FixedAssets固定资产CurrentAssets流动资产.pptVIP

Welcome 歡迎你來到菲菲學堂。記住上課時，一定要留心聽講，不好偷偷看小說，不好悄悄……… OK.Let’s go! Assets are resources owned by a business. Assets主要分兩種: Fixed Assets 固定資產 Current Assets 流動資產  include 包括： Land土地 Buildings/Premises房屋 Fixtures and Fittings裝修與裝置 Furniture傢俱 Fixed Assets Office Equipment辦公室設備 Motor Vehicles機動車輛 Motor Van/Motor Lorry貨車 Machinery機器 include包括： Stock 存貨 Debtors 應收帳款 Accrued Income 應計收益 Current Assets Prepayments 預付費用 Bank/Cash at Bank 銀行存款 Cash/Cas