classified balance sheet的意思|示意

'

Classified balance sheet, also known as a balance sheet by funds, is a balance sheet that classifies assets and liabilities into different categories. It is commonly used to classify assets into long-term and short-term assets, liabilities into long-term and short-term liabilities, and equity into permanent and temporary capital. This allows users to get a more accurate picture of a company's total financial health, and more easily assess how much money can be borrowed safely.

A classified balance sheet can be created using the same information as a traditional balance sheet. However, all assets, liabilities, and equity accounts in the balance sheet must be classified into the appropriate categories. To build a classified balance sheet, you'll need to know what each category stands for and how it relates to the other accounts.

The most common categories in a classified balance sheet are: current assets, non-current assets, current liabilities, non-current liabilities, and equity.

Current assets are assets that are expected to be converted into cash within the current accounting period. Current assets usually include cash, accounts receivable, inventory, prepaid expenses, and short-term investments.

Non-current assets are not expected to be sold or converted into cash within the current accounting period. These are also referred to as long-term assets. Common examples of non-current assets include property, plant and equipment, intangible assets, and long-term investments.

Current liabilities are obligations that must be paid within the current accounting period. The most common current liabilities include accounts payable, taxes payable, and wages payable.

Non-current liabilities are obligations that are not due to be paid within the current accounting period, also known as long-term liabilities. Examples of non-current liabilities may include notes payable, bonds payable, leases, and pension liabilities.

Equity is the residual interest in the assets of a business after deducting the total liabilities. Equity is divided into permanent and temporary capital. Permanent capital is often referred to as shareholders' equity. This is the portion of equity contributed by the shareholders and is not expected to be returned to them. Temporary capital can include any form of equity that is expected to be returned to the shareholders, such as retained earnings.

Classified balance sheets can give users a more accurate picture of a company's financial health, allowing them to make more informed decisions. By breaking down assets, liabilities, and equity into specific categories, users can more easily identify potential problems and opportunities for improvement within the business.