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Non Quick Assets

2011/1/4 17:17:00 55

Non Quick Assets Accounting

What is non fast assets?


Non quick assets refer to current assets which are not ready for quick liquidation or can not be quickly realized, such as assets, expenses and losses.


Non quick assets include inventories, long-term investments due within one year, prepaid expenses and liquid assets to be disposed of.

loss

And so on.


The realization time and quantity of non quick assets are not.

Determine

nature


The realization time and quantity of non quick assets are uncertain.


(1) inventories are much slower than receivables; some stocks may have been scrapped and not processed.

perhaps

It has been mortgaged to a creditor and can not be used to pay debts; there are many ways to estimate the value of stocks, which may be quite different from the cash reallocation.


2. The prepaid expenses can not be sold for cash.


3. The amount of illiquid assets and other current assets expired within one year is accidental and can not represent normal liquidity.


Cash ratio = (monetary capital + paction financial assets) / current liabilities

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