非流动资产- MBA智库百科 非流动资产（Non-current assets）非流动资产是指流动资产以外的资产，主要包括长期股权投资、固定资产、无形资产、长期待摊费用、在建工程、工程物资、研发支出等 ...
非流動資產- MBA智库百科 非流動資產（Non-current assets）非流動資產是指流動資產以外的資產，主要包括長期股權投資、固定資產、無形資產、長期待攤費用、在建工程、工程物資、研發支出等 ...
Current asset - Wikipedia, the free encyclopedia In accounting, a current asset is any asset reasonably expected to be sold, consumed or used up through the normal operations of the business within one year or one operating cycle whichever is longer. Typical current assets include cash, cash equivalents
附表：會計科目及說明表.DOC 會計科目類別. 會計科目名稱及說明. 資產類. 一、流動資產：包括現金及在正常營運程序中即可變現現金或可減少現金支出而具流動性質之資產。 （一）零用金：撥充庶務 ...
Other Current Assets - AccountingTools - Accounting CPE & Books - AccountingTools Other Current Assets Definition: Other current assets is a default classification of "current asset" general ledger accounts that does not include the following major current assets: Cash Marketable securities Accounts receivable Inventory Prepaid expense
Accounting 3/4 > Baron > Flashcards > ACCOUNTING FOR NON CURRENT ASSETS | StudyBlue Find and study online flashcards from Accounting 3/4. Visit StudyBlue today to learn more! ... Referring to the definitions, identify the characteristics common to both assets and expenses Assets, in common with expenses, are necessary to help earn revenu
Current Asset Definition - AccountingTools Current Asset Definition: A current asset is an item on an entity's balance sheet that is either cash, a cash equivalent, or which can be converted into cash within one year. Examples of current assets are: Cash Investments Prepaid expenses Accounts recei
Current Assets - Download free eBooks at bookboon.com This book is the second of seven books which introduces the basic principles of accounting, focusing primarily on liquid assets. ... Content Part 1. Special Issues for Merchants 1. The Merchandising Operation - Sales 1.1 Sales 1.2 Sales Returns and Allowa
Understanding Current Assets - Accounting.Answers.com Accounting defines "current assets" as assets expected to be liquidated into cash within the next 12 months. These are usually the assets that come and go in the course of operations, such as accounts receivable, merchandise inventory, prepaid expenses, a
current assets - Learn Accounting Online for Free | AccountingCoach current assets Cash and other resources that are expected to turn to cash or to be used up within one year of the balance sheet date. (If a company's operating cycle is longer than one year, an item is a current asset if it will turn to cash or be used up
