PDF 會計科目中英對照及編碼

Current Assets: What It Means and How to Calculate It, With Examples

Current assets is a balance sheet account that represents the value of all assets that can reasonably expect to be converted into cash within one year. Current assets include cash and cash ...

Current Assets | Accounting Definition + Examples - Wall Street Prep

Current Assets: Only assets that can be converted into cash within one year are classified as "current", and they are often used to measure a company's short-term financial health. Non-Current Assets: In contrast, a non-current asset is a resource that provides economic value to a company for more than twelve months, i.e. one-year.

流動資產 - Mba智库百科

流動資產(Current Assets)流動資產是指預計在一個正常營業周期內或一個會計年度內變現、出售或耗用的資產和現金及現金等價物。如庫存現金、銀行存款、交易性金融資產、應收及預付款、存貨等。流動資產與固定資產相對應，是指企業可以在一年或者超過一年的一個營業周期內變現或者運用的資產 ...

Current Assets: Definition, Types & Examples - FreshBooks

Current assets are those assets that easily convert into cash in a year. This includes things like cash and investments, inventory, and accounts receivable. There are two main types of current assets: liquid assets and non-liquid assets. Liquid assets are those that can be quickly converted into cash, such as cash itself or investments that can ...

What are Current Assets? - Definition | Example List | How to Calculate

Definition: A current asset, also called a current account, is either cash or a resource that are expected to be converted into cash within one year. These resources are often referred to as liquid assets because they are so easily converted into cash in a short period of time. Take inventory for example. Inventory can easily be sold for cash ...

Current Assets | Examples & Meaning | InvestingAnswers

Using the formula above, we can find the company's total current assets for the 2019 fiscal year: Current assets = $5m + $0 + $4m + $2m + $2.5m + $1m + $1.5m = $16m. Company X's total current assets for the 2019 fiscal year was $16 million. Here's what that might look like on a balance sheet: Company X. Balance Sheet.

Current Assets - Finance Strategists

Below is a consolidated balance sheet of Nike, Inc for the period ending May 31, 2022. The following items comprise the total current assets of Nike, Inc.: Cash and cash equivalents were $8,574,000. Short-term investments were $4,423,000. Accounts receivables were $4,667,000.

Current Assets - Know the Financial Ratios That Use Current Assets

The total current assets for Walmart for the period ending January 31, 2017, is simply the addition of all the relevant assets ($57,689,000). Important Ratios That Use Current Assets. Below is a list of useful liquidity ratios: The Cash Ratio is a liquidity ratio used to measure a company's ability to meet short-term liabilities. The cash ...

流動資產 - 維基百科，自由的百科全書

流動資產（英語：current assets)，包括現金和約當現金、銀行存款、有價證券、短期投資、應收帳款、應收票據、存貨、預付費用等。 短期投資指的是當公司的現金或銀行存款超過日常營運所需時，為獲取較佳的孳息，可能從事債券、證券或基金的投資，這類投資的目的在於資金的調度運用，而投資 ...

Current Assets Formula - Examples, Excel Template, Relevance

Current assets (in USD Billions)=Cash and Cash Equivalents + Accounts Receivable + Inventory + Other current assets. Therefore, the current assets of Microsoft Corp. for the fiscal year ending in June 2018 will be: =133.77 + 26.48 + 2.66 + 6.75. Current Assets of Microsoft Corp.'s for the fiscal year ending in June 2018 = $169.66.

Current Assets (Definition, Examples) | Full List of Items Included

Inventories for Apple Inc. decreased from $ 4,855 Mn in 2017 to $ 3,956 Mn in 2018. Apple Inc. did not have any prepaid expenses. Apple. Inc. has vendor non-trade receivables of $ 17,799 Mn in 2017, which increased to $ 25,809 Mn in 2018. Apple Inc.'s other current assets decreased from $ 13,936 Mn in 2017 to $ 12,087 Mn in 2018.

Understanding Current Assets: How To Calculate It With Examples

Example 1: Calculating Current Assets for an Individual. For an individual, relevant current assets may include cash, savings accounts, investments, and accounts receivable (if applicable). Let's assume the following sample numbers: Cash: $5,000. Savings Account: $10,000.

Current Assets vs. Noncurrent Assets: What's the Difference? - Investopedia

Key Takeaways. Current assets are a company's short-term assets; those that can be liquidated quickly and used for a company's immediate needs. Noncurrent assets are long-term and have a useful ...

【財務報表入門】輕鬆讀懂資產負債表 - 理財學伴

流動資產（current assets）指的是一個營業週期（通常是一個會計年度）內就可以變現的資產。 流動資產包含的重要科目： 現金及約當現金 cash and equivalent. 約當現金是低風險、高流動性的投資，包含即將清償的國庫券、商業本票、貨幣市場基金、可轉讓定存單⋯⋯等

Current Assets: What They Are & Examples | Seeking Alpha

Equipment. Land. Property. Timber. Fossil fuels. Intangible assets like patents. These are examples of assets not normally easily disposed of. Key Takeaway: Formally, if an asset isn't expected to ...

