What are the other current assets in the balance sheet and what is the specific formula? 10

Balance sheet.

Other current assets refer to other receivables except monetary funds, short-term investments, notes receivable, accounts receivable, and other receivables.

Current assets other than current assets such as inventories. The "Net profit or loss of current assets to be processed" account of general enterprises has not been processed and is listed in the "Other Current Assets" item at the time of reporting.

Other current assets are accounting terms, and current assets refer to assets with strong liquidity, which can generally be realized within one year, including monetary funds, inventories, short-term investments, receivables, and prepaid accounts.

other current assets, etc. It can be found in general accounting books, because the enterprise statements are divided into monthly, quarterly and annual reports, so the collection period is different, but generally at least once a month.

The official website shall prevail.

The formula for calculating the accounts of other current assets in the balance sheet is to deduct all liabilities.

There are many assets that can be used for fixed assets, and there are other assets that have been to such a place.

Which project does the current assets in charge of the table belong to? He belongs to one of the financial management items, and he has his calculation formula, and his calculation data must be compared with the software.

1. Other current assets, other current assets are accounting terms, and current assets refer to assets with strong liquidity, which can be realized within no more than one year.

2. Other current assets on the balance sheet refer to current assets other than current assets such as monetary funds, short-term investments, notes receivable, accounts receivable, other receivables, inventories, etc. General Enterprise"Net profit or loss on pending current assets"The account is not processed for the transfer and is hung at the time of the report"Other current assets"project. This account is used for presentation and will not be used for daily accounting processing.

3. Generally, the unevenness is the omission of the tax payable account, the closing debit balance of the tax payable and the VAT payable is included in other current assets, and the closing credit balance of the VAT payable is included in the tax payable.

Other current assets: 1VAT to be deducted and prepaid tax; 2.the amount of input VAT to be certified; 3.expenses to be amortized; 4.Wealth management products that mature within one year; 5.Available for ** debt instruments, etc.

Total current assets = monetary funds + trading financial assets + notes receivable + accounts receivable + prepaid accounts + interest receivable + dividends receivable + other receivables.

Inventories + non-current assets due within one year + other current assets.

Extended information: 1. Monetary funds = cash + bank deposits + other monetary funds.

Short-term investment = short-term investment Provision for short-term investment decline Accounts receivable = accounts receivable (debit) + accounts receivable (debit) "bad debt provision" for "accounts receivable" accrual.

Other receivables = other receivables "Provision for bad debts" of accrued "other receivables" Inventory = various materials + commodities + products in progress + semi-finished products + packaging materials + low-value consumables + consignment goods, etc

2. Inventory = materials + low-value consumables + inventory commodities + commissioned processing materials + commissioned goods + production costs, etc.

Enterprises that use planned costing for materials, and for companies that use planned cost or selling price accounting for inventory goods, should add or subtract material cost differences.

The amount after the difference between the purchase and sale price of the product is filled. Other current assets = Other current assets of small businesses in addition to the above current assets items.

3. Balance sheet.

Other current assets refer to current assets other than monetary funds, short-term investments, notes receivable, accounts receivable, other receivables, inventories and other current assets. The "Net profit or loss of current assets to be processed" account of general enterprises has not been processed and is listed in the "Other Current Assets" item at the time of reporting. Long-term amortized expenses are not included.

4. The "long-term amortized expenses" account is used to account for various expenses that have been incurred by the enterprise but have an amortization period of more than 1 year (excluding 1 year), including the repair expenses of fixed assets, the improvement expenses of leased fixed assets and other expenses to be amortized with an amortization period of more than 1 year. Under the "long-term amortized expenses" account, the enterprise should set up a detailed account according to the type of expense, conduct detailed accounting, and disclose its amortized value, amortization period, amortization method, etc. according to the expense items in the notes to the accounting statements.

Current assets = monetary funds + short-term investment + notes receivable + dividends receivable + dividends receivable + accounts receivable + other receivables + prepaid accounts + subsidy receivables + inventory + amortization expense + long-term equity investment due within one year + other current assets.

Other current assets on the balance sheet refer to current assets other than current assets such as monetary funds, short-term investments, notes receivable, accounts receivable, other receivables, inventories, etc.

The "Net profit or loss of current assets to be processed" account of general enterprises has not been processed and is listed in the "Other Current Assets" item at the time of reporting.

Other current assets on the balance sheet refer to current assets other than monetary funds, short-term investment funds, notes receivable, accounts receivable, other receivables, inventories and other current assets. General Enterprise""Net profit or loss on pending current assets""The account is not processed for the transfer and is hung at the time of the report""Other current assets""project.

Net profit or loss on pending current assets + debit balance of taxes payable, etc.

Other current assets

1. VAT to be deducted and prepaid tax;

2. Input VAT to be certified; 3. Expenses to be amortized;

4. Mature property within one year;

5. It can be used as a good tool for socks and debts.

The balance sheet is an accounting statement that reflects the financial position of the enterprise at the end of each accounting period, how should the current assets be calculated?

How are current balance sheet assets calculated?

