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不对,是"current" asset -"current liability" 流动资产 减流动负债,因此等于流动 净资产,working capital = net current assets。. working capital是企业短期偿还能力的指标之一,与stakeholder's equity 不同。. 简介:. 营运资金 亦称“运用资金”。. 国外称为 营运资本。.
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简化版财务报表:利润表(Income Statement)收入(Revenue): 7,000,000元成本(Costs): ?元毛利(Gross Profit): 收入 - 成本运营费用(Operating Expenses): ?元利润(Net Profit): 毛利 - 运营费用资产负债表(Balance Sheet)资产(Assets)流动资产(Current Assets): ?元现金(Cash): ?元应收账款(Accounts Receivable): ?元 ...
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净营运资本是企业流动资产总额减去各类流动负债后的余额。. 反映由长期负债融资负担的流动资产的数额。. 由于长期资本投资项目在进行过程中必然涉及短期资产如应收账款、存货的增加,项目结束时占用在这类资产上的投资得以收回。. 因此在估算每期现金 ...
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This item is a component of Current Liabilities – Total (LCT). debt in current liabilities 是current liabilites的一部分,主要指短期票据和一年内长期贷款,不是“借方发生额”(是debt,不是debit)。. 详细请看: U.S. and Canadian GAAP Definition This item represents the total amount of short-term notes ...
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Current liabilities; Current liabilities are obligations that will be satisfied within one year or operating cycle, whichever is greater. Accounts payable. Accounts payable (also known as trade payables) are amounts the firm owes to suppliers for goods or services purchased on credit. Analyzing payables relative to purchases can signal credit ...
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根据 初级会计 原理: current tax liability 是流动应付税款 属於负债科目显示在 资产负债表. current tax expense 是流动税务费用 属於费用科目 显示在损益表或现金流量表. 仅供参考!. 4. 评论 (2) 分享. 举报. 新手帮助. 如何答题.
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展开全部. current tax assets是即期税项资产;现行税收资产;本期税项资产;当前税收资产的意思。. 例句. 1.According to the current accounting standards and the law ofenterprise income. tax, this paper discusses accounting and taxtreatment of non-monetary assets. transactions.以现行会计准则和 企业 ...
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求教current ratio 和 acid-test ratio 有什么区别啊??current ratio :流动比率 acid-test ratio :速动比率速动比率=(流动资产-存货-待摊费用-预付帐款)/流动负债总额*100% 流动比率=流动资产总额/流动负
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current ratio和quick ratio都是财务报表比率分析的内容~. 流动比率(Current Ratio)法是测量公司资产流动性的一个财务模型, 它的计算方法是用公司的全部流动资产除以全部流动负债。. 它是公司偿付短期债务能力的一个指标。. current ratio=current assets/ current liabilities ...
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