Current assets include monetary funds, short-term investments, notes receivable, accounts receivable and inventories.
Question 2: What is the concept of current assets?
Mobility in a broad sense. Refers to all current assets of an enterprise, including cash, inventory (materials, products in process and finished products), accounts receivable, securities, prepayments and other items. All the above items are necessary for business operation, so working capital has a popular name, called working capital. Liquidity in a narrow sense = current assets-current liabilities. The so-called networkingcapital. According to this definition, the source of funds for current assets should be another long-term source besides current liabilities. The amount of net liquidity represents the liquidity of the enterprise. The more net liquidity means that the more net liquidity, the stronger its short-term solvency, so its credit status is higher, financing in the capital market is easier and the cost is lower.
trait
① The occupation pattern of working capital is changeable.
(2) The amount of working capital fluctuates.
③ The circulation of working capital is consistent with the production and operation cycle.
④ The sources of liquidity are flexible and diverse.
meaning
① Strengthening liquidity management can speed up liquidity turnover, reduce liquidity occupation and promote the development of enterprise production and operation.
(2) Strengthening liquidity management is conducive to promoting enterprises to strengthen economic accounting and improve the level of production, operation and management.
meaning
The importance of working capital is that every turnover can generate operating income and create profits, so the turnover of working capital is the direct creator of enterprise surplus. The following is a case study: the enterprise invested $65,438+00 and recovered $65,438+02 in cash through business activities. After deducting $65,438+00, there is still a surplus of $2. Therefore, every turnover of working capital can create a profit of $2. Where there is turnover, there are profit opportunities. Therefore, it can be said that every turnover of working capital directly creates the surplus of the enterprise.
Management requirements
(1) It is necessary not only to meet the needs of production and operation, but also to save and rationally use funds.
(2) Capital management should manage assets, and asset management should manage funds, and fund management and asset management should be combined.
(3) Ensure the combination of capital use and material movement, adhere to the consistency of money and goods, and abide by the settlement discipline.
(4) Liquidity can only be used for the needs of production and operation turnover, and shall not be used for capital construction and other expenses.
Estimation method
Itemized detailed estimation method
According to the relationship between turnover and turnover speed, the itemized detailed estimation method estimates the current assets and current liabilities that constitute working capital respectively. According to "Method and Parameter III", the content of working capital has changed, and the calculation formula is as follows:
Liquidity = current assets-current liabilities
These include:
Current assets = accounts receivable+prepayments+inventory+cash
Current liabilities = accounts payable+accounts received in advance
Liquidity investment (advances) in a certain year = liquidity demand in this year-liquidity investment as of last year.
= liquidity demand of the current year-liquidity demand of last year
Extended exponential estimation
The extended index estimation method is to obtain various liquidity ratio indicators according to the actual data of existing enterprises, and multiply various liquidity ratios by the corresponding cost base to estimate liquidity. Calculation formula:
Annual liquidity = annual cost base × various liquidity ratios
Annual working capital = annual output × working capital occupied by unit product output
Attention should be paid to estimating liquidity.
(1) When the itemized detailed estimation method is adopted, the minimum turnover days of cash, accounts receivable, inventory and accounts payable should be determined respectively according to the actual situation of the project, and a certain insurance factor should be considered.
(2) The working capital under different production loads should be estimated according to the above calculation formula according to the cost of different production loads, instead of directly multiplying the working capital under 100% production load by the production load percentage.
(3) Liquidity belongs to long-term (permanent) current assets, and the financing of liquidity can be solved through long-term liabilities and capital (generally 30%). ...& gt& gt
Question 3: What are current assets? Current assets refer to the assets that can be realized or used by an enterprise within a business cycle of one year or more, and are an indispensable part of enterprise assets.
Current assets include monetary funds, short-term investments, notes receivable, dividends receivable, accounts receivable, other receivables, inventories, long-term debt investments with deferred charges due within one year, and other liquidity.
Question 4: What are current assets and non-current assets? Let's put it in a simple way. Simply put, current assets exist in a short form and will change within one year.
For example, common: money → purchasing materials → manufacturing products → exchanging money, where money, materials and products are current assets.
