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  2. Current ratio: What it is and how to calculate it - AOL

    www.aol.com/finance/current-ratio-calculate...

    Intel (INTC) at year-end 2023 had $43.27 billion in current assets and $28.05 billion in current liabilities, for a high 1.54 current ratio. What is a good current ratio? The ideal current ratio ...

  3. How Accounts Payable Are Recorded on a Balance Sheet - AOL

    www.aol.com/accounts-payable-recorded-balance...

    Instead, they are a short-term liability. ... the accounts payable on the assets side of the balance sheet. For example, the accounts payable amount of $500 for a tool purchase belongs on the ...

  4. Debt-to-equity ratio - Wikipedia

    en.wikipedia.org/wiki/Debt-to-equity_ratio

    In a basic sense, Total Debt / Equity is a measure of all of a company's future obligations on the balance sheet relative to equity. However, the ratio can be more discerning as to what is actually a borrowing, as opposed to other types of obligations that might exist on the balance sheet under the liabilities section.

  5. Cash and cash equivalents - Wikipedia

    en.wikipedia.org/wiki/Cash_and_cash_equivalents

    Current ratio is generally used to estimate company's liquidity by "deriving the proportion of current assets available to cover current liabilities". The main idea behind this concept is to decide whether current assets which also include cash and cash equivalents are available pay off its short term liabilities (taxes, notes payable, etc.)

  6. Accounting liquidity - Wikipedia

    en.wikipedia.org/wiki/Accounting_liquidity

    For a corporation with a published balance sheet there are various ratios used to calculate a measure of liquidity. [1] These include the following: [2] The current ratio is the simplest measure and calculated by dividing the total current assets by the total current liabilities. A value of over 100% is normal in a non-banking corporation.

  7. What are assets, liabilities and equity? - AOL

    www.aol.com/finance/assets-liabilities-equity...

    For example, if a company with five equal-share owners has $1.2 million in assets but owes $485,000 on a term loan and $120,000 for a semi-truck it financed, bringing its liabilities to $605,000 ...

  8. Current liability - Wikipedia

    en.wikipedia.org/wiki/Current_liability

    Key examples of current liabilities include accounts payable, which are generally due within 30 to 60 days, though in some cases payments may be delayed. Current liabilities also include the portion of long-term loans or other debt obligations that are due within the current fiscal year. [ 1 ]

  9. Liability (financial accounting) - Wikipedia

    en.wikipedia.org/wiki/Liability_(financial...

    They usually include issued long-term bonds, notes payable, long-term leases, pension obligations, and long-term product warranties. Liabilities of uncertain value or timing are called provisions. When a company deposits cash with a bank , the bank records a liability on its balance sheet, representing the obligation to repay the depositor ...