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  2. Understanding Current Assets: Definition, Types and ... - AOL

    www.aol.com/understanding-current-assets...

    The current ratio divides current assets by current liabilities. For instance, Alphabet’s Q2 2024 balance sheet had $162.0 billion in current assets compared to $77.9 billion in current liabilities.

  3. Current asset - Wikipedia

    en.wikipedia.org/wiki/Current_asset

    On a balance sheet, assets will typically be classified into current assets and long-term fixed assets. [2] The current ratio is calculated by dividing total current assets by total current liabilities. [3] It is frequently used as an indicator of a company's accounting liquidity, which is its ability to meet short-term obligations. [4] The ...

  4. Net realizable value - Wikipedia

    en.wikipedia.org/wiki/Net_realizable_value

    Net realizable value (NRV) is a measure of a fixed or current [1] asset's worth when held in inventory, in the field of accounting.NRV is part of the Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) that apply to valuing inventory, so as to not overstate or understate the value of inventory goods.

  5. Financial accounting - Wikipedia

    en.wikipedia.org/wiki/Financial_accounting

    As a result, non-current assets/liabilities are listed first followed by current assets/liabilities. [7] Current assets are the most liquid assets of a firm, which are expected to be realized within a 12-month period. Current assets include: cash - physical money; accounts receivable - revenues earned but not yet collected

  6. Financial statement analysis - Wikipedia

    en.wikipedia.org/wiki/Financial_statement_analysis

    The gross profit ratio is equal to gross profit/revenue. This ratio shows a quick snapshot of expected revenue. Activity ratios are meant to show how well management is managing the company's resources. Two common activity ratios are accounts payable turnover and accounts receivable turnover.

  7. Liquid assets vs. fixed assets: What’s the difference? - AOL

    www.aol.com/finance/liquid-assets-vs-fixed...

    Examples of liquid assets include: Cash. Treasury bills. Money market or savings accounts. Short-term bonds. Money-market funds. ... cover unexpected costs and offer a degree of financial flexibility.

  8. Understanding Deferred Tax Assets: Calculations, Applications ...

    www.aol.com/finance/understanding-deferred-tax...

    Common causes of deferred tax assets are items such as net operating losses, eligible business expenses, certain revenue, bad debt, warranty liabilities, and more. These will be explained further ...

  9. Cost of revenue - Wikipedia

    en.wikipedia.org/wiki/Cost_of_Revenue

    Cost of revenue can be found in the company income statement. Generally, any costs that are directly connected with manufacturing and distribution of goods and services can be added to cost of revenue (i.e. direct costs). Indirect costs (e.g. depreciation, salaries paid to management or other fixed costs) are excluded.