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日期:2025-05-02
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...
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日期:2025-04-30
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...
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日期:2025-05-04
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...
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日期:2025-05-01
Non-current assets are assets other than current assets, while current assets are assets which are expected to be realized in next 12 months or within normal operating cycle of a ......
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日期:2025-04-30
Current assets to equity ratio (also known as current assets to proprietors’ fund ratio) shows the stockholders’ funds invested in current assets. The ratio may be expressed in proportion or percentage. Formula: For example, suppose a company has current ...
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日期:2025-05-05
(一), 為符合企業應用之一致性,本規範會計科目之設置,悉依經濟部商業司所頒定「
商業 ... 一、, 會計科目計分為九大類. (一), 資產. 其可再細分中類為: 1. 流動資產 2....
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日期:2025-04-29
和流動資產一樣,非流動資產的科目也可以從 資產負債表 找到. 同樣的,讓我們實際
看看 台積電(2330) 2014年Q1的資產負債表. 有些會計科目長的好像差不多....
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日期:2025-05-01
A current asset is cash and any other company asset that will be turning to cash
... checking accounts, petty cash), temporary investments, accounts receivable, ......