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求大神帮忙看下balance sheet中asset以及liability项目
Karthus
1780 3
2013-09-09
悬赏 50 个论坛币 未解决
Cash held for  operational purposes
Investments
Premium receivable
Inventories
Trade and other receivables
current asset tax
Defined benefit superannuation asset
Prepayments
Assets discontinued operation
Other assets
Reinsurance and other recoveries on  outstanding claims
Deferred levies and charges
Deferred outwards reinsurance expense
Deferred acquisition costs
Deferred tax assets
Property and equipment
Investment in joint ventures and  associates
Intangible assets
Goodwill
LIABILITIES
Trade and other payables
Reinsurance premium payable
Restructuring provision
Current tax liabilities
Unearned premium liability
Non-controlling interests in unitholders'  funds
Employee benefits provision
Liabilities discontinued operation
Deferred tax liabilities
Outstanding claims liability
Interest bearing liabilities
Other liabilities




哪位能帮我看下这些项目哪些是current asset， 哪些是non-current asset，   liability项目中哪些是current liability，哪些是non-current liability？
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全部回复
roseline
2013-9-9 22:54:48
个人感觉，Cash held for  operational purposes，Investments，Premium receivable，Inventories，Trade and other receivable这几项是scurrent asset
Trade and other payables，Reinsurance premium payable这几项是current liability
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LIDH1
2013-9-12 16:46:52
有自然分界的，other assets前是current asset,其余asset 是non-current,Non-controlling interests in unitholders'  funds之前是current liability,其余为non-current liability
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Karthus
2013-9-17 17:19:39
唉没人能解决啊
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