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  2. Current liability - Wikipedia

    en.wikipedia.org/wiki/Current_liability

    Key examples of current liabilities include accounts payable, which are generally due within 30 to 60 days, though in some cases payments may be delayed. Current liabilities also include the portion of long-term loans or other debt obligations that are due within the current fiscal year. [ 1 ]

  3. Liability (financial accounting) - Wikipedia

    en.wikipedia.org/wiki/Liability_(financial...

    Current liabilities are obligations whose liquidation is reasonably expected to require the use of current assets, the creation of other current liabilities, or the provision of services within the next year or operating cycle, whichever is longer. Long-term liabilities – these liabilities are reasonably expected not to be liquidated within a ...

  4. Current ratio: What it is and how to calculate it - AOL

    www.aol.com/finance/current-ratio-calculate...

    Intel (INTC) at year-end 2023 had $43.27 billion in current assets and $28.05 billion in current liabilities, for a high 1.54 current ratio. What is a good current ratio? The ideal current ratio ...

  5. Balance sheet - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet

    In financial accounting, a balance sheet (also known as statement of financial position or statement of financial condition) is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as government or not-for-profit entity.

  6. Understanding Current Assets: Definition, Types and ... - AOL

    www.aol.com/understanding-current-assets...

    The current ratio divides current assets by current liabilities. For instance, Alphabet’s Q2 2024 balance sheet had $162.0 billion in current assets compared to $77.9 billion in current liabilities.

  7. Accounting liquidity - Wikipedia

    en.wikipedia.org/wiki/Accounting_liquidity

    However, some current assets are more difficult to sell at full value in a hurry. The quick ratio is calculated by deducting inventories and prepayments from current assets and then dividing by current liabilities, giving a measure of the ability to meet current liabilities from assets that can be readily sold. A better way for a trading ...

  8. Cash and cash equivalents - Wikipedia

    en.wikipedia.org/wiki/Cash_and_cash_equivalents

    Quick ratio is liquidity indicator that defines current ratio by measuring the most liquid current assets in the company that are available to cover liabilities. Unlike to the current ratio, inventories and other assets that are difficult to convert into the cash are excluded from the calculation of quick ratio. [22] [23]

  9. Fixed liability - Wikipedia

    en.wikipedia.org/wiki/Fixed_liability

    A fixed liability is a debt, bond, mortgage or loan that is payable over a term exceeding one year. Such debts are better known as non-current liabilities [ 1 ] or long-term liabilities . [ 2 ] Debts or liabilities due within one year are known as current liabilities .