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current asset/liability 和monetary asset/liability

划分的标准如何区分呢,

一直不是很确定,尤其是monetary asset/liability的界定,谢谢啦

 monetary assets: cash, receivable

monetary liabilities: payable, short-term and long-term debt

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 current asset: cash, cash equivalents, accounts receivable, inventory
current liability: payable, short-term debt and short-term payment of long-term debt

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 current asset also include: marketable securities

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