问题已解决
流動資金和流動資產(chǎn)是一樣?xùn)|西嗎?
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您好。不一樣
2019 04/19 15:55
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玲老師 
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2019 04/19 15:56
流動資產(chǎn) 是指企業(yè)可以在一年或者超過一年的一個營業(yè)周期內(nèi)變現(xiàn)或者運用的資產(chǎn),是企業(yè)資產(chǎn)中必不可少的組成部分。流動資產(chǎn)在周轉(zhuǎn)過渡中,從貨幣形態(tài)開始,依次改變其形態(tài),最后又回到貨幣形態(tài)(貨幣資金→儲備資金、固定資金→生產(chǎn)資金→成品資金→貨幣資金),各種形態(tài)的資金與生產(chǎn)流通緊密相結(jié)合,周轉(zhuǎn)速度快,變現(xiàn)能力強。加強對流動資產(chǎn)業(yè)務(wù)的審計,有利于確定流動資產(chǎn)業(yè)務(wù)的合法性、合規(guī)性,有利于檢查流動資產(chǎn)業(yè)務(wù)帳務(wù)處理的正確性,揭露其存在的弊端,提高流動資產(chǎn)的使用效益。
流動資金=流動資產(chǎn)-流動負(fù)債。即所謂凈流動資金依照此一定義,流動資產(chǎn)的資金來源,除流動負(fù)債外,應(yīng)另辟長期來源。凈流動資金的多寡代表企業(yè)的流動地位,凈流動資金越多表示凈流動資產(chǎn)愈多,其短期償債能力較強,因而其信用地位也較高,在資金市場中籌資較容易,成本也較低。
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2019 04/19 16:04
也就是流動資金就是貨幣資金是吧
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2019 04/19 16:06
資金來源是什么,自有資金是貨幣資金嗎
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玲老師 
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2019 04/19 16:19
流動資金=流動資產(chǎn)-流動負(fù)債。 自有資金和籌資的都有
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2019 04/19 16:21
所以,從資產(chǎn)負(fù)債表上從哪塊可以體現(xiàn)自有資金?
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2019 04/19 16:22
自有資金是什么
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玲老師 
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2019 04/19 16:24
你好 股東投入 企業(yè)利潤等
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2019 04/19 16:26
所以從資產(chǎn)負(fù)債表上看不到自有資金和資金來源是嗎?
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玲老師 
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2019 04/19 16:39
借款這些都是籌資
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