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FA weitergehende Defn

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Kartei Details

Karten 9
Sprache English
Kategorie Finanzen
Stufe Universität
Erstellt / Aktualisiert 06.01.2017 / 16.03.2017
Lizenzierung Keine Angabe
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Current assets

consumed within the longer of one year or the firm’s operating c

cash

currency or demand deposits

Short-term investments

debt or equity investments for which a ready market exists and
management intends to sell them within one year or operating cycle

Accounts receivable

amounts owed to the firm by customers, value at net realizable
value

Notes receivable

amount owed which will not be collected within the typical collection
period, interest is charged on notes receivable

Inventory

products that will be sold in the normal course of business, valued at the lower
of cost or market price

Prepaid expenses

services paid for but not yet used (e.g. insurance, rent)

Property, plant, and equipment

Long-term assets which are not intended to be sold
within one year