Other current assets

Other assets with strong liquidity

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other current assets Other current assets are accounting terms. Current assets refer to assets with strong liquidity, which can be realized within one year.

Chinese name: Other current assets
Foreign name: Other Current Assetslities

genus: Accounting terminology
Meaning: Other assets with strong liquidity

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Other current assets

Balance Sheet Other current assets above refer to Monetary capital 、 Short term investment 、 Notes receivable 、 Accounts receivable 、 Other receivables Current assets other than inventory. "Current assets to be disposed" of general enterprises Net profit and loss ”The account has not processed transfer, and it is linked to the "Other Current Assets" item when reporting.

Other current assets are accounting terms. Current assets refer to assets with strong liquidity, which can be realized within one year generally, including monetary capital, inventory, short-term investment Receivables 、 Prepayments Other current assets, etc. It can be found in general accounting books, because the enterprise statements are divided into Monthly report 、 Quarterly report , annual report, so the collection period is different, but it is generally collected at least once a month.

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If an enterprise encounters some common current asset accounts that are really difficult to classify, it can set up its own account. When filling in the form, it belongs to other current asset items. 《 Basic Accounting Work Specification 》It is stipulated that the enterprise will not affect Accounting requirement, Accounting statements Under the premise of indicator summary and external unified accounting statements, it can be set and used according to the actual situation Account 。

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