- CURRENT ASSET
Current asset in account is a type of asset that can
be used in one year. For instance : cash , account recevaible , invest ,
shortterm , merchandaise inventory , and prepaid expanses.
In neraca,
asset is usually grouped as a current asset and fix asset, The comparison
between current asset and fix asset is called as current ratio. This value is
often used as
liquidity measurement for a company namely the ability of a
company to fulfill its shortterm obligation.
Asset or aktiva becomes economic source a which is
hoped to give the benefit business in the future. Asset is put in neraca with
balance debt
- FIX ASSET
Fix asset is intangible asset which is owned used
for goods production or merit company to be rented for others or for
administration goal and is expected to be used for more than one year . fix
asset is used for operation and not a expected to be sold again .
The types of fix asset are namely : property ,
building , contraption product , vehicle , furniture , office equipment , computer.
Fix asset is also the main part in the condition of
financial company. Fix asset is asset that is got ready to be used or to be set
up for the first, useful for operating the company and a beneficial for more
than one years.
- SHORT TERM LIABILITIES
Short
term liability is liability that is expected to be paid for one year by using
current
aktiva or causes current liability itself. Liability itself is the economic
risk
that
is obliged to be done by company in the future, in the term of giving asset or
merit
that is caused by action or previously transaction.
There
is also liability that its certainty or its uncertainty depends on the way of
administration,
The
cost of that type is the expense that must be paid.
The
types of short term liability are :
-
Wesel liability / wesel paid : wesel must be paid to others
that we have ever given for them wesel liability is valid for 30 days , 60 days
and 90 days
-
Account payable : liability to supplier
is liability in running the company activities or this liability caused of
buying goods which have not paid yet
-
The cost that must be paid : the cost
that we haven’t paid yet in neraca period , for example , salary liability ,
wage liability etc.
LONG TERM LIABILITIES
One type of long term liabilities
which is very simple in account is long term wesel liability or long term notes
with first date termin. Another type of long term liability is bond payable
namely written promise to pay amount of
certain money for the next day and certain interest by periodical during
specific time.
On the other word obligation is liability admintance letter
enclosure by the certainty about its interest payment. Besides that obligation
liability letter is a way for company in getting capital source.Long term liability is liability
solved more than one account period (more than one years). It usually consists
of long term liability and pension obligation.
Having long term liability while
the operational scale company is growing or in establishing a company is needed
a certain capital. The capital which is needed for investment in current aktiva gives
benefit in long term. On the other hand gotten from long term liability or buy
adding capital.
10 Simple Present tense
1. + current asset in account is a type of asset that can be used in one year
- current asset in account is not a type of asset that can be used in one year
? is current asset in account that can be used in one year ?
2. + fix asset is also the main part in the condition of financial company
- fix asset is not also the main part in the condition of financial company
? is fix asset also the main part in the condition of financial company ?
3. + there is liability which is certainty depends on the way of administration
- there is not liability which is certainty depends on the way of administration
? is there liability that certainty depends on the way of administration ?
4. + the cost of the type is the expense that must be paid
- the cost of the type is not the expense that must be paid
? is the cost of the type the expense that must be paid ?
5. + one type of long term liabilities which is very simple in account is long term wesel
- one type of long term liabilities which is very simple in account is not long term wesel
? is long term wesel one type of long term liabilities which is very simple in account ?
6. + the capital which is needed for investment in current aktiva gives benefit in long term
- the capital which is needed for investment in current aktiva doesn't give benefit in long term
? does the capital which needed for investment in current aktiva give benefit in long term ?
7. + it usually consists of long term liability and pension obligation
- it usually doesn't consist of long term liability and pension obligation
? does it usually consist of long term liability and pension obligation ?
8. + besides that obligation liability letter is away for company in getting capital source
- besides that obligation liability letter is not away for company in getting capital source
? is obligation liability letter away for company in getting capital source ?
9. + longterm liability is solved more than one account period
- longterm liability is not solved more than one account period
? is longterm liability solved more than one account period ?
10. + fix asset is also the main part in the condition of financial company
- fix asste is not also the main part in the conditon of financial company
? is fix asset also the main part in the condition of financial company ?
