流動(dòng)資產(chǎn)（Current assets）

來源: 編輯： 2009/05/15 09:49:20　　字體：大小

　　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(dòng)資產(chǎn)被定義為現(xiàn)金或其他可以被認(rèn)為是現(xiàn)金或可以在一年或一個(gè)會(huì)計(jì)周期（兩者的長(zhǎng)者）出售的資產(chǎn)。除了現(xiàn)金，典型的流動(dòng)資產(chǎn)還包括短期投資，包括可交易證券、應(yīng)收票據(jù)、應(yīng)收賬款、存貨和預(yù)付費(fèi)用。在流動(dòng)資產(chǎn)類別中，各個(gè)項(xiàng)目以流動(dòng)性列示，最具有流動(dòng)性的排在第一位，流動(dòng)性最差的排在最后一位?，F(xiàn)金明顯是所有資產(chǎn)中最具有流動(dòng)性的資產(chǎn)。

責(zé)任編輯：文會(huì)計(jì)

上一篇：會(huì)計(jì)循環(huán)（Accounting cycle）

下一篇：應(yīng)收賬款（Accounts receivable）