Other Current Assets On a balance sheet, thevalueof all non-cashassetsfor the next year. Examples includeaccounts receivableandprepaid expenses. Other current assets are included in a company'sfinancial statements. Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved ...
Other current assets are a category on a company's balance sheet that includes short-term assets that do not fit into more specific categories like cash, accounts receivable, or inventory. These assets are expected to be converted into cash or used up within a relatively short time frame, typ...
Other current liabilities, in financial accounting, are categories of short-term debt that are lumped together on the balance sheet. The term "current liabilities" refers to items of short-term debt that a firm must pay within 12 months. To that, companies add the word "other" to describe ...
待转资产价值Donated assets 预计负债Accrued liabilities 应付短期债券Short-term debentures payable 其他流动负债Other current liabilities 预提费用Accrued expenses 应付工资Payroll payable 应付福利费Welfare payable 短期借款-抵押借款Bank loans-Short term-pledged ...
into cash in the short run. Five types ofassetsare classified ascurrent: cash, short-term marketable investments, accounts receivable, inventories, and prepaid expenses—and they are generally listed in this order in the balance sheet. current liabilities ...
aThe heading “Other current financial assets” presented on the asset side of the 2007 consolidated balance sheet included in the Group’s 2007 consolidated financial statements has been eliminated. This heading included the following sub-headings: “Trade and other receivables” and “Cash and cash...
The balance sheet in China is divided into several items including other receivables, deferred expenses, subsidies receivable, prepayments and other current assets. 正确 错误
amortise any discount or premium over the life of the bond. The amount reportedon the balance sheet for bonds is thus the historical cost plus or minus the cumulativeamortisation, which is referred to as amortised cost. Companies also have the optionto report the bonds at their current fair ...
Current assets that are uncommon will not fall into one of the defined categories listed above. Instead, these assets will be lumped together into a generic “other” categoryand recognized as other current assets (OCA) on the balance sheet. Sometimes, one-off situations, explained in a company...
Other current liabilities may be contrasted withother current assets, found on the assets side of the balance sheet. Key Takeaways The term, other current liabilities is a line item on the balance sheet. The word "other" means that these current liabilities are not significant enough to occupy...