现金资产

"Common examples of assets include cash, accounts receivable , notes receivable , merchandise, machinery, building, land, furniture, and fixtures."

一般资产的实例为：现金、应收帐款、应收票据、商品、机械、房屋、土地、家具，以及各种装置。

In addition to cash, current assets typically include temporary investments in marketable securities, notes receivable, accounts receivable, merchandise inventory and prepaid expense.

除了现金，典型的流动资产还包括短期投资，包括可交易证券、应收票据、应收账款、存货和预付费用。

Notes receivable which can be collected and converted into cash during next accounting year or operating cycle are classified as current assets and are recorded at face value.

能在下一个会计年度或下一个经营周期收回和转换成现金的应收票据，归入流动资产，并按面值入帐。

Notes receivable which can be collected and converted into cashduring next accounting year or operating cycle are classified ascurrent assets and are recorded at face value .

能在下一个会计年度或下一个经营周期收回和转换成现金的应收票据，归入流动资产，并按面值入帐。

Examples are cash, notes receivable, accounts receivable, inventory , and prepaid

现金、应收票据、应收帐款、存货以及预付的费用都属于流动资产。

Notes receivable which can be collected converted into cash during next accounting year or operating cycle are classified as current assets are recorded at face value.

能在下一个会计年度或下一个经营周期收回和转换成现金的应收票据，归入流动资产，并按面值入帐。

As far as stock dividend and paid-in capital in excess of par value transferring into capital stock is concerned, the stock dividend and paid-in capital in excess of par value transferring into capital stock of listed companies in China is usually welcomed by float shareholders, whereas non-float share is not preferred at all.

由于我国证监会对配股资格作出了严格规定，很多公司在正常经营业绩无法达到配股资格的情况下，往往通过支付现金股利这一捷径来达到配股及格线，不过，随着2003年《资产负债表日后事项》会计准则的完善，这一捷径已被切断。

Staffordshire University MBA programme, which is focus on accountancy learning, provides a professional accountant theory, Analysis and prepare Cash Flow, Analysis Balance Sheet, Pay Back Period, Risk Management and etc; apply all these in the real business, very useful to use in the company and give us a whole mirror what we learned and how we used in the business; provides a holistic understanding of the theory and practice of management and the up-to-date knowledge and skills needed to succeed in the real business world.

英国斯坦福厦大学工商管理课程包括：会计学，经济管理，统计学，战略管理，世界市场营销，调查方法，销售技巧，运作管理等等。斯坦福厦大学的MBA课程侧重于财务管理，熟练掌握了会计的基本技巧和实践应用，能熟练应用资产管理，财务月分析报表，成本分析，风险分析，现金流量，资本回收期等。

Shanghai China Fund ahead of schedule in accordance with the restructuring plan, the sky will absorb the merger of Yunnan Salt,* ST companies such as Malone, and the sky of the Group of its acquisition of shares Phosphide held by the Group of 100% of the shares, and other assets; At the same time, the sky will of Malone and Yunnan Salt and Chemical Industry to provide the cash option, and so on.

超过上海中国基金按照提前与重组计划，天空将吸收合并云南盐，* ST公司，如马龙，以及本集团的天空它的股票收购磷化举行的100％的股份集团，和其他资产；在同一时间，天空的马龙和云南盐化工业将提供现金选择，等等。

The $20 billion-plus of cashequivalent assets that we customarily hold is earning a pittance at present.

目前我们照例持有的相当于 200 多亿美元现金的资产带来的收益很少。

In the United States, chronic alcoholism and hepatitis C are the most common ones.

在美国，慢性酒精中毒，肝炎是最常见的。

If you have any questions, you can contact me anytime.

如果有任何问题，你可以随时联系我。