Non-current assets: assets exist in a long form and will be consumed after more than one year.
Such as: long-term receivables, long-term equity investment, long-term deferred expenses, fixed assets such as houses and equipment.
Question 5: What are the elements of current assets and current liabilities? Current assets:
cash
bank deposit
negotiable securities
notes receivable
receivables
Less: bad debt provision
Prepaid income tax
Prepaid account
receivable other
deferred charges
goods in stock
Current liabilities:
short-term loan
notes payable
accounts payable
Payable wages (and benefits)
Taxable
Dividends payable
advance payment
Accounts payable-others
accrued expenses
Employee bonus and welfare fund
Question 6: Definition of current assets and non-current assets. Current assets refer to assets that are realized or consumed within a business cycle of one year or more. Can it be understood as: assets realized or consumed within one year?
This statement is not accurate. For example, accounts receivable are current assets, but some accounts receivable have not been recovered for more than one year, which is likely to cause losses, but this does not affect the properties of their current assets, that is, short-term assets are mainly held and liquid, and there is no flow field for objective reasons, which does not affect their current properties. Analogy can analyze illiquid assets.
What do you mean by assets realized or consumed in a business cycle of more than one year?
A business cycle is generally 1 year. The premise of accounting assumption in China is accounting period. Generally 1 year is an accounting cycle as well as a business cycle. Few business cycles exceed 1 year. Assets over one year are considered as long-term assets.
Question 7: What are the main current assets of an enterprise, including:
Cash, bank deposits, securities, bills receivable, accounts receivable, deduction: bad debt reserve, income tax received in advance, prepayments, other receivables, prepaid expenses, inventory.
Current assets refer to assets that an enterprise can realize or use within a business cycle of one year or more, and are an indispensable part of enterprise assets. During the turnover transition period, current assets start from monetary form, change its form in turn, and finally return to monetary form. Various forms of capital are closely combined with production and circulation, with fast turnover and strong liquidity. Strengthening the audit of current assets business is conducive to determining the legitimacy and compliance of current assets business, checking the correctness of accounting treatment of current assets business, exposing its shortcomings, and improving the efficiency of using current assets.
Current assets include monetary funds, short-term investments, notes receivable, accounts receivable and inventories. Because each project has different characteristics, it should be reviewed according to their different requirements.
1. In physical form, current assets are basically embodied in the material reserves of various departments and residents. Including:
(1) Current assets in the state of preparation for production and consumption refer to the means of production reserved by production units and consumer goods reserved by consumption departments and residents;
(2) Current assets under entrustment. Refers to the unsold production materials and consumer goods reserves in the inventory of production departments and circulation departments, as well as the reserve materials stored by the state;
(3) Current assets in the production process. Refers to the reserve of work-in-process and semi-finished products of production units.
2. According to liquidity, it can be divided into quick assets and non-quick assets. Including:
(1) Quick assets refer to current assets that can be realized in a short time, such as monetary funds, transactional financial assets and various receivables and prepayments.
(2) Non-current assets include inventories, prepaid expenses, non-current assets due within one year and other current assets.
Question 8: Please help me distinguish which of the following are current assets and which are non-current assets. Thank you! Current assets: refers to the assets that an enterprise can realize or use within a business cycle of one year or more.
Therefore, the above-mentioned current assets are: cash, interbank deposits, lent funds, trading financial assets, financial assets bought for resale, interest receivable, loans granted, available for sale, accounts receivable, deferred income tax assets and held to maturity.
Non-current assets: long-term investment, fixed assets, intangible assets, investment real estate, etc.
Question 9: What is the relationship between current assets and inventory? Generally speaking, inventory is a current asset.
Question 10: What is a net current asset? How to calculate current assets minus current liabilities is the company's net working capital.
Current assets refer to the assets that can be realized or used by an enterprise within a business cycle of one year or more, and are an indispensable part of enterprise assets.
Current assets include monetary funds, short-term investments, notes receivable, accounts receivable and inventories.
The concept of current liabilities refers to the debts that will be repaid in a business cycle other than 1 year (including 1 year) or 1 year, including short-term loans, accounts payable, taxes payable and long-term loans due within one year.