Total current assets = monetary funds (cash + bank deposits + other monetary funds) + trading financial assets + notes receivable (notes receivable - discounted) + accounts receivable [(accounts receivable + accounts receivable) debit total - the part of accounts receivable in bad debt provisions)] + prepayments [(accounts payable + prepaid accounts) debit total] + interest receivable + dividends receivable + other receivables (other receivables - other receivables in bad debt provisions) + inventory [inventory goods + raw materials + materials in transit +Production cost - inventory decline provision + - material cost difference] + non-current assets due within one year + other current assets.

Current assets are assets and cash and cash equivalents that are expected to be realized,** or expended during a normal business cycle or a fiscal year.

Current assets include monetary funds, short-term investments, notes receivable, dividends receivable, accounts receivable, other receivables, inventories, expenses to be amortized, long-term debt investments due within one year, and other working capital. Due to the different characteristics of each project, it should be reviewed separately according to their different requirements.

What does a balance sheet include?

The balance sheet mainly includes assets, liabilities, and owners' equity.

1. Assets: The assets in the balance sheet are formed by past transactions and events and owned or controlled by the enterprise at a specific date, and are expected to bring economic benefits to the enterprise. It is divided into current assets and non-current assets.

2. Liabilities: The liabilities in the balance sheet reflect the current obligations assumed by the enterprise on a specific date that are expected to lead to the delay in the flow of economic benefits from the enterprise. It is divided into current liabilities and non-current liabilities.

3. Owner's equity: The owner's equity in the balance sheet is the residual equity after deducting liabilities from the assets of the enterprise, reflecting the total amount of net assets owned by shareholders (investors) of the enterprise on a specific date, which is generally listed according to the paid-in capital, capital reserve, surplus reserve and undistributed profits.

Total current assets = monetary funds + trading financial assets + notes receivable + accounts receivable + prepaid accounts + interest receivable + dividends receivable + other receivables + inventory + non-current assets due within one year + other current assets monetary funds = cash + bank deposits + other monetary funds.

Short-term investment = short-term investment Short-term investment is provided for a decline in the price of short-term investment.

Accounts receivable = accounts receivable (debit) + accounts receivable (debit) The "bad debt provision" of "accounts receivable" should be accrued

Other receivables missing receivables = other receivables The "bad debt provision" for "other receivables" should be accrued

Inventory = various materials + commodities + products in progress + semi-finished products + packaging materials + low-value consumables + consignment goods, etc.".

Inventory = materials + low-value consumables + inventory goods + commissioned processing materials + consignment goods + production costs, etc.

Enterprises that adopt planned cost accounting for materials and plan cost or selling price accounting for inventory goods should fill in the amount after adding or subtracting the difference in material cost and the difference between purchase and sale of goods.

Other current assets = Other current assets of small businesses in addition to the above current assets items.

Example analysis: In the first step, calculate the items that need to be adjusted

Accounts receivable = 5500 + 1500-200 = 6800

Note: Debit balance of accounts receivable details account + debit balance of accounts receivable details account - bad debt provision).

Accounts receivable = 10000 + 1500 = 11500

Note: Credit balance of the detailed account of the accounts receivable + credit balance of the bad account of the Mingling Bureau of accounts receivable).

Prepaid Accounts = 6200

Note: Debit balance of prepaid accounts details account + debit balance of accounts payable details account).

Accounts payable = 23000 + 1200 = 24200

Note: Credit balance of accounts payable sub-account + credit balance of prepaid sub-account).

The second step is to calculate the total amount of assets.

Total Assets = Total Current Assets + Total Non-current Assets.

The third step is to calculate the total current liabilities.

Current liabilities = 27500 + 24200 + 11500 + 60000 = 123200

The fourth step is inspection.

Total Liabilities = Total Current Liabilities + Total Non-current Liabilities.

Total owner's equity = 350,000 + 18,095 + 16,400 = 384495

Total Assets = Total Liabilities + Total Owners' Equity.

Summary. Hello, other current assets on the balance sheet refer to current assets other than monetary funds, short-term investments, notes receivable, accounts receivable, other receivables, inventories and other current assets. The "Net profit or loss of current assets to be processed" account of general enterprises has not been processed and is listed in the "Other Current Assets" item at the time of reporting.

How to include other current assets in the balance sheet.

Hello, other current assets on the balance sheet refer to current assets other than monetary funds, short-term investments, notes receivable, accounts receivable, other receivables, inventories and other current assets. In general, the "net profit or loss of current assets to be processed" account of the general enterprise has not processed the transfer, and it is listed in the "other current assets" item in the judgment file at the time of the report.

are other non-current assets.

What about other illiquid assets.

Other non-current assets refer to long-term assets with a turnover period of more than one year, except for the non-current assets listed on the balance sheet. Other non-current assets reflect non-current assets, which should not be listed separately.

Prepayment of equity investment funds and purchase of other assets. Advance payment of royalties. To be deducted input tax.

**Loan. Banks freeze assets (including deposits, materials and other assets) and assets involved in litigation. Debt assets to be disposed of, reserve materials, etc.

Other non-current assets in the balance sheet are recorded in the accounts: 1. Other non-current assets refer to long-term assets with a turnover period of more than 1 year in addition to the non-current assets listed on the balance sheet.2. In the balance sheet of the new standard: the item of "other current assets" reflects the current assets of the enterprise in addition to current assets such as monetary funds, trading financial assets, notes receivable, accounts receivable, and inventory.

This item should be presented on the basis of the closing balance of the relevant account.