新用戶掃碼下載
掃碼下載APP
及時接收最新考試資訊及
備考信息
流動資產（Current assets）
Current assets are defined as cash and other assets that are reasonably expected to be realized in cash or to be sold or consumed within one year or within the normal operating cycle of the business， whichever is longer. In addition to cash， current assets typically include temporary investments in marketable securities， notes receivable， accounts receivable， merchandise inventory and prepaid expense. Within the current asset category， the items are listed in the order of their liquidity， the most liquid first and the least liquid last. Cash is obviously the most liquid of all assets.
流動資產被定義為現金或其他可以被認為是現金或可以在一年或一個會計周期（兩者的長者）出售的資產。除了現金，典型的流動資產還包括短期投資，包括可交易證券、應收票據、應收賬款、存貨和預付費用。在流動資產類別中，各個項目以流動性列示，最具有流動性的排在第一位，流動性最差的排在最后一位。現金明顯是所有資產中最具有流動性的資產。
責任編輯：文會計
學員討論（0）
實務學習指南
距6月報稅結束還有天
新用戶掃碼下載
京公網安備 11010802044457號