问题已解决
老師怎么區(qū)分敏感資產(chǎn)敏感負債,流動資產(chǎn)和負債,有沒有什么口訣呀
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同學(xué)您好,主要還是理解記憶,1、敏感資產(chǎn):與銷售收入成正比例變動的資產(chǎn)。包括現(xiàn)金、存貨、應(yīng)收賬款。
2、敏感負債:與銷售收入成正比例變動的負債。包括應(yīng)付票據(jù),應(yīng)付賬款,不包括,短期借款,短期融資券,長期負債等籌資性負債。
2021 07/30 10:55
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2021 07/30 10:59
那流動呢
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2021 07/30 11:07
流動資產(chǎn)和流動負債,您看您的資產(chǎn)負債表就可以啦,您的資產(chǎn)負債表上,有流動資產(chǎn)合計和流動負債合計,那上面的科目就都是流動資產(chǎn),流動負債的
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2021 07/30 11:52
那應(yīng)付職工薪酬屬于敏感負債嗎
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2021 07/30 21:05
不是的,就應(yīng)付票據(jù)和應(yīng)付賬款
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