会计英语(西方经济学)chapter3-current assets.pptVIP

* * * * * Chapter3 Current Assets Accounting English Analyze Transactions/Events (Adjustments) Journalize Transactions/Events Post to the Ledger Prepare a Trial Balance 分析经济事项 （调整事项） 登记日记账 过入分类账 编制试算表 Review Part1: Introduction Cash Cash in Bank (Deposit) 库存现金 银行存款 0. Current Assets Definition Current assets are expected to be converted to cash or sold or used up within one year or less, through the normal operations of the business. Composition cash, trading securities, receivables, inventories… Characteristic Liquidity- It refers to how readily an asset can be conv