请教关于会计问题

9月妈妈.

请问Deposit- Fixed term account这个是current assets or non-current assets. thanks

smallpizza.

小于12个月是Current Assets

9月妈妈.

谢谢！

桂花.

原帖由 9月妈妈 于 2012-4-2 22:44 发表
请问Deposit- Fixed term account这个是current assets or non-current assets. thanks
Current Assets are those assets that can be converted to cash within one year.

redhotliu.

原帖由 桂花 于 2012-4-3 20:08 发表
Current Assets are those assets that can be converted to cash within one year.  
按你这样的定义，prepayment就不是CA.

桂花.

原帖由 redhotliu 于 2012-4-3 20:11 发表
按你这样的定义，prepayment就不是CA.
Prepayment 本身就是现金(CASH AT BANK )来支付的，当然是CA, 你不可能用PLANT AND EQUIPMENT 之类的
NON-CA 做PREPAYMENT

redhotliu.

原帖由 桂花 于 2012-4-3 20:20 发表
Prepayment 本身就是现金(CASH AT BANK )来支付的，当然是CA, 你不可能用PLANT AND EQUIPMENT 之类的
NON-CA 做PREPAYMENT
Current assets are cash and other assets expected to be converted to cash, gold, or consumed either in a year or in the operating cycle (whichever is longer), without disturbing the normal operations of a business.
PR is the 2nd case.

tina-go.

问一个问题：实际工作中，prepayment都是1年内的。但是特例情况下，如果买杂志啊，付保费啊，一付就是2，3年的（超过1年）那么prepayment还是current吗？

Lucifer.

split current and non current potion

Synergy000.

for small business it could be simple,
Generally, the prepayment rules mean that you must apportion deductions for certain prepaid expenses of $1,000 or more over the income years that the goods or services are provided.
However, if you are a small business and you satisfy the 12-month rule, you can choose to deduct those prepaid expenses immediately.
http://www.ato.gov.au/businesses ... ontent/00149636.htm