketable security without being a liquid asset. Every marketable security must still satisfy the requirements
Marketable Securities含股权类、债权类，因此不需用股债性质去区分，紧紧抓住短期、流动性好的流动资产去...
正反交锋 正方观点:根据香港证监会(SFC)的术语定义,marketable securities无疑应译为“有价证券”,这种译法几乎是法律、金融业界对marketable securities最通行的译法,广为接受(尤其是在香港),约定俗成。…
aMarketable securities (current asset) valuation method disclosed 有价证券(当前财产)被透露的估价方法[translate]
That means they are almost as liquid as cash and. It also means that their reported as a current asset on the balance sheet. As we discussed in the previous module, short-term investments in marketable securities are reported at the market value is how much we would be able to sell the...
1.Typesofinvestments2.Marketablesecurities:Currentassetsa.Classificationb.Valuationatacquisitionc.Valuationafteracquisitiond.Disclosuresaboutsecuritiese.Controversy3.Minority,passiveinvestments4.Minority,activeinvestments 11-4 1.TypesofInvestments(Figure11.1)Theaccountingforinvestmentsdependsonthepurposeoftheinvestmentand...
These investments are reported as a current asset if the investor’s intention is to sell the securities within one year. Related Q&A What are marketable securities? What is the quick ratio? What is the current ratio? What is the difference between the current ratio and the acid test ratio?
Marketable securities are investments in debt or equity instruments that are listed on a public market such as a stock exchange.
Marketable securities are a component ofcurrent assetson a firm's balance sheet. It is part of a figure that helps determine howliquida company is, its ability to pay expenses, or pay down debt if it needs to liquidate assets into cash to do so. ...
There are liquid assets that are not marketable securities, and there are marketable securities that are not liquid assets. From a liquidity standpoint, investments are marketable when they can be bought and sold quickly. If an investor or a business needs some cash in a pinch, it is much ea...