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  2. Current account (balance of payments) - Wikipedia

    en.wikipedia.org/wiki/Current_account_(balance...

    The current account balance is one of two major measures of a country's foreign trade (the other being the net capital outflow). A current account surplus indicates that the value of a country's net foreign assets (i.e. assets less liabilities) grew over the period in question, and a current account deficit indicates that it shrank. Both ...

  3. Working capital - Wikipedia

    en.wikipedia.org/wiki/Working_capital

    Gross working capital is equal to current assets. Working capital is calculated as current assets minus current liabilities. [1] If current assets are less than current liabilities, an entity has a working capital deficiency, also called a working capital deficit and negative working capital. [2]

  4. Accounting equation - Wikipedia

    en.wikipedia.org/wiki/Accounting_equation

    Assets Liabilities Equity Explanation 1 + 6,000 + 6,000 Issuing capital stock for cash or other assets 2 + 10,000 + 10,000 Buying assets by borrowing money (taking a loan from a bank or simply buying on credit) 3 − 900 − 900 Selling assets for cash to pay off liabilities: both assets and liabilities are reduced 4 + 1,000 + 400 + 600

  5. Balance of payments - Wikipedia

    en.wikipedia.org/wiki/Balance_of_payments

    Country foreign exchange reserves minus external debt. In international economics, the balance of payments (also known as balance of international payments and abbreviated BOP or BoP) of a country is the difference between all money flowing into the country in a particular period of time (e.g., a quarter or a year) and the outflow of money to the rest of the world.

  6. Is My Checking Account Considered an Asset? - AOL

    www.aol.com/finance/checking-account-considered...

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  7. Capital account - Wikipedia

    en.wikipedia.org/wiki/Capital_account

    Whereas the current account reflects a nation's net income, the capital account reflects net change in ownership of national assets. A surplus in the capital account means money is flowing into the country, but unlike a surplus in the current account, the inbound flows effectively represent borrowings or sales of assets rather than payment for ...

  8. Balance sheet - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet

    The difference between the assets and the liabilities is known as equity or the net assets or the net worth or capital of the company and according to the accounting equation, net worth must equal assets minus liabilities. [4] Another way to look at the balance sheet equation is that total assets equals liabilities plus owner's equity.

  9. Current asset - Wikipedia

    en.wikipedia.org/wiki/Current_asset

    The difference between current assets and current liability is referred to as trade working capital. The quick ratio, or acid-test ratio, measures the ability of a company to use its near-cash or quick assets to extinguish or retire its current liabilities immediately. Quick assets are those that can be quickly turned into cash if necessary and ...