什麼是資產負債表 (Balance Sheet)？通過資產負債表掌握公司財務健康狀況 - Spark Spark Finance

資產負債表（Balance Sheet）的基本結果. 資產 (Asset) 是公司完全擁有，並能夠在未來產生效益的資源，如：現金、生產設備、存貨、房地產等等。. 資產同時也是能夠被轉換成現金的資源。. 負債 (Liability) 是公司需要償還的欠款，包括銀行貸款、應付賬款等 ...

流動比率、速動比率是什麼？公式怎麼算？速動比代表什麼？ - StockFeel 股感

流動比率（Current Ratio）是指企業的流動資產與流動負債的比例，白話來說就是指一年內可轉換成現金的資產是一年內須償還債務的幾倍，因此流動比越高，代表公司的短期債償能力越好，還不了錢的機率越低。速動比率（Quick Ratio）則是更嚴格地檢視短期債償能力的指標，更能代表公司的短期還款 ...

Accounting裡面，如何分辨屬於資產（Assets）還是負債（Liabilities）？

首先，我們先認識一下資產（Assets）及負債（Liabilities）的定義。. 資產是一種可以通過擁有或控制來獲得利潤或未來利益的經濟資源；負債則會從公司的總價值中減除，因為屬於一定時間內需要償還的債務。. 資產的三個重要特徵：. 1) 必須能夠在日後提供經濟 ...

流動比率vs. 速動比率- 1分鐘學財務報表 - Mr.Market市場先生

流動比率 = 流動資產╱流動負債 × 100%. 流動比率（英文：Current Ratio）的意思，就是公司每1元的流動負債，可以用多少元的流動資產來還債。. 流動比率公式的兩個項目，你可以在資產負債表中找到它們：. 流動資產：是指在一年內很容易變現的資產，例如現金 ...

财报中的流动资产（current assets）和非流动资产（non-current assets）如何划分？- 旗渡翻译

非流动性资产（Non-current Assets）是指不能在1年或者超过1年的一个营业周期内变现或者耗用的资产。 非流动资产是指流动资产以外的资产，主要包括持有到期投资、长期应收款、长期股权投资、工程物资、投资性房地产、固定资产、在建工程、无形资产、长期待 ...

流動資產(current assets) - 小小整理網站 Smallcollation

流動資產 (current assets) 指現金、短期投資及其他預期能於一年內變現或耗用之資產。. Current assets are cash and other assets expected to be converted to cash, sold, or consumed within a year. 資料來源： 屏東商業技術學院. 資產 (Asset) 顯示/隱藏 (show/hide) 標籤： 會計科目 (Accounts) , 資產 ...

A Firm Only Has Current Assets And Fixed Assets. Its Current Assets Are ...

Fixed assets = Total assets - Current assets. Fixed assets = $300,000 - $100,000. Fixed assets = $200,000 . Fixed asset turnover = Sales / Fixed asset. Firm's fixed asset turnover = $900,000 / $200,000. Firm's fixed asset turnover = 4.5. Related Questions. A customer is long 400 shares of fully paid XYZ stock, valued at $150 per share. The ...

Paramount's Incoming Ownership Is in Full Support of Current ... - MSN

Paramount owns a host of cable and streaming properties, and not all are likely in the company's long-term future. There have been more than a few TV-worthy twists in the Paramount-Skydance ...

EU current account surplus €134.3 bn - Eurostat

Overview In the first quarter of 2024, the EU seasonally adjusted current account of the balance of payments recorded a surplus of €134.3 billion (+3.1% of GDP), compared with a surplus of €89.8 billion (+2.1% of GDP) in the fourth quarter of 2023 and a surplus of €55.2 billion (+1.3% of GDP) in the first quarter of 2023, according to estimates released by Eurostat, the statistical ...

Devon Energy looks to expand Bakken operation with purchase of Grayson ...

The acquisition will give Devon more than 300,000 acres across the Williston Basin, more than triple its current amount. With the new land, Devon is expected to produce more than 150,000 barrels ...

CISG in the digital world digital economy: data, products, and assets ...

Digital assets such as cryptocurrencies and asset-backed tokens also fall within the scope of the CISG. 164 Following the characterization made by UNCITRAL (section 2.3, above), cryptocurrencies (bitcoin, Ethereum, and so on) are digital assets that represent intrinsic value, and so it seems that UNCITRAL considered the role of cryptocurrencies ...

How are crypto regulations changing around the world? | World Economic ...

"A global approach is needed to maximize the advantages from the underlying technology and to manage the risks," the paper says. "However, given the different stages of market maturity, the development of regional hubs and the varying capacity of regulators, it is prudent to holistically focus also on the important role that international organizations and national/regional regulators as ...

Brookfield invests in Empira's Cologne multifamily project

Marcus Bartenstein, managing director of Empira Group, said: "We are proud to have partnered with Brookfield on a project of this size, given the current financing constraints present across the sector. "We believe that the market needs more build-to-rent projects like this to supply rental apartments for the growing population.