基础会计和营运资本

营运资本:流动资产-流动负债。营运资金可以在许多公司流动资产测量中用来构建业务。这两家公司有多少债务的人是积极的、消极的或是可以信赖的？一般来说,资本的营运，是由于许多公司他们可以进一步扩展提升其业务的成功。消极的营运资本和资本增长的企业可能是缺乏的。此外,净流动资产或流动资金也是如此。
其他流动资产：流动资产和固定资产在一年内(销售或消费)预计将被使用。流动资产会在资产负债表上显示的顺序列出增加流动性(即如何简单的将它们转换为现金)。最后,拥有现金的普通股,这些债务人将紧随其后的被首先列出。
流动负债:在当前由于债务支付的流动资产中负债将在短时间(少于一年)内到期。在这组最常见的债务里含有应付票据和应付帐款.

Working Capital: Current assets minus current liabilities. Working capital can be used to build the business liquid assets are measured at many companies. The two companies have numbers for how much debt people can be positive or negative, depending. In general, working capital, many companies because they can further extend the success of their operations will improve. Negative working capital and capital for growth companies may lack. In addition, net current assets or current capital has.

Current Assets: Current assets and other fixed assets within a year (sales or consumption) is expected to be used are those assets. Current Assets are displayed on the balance sheet are listed in order of increasing liquidity (ie how to convert them to cash, easy). Finally, the common stock for cash, the debtor will be listed first, followed.

Current liabilities: Liabilities short time (less than one year) will be due within the current debt that is paid out of current assets. In this group the most common debt notes payable and accounts payable

(C) capital projects, and if there is enough that you could face financial difficulties are the biggest problem. Appropriate funds out of a job and a business can not meet. All business of buying raw materials, some amount is required. Rate of return on investment is also a lack of capital and fall. More than overtime inefficiencies in all organizational capital may occur. Also benefit from working overtime, but means idle funds. If there is interest in the business for a long time it can not run a business. May not work well enough if the owner can face unlimited liability, it is difficult to obtain external financing

(D) to increase their current assets and little cash in the bank, including cash and hands and put more money into the business of working capital to increase their sole traders. And to increase working capital within 1-3 years for them to repay the section headings, or they pay back the loan completely loan reverts O, the contract can take a secured loan you can get a bank loan. It is usually the repayment period is usually more than five years and is a long-term loans. In addition, long-term debt can be considered.

Q: 2

(A) in cash based on (a) distinction earned - Basic Accounting

How is cash.

Cash and cash basis revenues received will be reported to the terms of the cost reporting period that is paid in cash, and will be used. For example, the sale only if the cash received from the customers pay the cost of salaries to employees is recorded when the pad is recorded. Net income is the difference between cash receipts and cash expenditures will be.

Is the easy way. Depending on how you earn revenue recognized in the period earned and expenses arising from the process of income generation are recognized as the period

.
 (B) What is the footnote as an example the meaning of Prepayments and accruals (b) the description

Accruals

Costs or revenues to the passage of time gradually increased. This account many accounts, payments, accounts receivable, goodwill, future tax liability and future interest costs are included in.

Actually paid in cash

- All earned the previous period to bring it forward

 Earned at the end of the period

Earn For example, ('incurred').

Martin, John, on 1 April 2008, started his welding business in financial year end March 31, 2009 will be used. Years following the first electric bill was paid:

Covering the pay period dates

30th June 2008 18 July ë…„ê1Œì§，

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