老师请教下:
关于monetary asset/liability 和 current asset/liability 的辨析。
monetary asset:cash ,AR
monetary liability: 除了unearned revenue 之外的liability。
current asset:cash & cash equivalents,AR,inventory,prepaid expense
current liability:ST debt,current portion of LT debt
以上的列举对吗?是不是还漏掉点什么?
所有的current liability 都属于monetary liability,对吗?
所有的monetary asset 都属于current asset,并不是所有的current asset 都属于monetary asset,对吗?